Communication and Documentation Flashcards

Which form does a CAA attach to a Form W-7 to confirm that the applicant's identity documents were reviewed and authenticated?

Answer: Form W-7 (COA), Certificate of Accuracy

The Certificate of Accuracy (Form W-7 (COA)) is the CAA's attestation that it reviewed and authenticated the original documents.

A client asks whether an ITIN will let them work legally in the United States. What should the CAA tell them?

Answer: No, an ITIN is for federal tax purposes only and does not authorize work

An ITIN exists only for tax reporting and gives no immigration status or work authorization.

After a CAA authenticates the documents, what normally goes to the IRS with the completed Form W-7?

Answer: The COA and certified copies of the documents, plus the tax return or exception documentation

Because the CAA has authenticated the documents, it sends the COA and copies so the applicant can keep the originals.

For a dependent applicant, which identity documents can a CAA authenticate?

Answer: Passport and civil birth certificate only

IRS rules limit CAAs to authenticating a dependent's passport or civil birth certificate; other dependent documents must go to the IRS or a TAC.

What is the CAA's main obligation regarding the copies and records it keeps for each ITIN application?

Answer: Keep them secure for the required retention period and protect taxpayer privacy

CAAs must keep application records for the required retention period and protect them as confidential taxpayer information.

An applicant's passport expired last month. How should the CAA handle the application?

Answer: Not accept it, because identity documents must be current

Expired documents are not acceptable as proof of identity or foreign status for an ITIN.

Which IRS notice tells an applicant that the ITIN has been assigned?

Answer: CP565

Notice CP565 confirms that an ITIN has been assigned.