Communication and Documentation Flashcards
7 cards from real CAA practice questions. Tap to flip, then mark Knew It or Still Learning โ missed cards come back until you master them.
Read the first 7 Communication and Documentation flashcards as text
Which document is the only one that can prove both identity and foreign status by itself for an ITIN application?
Answer: Passport
A current passport is the only stand-alone document; any other document must be combined with at least one more.
Which document can a dependent under age 6 use to establish U.S. residency when they have no passport with a U.S. entry date?
Answer: Medical records
Medical records are acceptable residency documents for dependents under age 6.
Which document can a dependent under age 18 use to show U.S. residency?
Answer: School records
School records are acceptable proof of residency for dependents under 18.
Why does a CAA keep copies of the documents it authenticated for each applicant?
Answer: To support IRS compliance reviews of the CAA's work
Retained records let the IRS check that the CAA followed program requirements.
A W-7 is filed under an exception, with no tax return attached. What must come with it?
Answer: Documents that support the exception claimed
Exception claims must include the documents that show the exception applies, such as third-party withholding paperwork.
A CAA can't read a foreign document that is in a language the CAA doesn't know. What is the best practice?
Answer: Use reliable translation resources and the IRS guidance on foreign documents before authenticating
CAAs need to understand a document to authenticate it, so they should use proper translation and IRS reference materials.
Which Acceptance Agent requirement helps CAAs spot fraudulent identity documents?
Answer: Completing the required forensic document training
CAAs must complete IRS-approved forensic document training to authenticate documents properly.