CAA IRS ITIN Application Process 2

Question 1

Which IRS form does an applicant use to apply for a new ITIN or to renew an existing one?

Accepted Answer

Form W-7

Answer

Form W-7 is the Application for IRS Individual Taxpayer Identification Number, used for both new and renewal requests.

Question 2

Which single document can prove both identity and foreign status without any other supporting document?

Accepted Answer

Valid passport

Answer

A current passport is the only stand-alone document that establishes both identity and foreign status.

Question 3

If an applicant does not submit a passport, what is the minimum number of acceptable documents required?

Accepted Answer

Two

Answer

Without a passport, at least two documents are required, and together they must prove identity and foreign status, with at least one containing a photo.

Question 4

How must an ITIN number begin?

Accepted Answer

With the digit 9

Answer

Every ITIN is a nine-digit number that begins with 9.

Question 5

An ITIN that is not used on a federal tax return for three consecutive tax years expires when?

Accepted Answer

On December 31 of the third consecutive year

Answer

Under the PATH Act, an ITIN not used on a federal return for three consecutive years expires on December 31 of the third year.

CAA - Certified Acceptance Agent Practice Test

CAA - Certified Acceptance Agent Practice Test

CAA IRS ITIN Application Process 2