IRS ITIN Application Process Flashcards
7 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 7 IRS ITIN Application Process flashcards as text
On Form W-7, which reason box applies to a dependent of a U.S. citizen or resident alien?
Answer: Box d
Reason box d is for a dependent of a U.S. citizen or resident alien.
Which W-7 reason box applies to the spouse of a U.S. citizen or resident alien?
Answer: Box e
Box e covers the spouse of a U.S. citizen or resident alien.
A nonresident alien student, professor, or researcher filing a U.S. return or claiming an exception would check which box?
Answer: Box f
Box f is for nonresident alien students, professors, or researchers filing a return or claiming an exception.
Which box is for a dependent or spouse of a nonresident alien holding a U.S. visa?
Answer: Box g
Box g applies to the dependent or spouse of a nonresident alien who holds a U.S. visa.
A nonresident alien who needs an ITIN to claim a reduced treaty withholding rate would check which box?
Answer: Box a
Box a is for a nonresident alien required to get an ITIN to claim a tax treaty benefit.
An individual who meets the substantial presence test and must file a U.S. tax return would check which box?
Answer: Box c
Box c is for a U.S. resident alien, based on days present in the U.S., who is filing a federal return.
When box h ('Other') is checked, what must the applicant also provide?
Answer: A description of the reason the ITIN is needed, often with an exception code
Box h requires the applicant to write in the reason for the ITIN, and exception codes are entered when an exception applies.