CAA Cheat Sheet 2026

The 30 highest-yield CAA facts, distilled from real exam questions. Print it, save it as a PDF, or study it here — free, no sign-up.

1. Which W-7 reason box is used by a U.S. resident alien who qualifies based on days present in the U.S. and is filing a return? → Box c
2. Which form does a CAA use to certify that it has reviewed and authenticated an applicant's identity documents? → Form W-7 (COA) Certificate of Accuracy
3. An ITIN that is not used on a federal tax return for three consecutive tax years expires when? → On December 31 of the third consecutive year
4. Which document is acceptable to prove foreign status only (not identity alone)? → Foreign voter registration card
5. A primary applicant presents a national ID card that expired last month. How should the CAA treat it? → Do not accept it, since documents must be current
6. What is the main purpose of the IRS suitability check on Acceptance Agent applicants? → To review tax compliance and criminal background before approval
7. Which federal law imposes penalties on tax return preparers who knowingly or recklessly disclose taxpayer information without consent? → IRC Section 7216
8. A CAA delegates the task of certifying ITIN supporting documents to an uncertified employee. This action is: → A violation of the CAA agreement that could result in agreement termination
9. A CAA notices that the photo on a client's national ID card does not clearly match the person in front of them. What is the best course of action? → Do not certify the document and request alternative acceptable documentation
10. Under what circumstances can the IRS revoke a CAA's authorization? → Failure to comply with program requirements or submitting fraudulent applications
11. How should challenges in safety and compliance be addressed? → Apply systematic problem-solving, seek expert guidance when needed, and document decisions
12. When a CAA reviews original identification documents, what is the correct procedure for handling those documents? → Verify and certify the documents in person, then return originals to the applicant
13. How should challenges in core concepts and principles be addressed? → Apply systematic problem-solving, seek expert guidance when needed, and document decisions
14. What should a CAA do if they suspect fraudulent documentation? → Report the suspected fraud to the IRS
15. An applicant claims to be a student and checks reason box f. What should the CAA evaluate for consistency? → Their visa and passport showing the relevant student or exchange status
16. How should professionals apply professional standards and ethics in daily practice? → Consistently integrate best practices into every aspect of professional work
17. What is the foundational principle of industry best practices in the Certified Acceptance Agent field? → Maintaining competence, integrity, and service to stakeholders
18. Which single document can prove both identity and foreign status without any other supporting document? → Valid passport
19. Which IRS publication contains the Acceptance Agent Program guidelines? → Publication 4520
20. Which is a recommended practice for keeping the CAA program information current with the IRS? → Update the IRS promptly when the firm's contact information or responsible parties change
21. What ethical standard governs communication and documentation practice? → Adherence to the profession's code of ethics and applicable laws and regulations
22. Which single document can prove both identity and foreign status for an ITIN application by itself? → Valid foreign passport
23. During the peak filing season, roughly how long can ITIN processing take? → 9 to 11 weeks
24. What documents are required to apply for an ITIN? → A valid passport or national identification card.
25. What must an applicant check on Form W-7 when an existing ITIN has expired? → Renew an existing ITIN
26. A nonresident alien student, professor, or researcher filing a U.S. return or claiming an exception would check which box? → Box f
27. Which IRS form is used to apply for or renew participation as an Acceptance Agent, and is where training certificates are attached? → Form 13551
28. What action should an agent take if they suspect fraud? → Report the issue to the IRS and refuse to process the application.
29. Which identity document can stand alone to prove both identity and foreign status for an ITIN applicant? → A current foreign passport
30. When a CAA renews, which persons on the application must provide training certificates? → All responsible parties and authorized representatives listed