CAA CAA Agreement Terms and Fee Disclosure Requirements 3

Question 1

When submitting an ITIN application package, which combination of items must a CAA include?

Accepted Answer

Completed Form W-7, certified copies of identity documents, and Form 14194

Answer

A CAA's ITIN submission package must include Form W-7, certified copies of required identity documents, and the completed Form 14194 (Certificate of Accuracy).

Question 2

What does a CAA certify when completing Form 14194 (Certificate of Accuracy)?

Accepted Answer

That original identity documents were personally reviewed and certified copies accurately represent those originals

Answer

By signing Form 14194, the CAA certifies under penalties of perjury that they personally reviewed authentic original documents and that submitted copies are true and accurate representations.

Question 3

If the IRS rejects an ITIN application submitted by a CAA, who bears responsibility for notifying the applicant?

Accepted Answer

The CAA is responsible for notifying the applicant and addressing any application deficiencies

Answer

The CAA maintains responsibility for client communication, including informing applicants of IRS rejections and helping resolve deficiencies to resubmit successfully.

Question 4

Which advertising practice is permitted for CAAs under IRS program guidelines?

Accepted Answer

Clearly identifying themselves as IRS-authorized agents while clarifying they are not IRS employees

Answer

CAAs may accurately represent their IRS-authorized status but must clearly distinguish themselves from IRS employees and may never guarantee outcomes they cannot control.

Question 5

A CAA delegates the task of certifying ITIN supporting documents to an uncertified employee. This action is:

Accepted Answer

A violation of the CAA agreement that could result in agreement termination

Answer

Only the individual named in the CAA agreement is authorized to certify documents; delegation of this duty to unauthorized personnel is a material breach of the agreement.

CAA - Certified Acceptance Agent Practice Test

CAA - Certified Acceptance Agent Practice Test

CAA CAA Agreement Terms and Fee Disclosure Requirements 3