Core Concepts and Principles Flashcards

Which documents can a CAA authenticate for dependents and then return to the applicant?

Answer: Only the passport and civil birth certificate

For dependents, a CAA can authenticate only passports and civil birth certificates; other documents must be originals or certified copies sent to the IRS.

Without a passport, what is the minimum number of supporting documents an ITIN applicant must submit?

Answer: Two, with at least one current photo ID unless an exception applies

Applicants without a passport need at least two documents that together prove identity and foreign status, and one must usually have a recent photo.

An applicant's ITIN expired. What should they file?

Answer: Form W-7, checking the Renewal box

Expired ITINs are renewed by filing Form W-7 with the Renewal box checked and the required documents.

Which of these is NOT one of the 13 acceptable ITIN supporting documents?

Answer: Bank statement

Bank statements are not on the IRS list of 13 acceptable documents.

What is the IRS's main reason for doing suitability checks on Acceptance Agent applicants?

Answer: To confirm their tax compliance and background before they handle sensitive ITIN information

Suitability checks look at tax compliance and background, including fingerprints for applicants who are not exempt.

Which professionals are generally exempt from the fingerprint requirement when they apply to become Acceptance Agents?

Answer: Attorneys, CPAs, and Enrolled Agents in good standing

Attorneys, certified public accountants, and enrolled agents give professional credentials in place of fingerprints.

A school record is accepted as a supporting document for which applicants?

Answer: Dependents under 18, or under 24 if they are students

School records are accepted for dependents under 18, or under 24 if they are students.