Assessment and Evaluation Flashcards
7 cards from real CAA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Assessment and Evaluation flashcards as text
Which identification document is the only one the IRS accepts as a stand-alone document for an ITIN application?
Answer: Valid passport
A current passport proves both identity and foreign status, so no other document is required.
When an applicant does not present a passport, what is the minimum documentation a CAA must evaluate?
Answer: Two documents, at least one with a recent photo
Without a passport, at least two acceptable documents are required, and one must include a recent photo except for certain dependents.
For dependent applicants, which documents may a CAA authenticate?
Answer: Only the passport and civil birth certificate
CAAs may authenticate only passports and civil birth certificates for dependents; other documents must go to the IRS or a TAC.
A primary applicant presents a national ID card that expired last month. How should the CAA treat it?
Answer: Do not accept it, since documents must be current
Identification documents must be current (unexpired) to be acceptable for ITIN purposes.
Medical records are acceptable as a foreign-status/identity document only for dependents under what age?
Answer: Under 6
Medical records are acceptable only for dependents under age 6.
Which form does a CAA complete to certify that it has reviewed and authenticated an applicant's original documents?
Answer: Form 14194 (Certificate of Accuracy)
Form 14194, the Certificate of Accuracy, certifies the CAA's review and authentication of identity documents.
While examining a passport, a CAA notices the photo laminate is lifted and the font varies on the data page. What is the appropriate action?
Answer: Do not certify the document and treat it as possibly altered
Signs of tampering mean the CAA cannot authenticate the document and must not certify it.