Applied Methods and Techniques Flashcards

An applicant under 18 doesn't submit a passport. Which document must be among their supporting documents?

Answer: Civil birth certificate

Applicants under 18 who don't submit a passport must include a civil birth certificate.

A CAA prepares a W-7 for a primary applicant whose return is due. What happens to the return?

Answer: The CAA attaches it to the W-7 package sent to the ITIN Operation

The original return is attached to the W-7 and sent to the IRS ITIN Operation, which processes it once the ITIN is assigned.

What does a civil birth certificate generally lack that makes it unable to stand alone?

Answer: A photo, and it can't by itself prove both identity and foreign status for adults

Only a passport stands alone; a birth certificate must be combined with other documents, and photo rules apply to adults.

Which identifier is generally required for most applicants to the Acceptance Agent Program?

Answer: An active EFIN in good standing

Most acceptance agent applicants must hold an Electronic Filing Identification Number, with limited exceptions for certain entities.

A nonresident alien student on an F-1 visa needs an ITIN. Which W-7 reason box best applies?

Answer: Box f

Box f covers nonresident alien students, professors, and researchers filing a return or claiming an exception.

A primary applicant's passport expired two months ago. How should the CAA proceed?

Answer: Not accept it as a current document; get other acceptable current documents

Supporting documents must be current (unexpired) to be acceptable.

For how long is an Acceptance Agent agreement generally in effect before renewal is required?

Answer: 4 years

Acceptance Agent agreements generally run for four years and must be renewed to continue participating.