CAA CAA Agreement Terms and Fee Disclosure Requirements

Question 1

What form must an individual or entity complete to apply for participation in the IRS Acceptance Agent Program?

Accepted Answer

Form 13551

Answer

Form 13551 (Application to Participate in the IRS Acceptance Agent Program) is the required application to become either an Acceptance Agent or Certified Acceptance Agent.

Question 2

What key additional authority does a Certified Acceptance Agent (CAA) have compared to a standard Acceptance Agent (AA)?

Accepted Answer

Ability to certify copies of identity documents so applicants need not mail originals to the IRS

Answer

CAAs are authorized to certify copies of supporting identity documents, eliminating the risk of applicants losing original passports or other critical documents in the mail.

Question 3

Which IRS form must a CAA complete to certify that the supporting identity documents reviewed are authentic copies of the originals?

Accepted Answer

Form 14194

Answer

Form 14194 (Certificate of Accuracy for IRS Individual Taxpayer Identification Number) is the form CAAs complete to certify they personally reviewed original documents and that the submitted copies are accurate.

Question 4

For how long must a CAA retain copies of all documents reviewed in connection with an ITIN application?

Accepted Answer

3 years from the date of submission

Answer

Under the CAA agreement, agents must retain copies of all reviewed documents for a minimum of 3 years from the date the ITIN application was submitted to the IRS.

Question 5

To which IRS campus are Form W-7 ITIN applications submitted by CAAs processed?

Accepted Answer

IRS Austin Campus

Answer

All Form W-7 ITIN applications are processed by the IRS Austin Submission Processing Campus, which is the central hub for ITIN operations.

CAA - Certified Acceptance Agent Practice Test

CAA - Certified Acceptance Agent Practice Test

CAA CAA Agreement Terms and Fee Disclosure Requirements