CAA ITIN Renewal and Expiration Policies Flashcards
6 cards from real CAA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 6 CAA ITIN Renewal and Expiration Policies flashcards as text
Under the PATH Act of 2015, ITINs issued before 2013 are subject to what policy?
Answer: Rolling expiration by middle digit group
The PATH Act established a rolling expiration schedule for pre-2013 ITINs, expiring them in batches grouped by their middle digit numbers.
What IRS notice does a taxpayer receive when their ITIN is about to expire?
Answer: CP48 Notice
The IRS sends CP48 notices to taxpayers whose ITINs are expiring, advising them to renew if they will need to file a federal tax return.
When renewing an ITIN without attaching it to a tax return, what must accompany Form W-7?
Answer: Supporting identification documents
Even in a standalone renewal without an attached tax return, the applicant must still provide the required supporting identification documents with Form W-7.
What is the IRS's estimated processing time for ITIN renewal applications submitted by mail during non-peak periods?
Answer: 7 weeks
The IRS estimates approximately 7 weeks to process mailed ITIN renewal applications under normal, non-peak processing conditions.
Which of the following is TRUE about ITIN renewal: does the IRS assign a new ITIN number upon successful renewal?
Answer: No, the taxpayer keeps the same ITIN number
When an ITIN is renewed, the taxpayer retains the same ITIN number — renewal reactivates the existing number rather than issuing a replacement.
A taxpayer files their return before renewing an expired ITIN; what is the IRS's procedure in that situation?
Answer: Process the return but hold certain credits until renewal is completed
The IRS will process the return but hold refundable credits such as the ACTC and AOTC until the taxpayer successfully renews their ITIN.