Exam (elaborations)
Enrolled Agent Exam Part 1 - Individual Taxation (Practice Questions and Answers)
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Enrolled Agent Exam Part 1 - Individual Taxation (Practice Questions and Answers)
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Enrolled Agent Exam Part 1 - IndividualTaxation (Practice Questions and
Answers)
The iIRS ihas icreated ia isystem iof iIP iPINs ias ia istep itoward icombating:
A.Taxpayer iabuse iof ithe iEarned iIncome iTax iCredit.
B.Practitioner ifraud.
C.Unenrolled ipreparer ifraud.
D.Identity itheft. i- iCorrect iAnswers i-D.Identity itheft.
Jamila iis ia inonresident ialien ithat iowns ia irental iproperty iin ithe iUS ithat ishe iinherited
ifrom iher ibrother, iwho iwas ia igreen-card iholder. iJamila imust ifile ia iU.S. itax ireturn, ibut
ishe iis inot ieligible ifor ia iSocial iSecurity iNumber. iWhat imust ishe ido?
A.She imust ifill iout ia iW-7 iapplication iform ifor ian iEIN, iand isubmit iit ito ithe iIRS ialong
iwith ia icompleted itax ireturn.
B.She imust ifill iout ia iW-7 iform ifor ian iATIN, iand isubmit iit ito ithe iIRS ialong iwith ia
icompleted itax ireturn.
C.She imust ifill iout ia iW-9 iapplication iform ifor ian iITIN, iand isubmit iit ito ithe iIRS ialong
iwith ia icompleted itax ireturn.
D.She imust ifill iout ia iW-7 iapplication iform ifor ian iITIN, iand isubmit iit ito ithe iIRS ialong
iwith ia icompleted itax ireturn. i- iCorrect iAnswers i-D.She imust ifill iout ia iW-7 iapplication
iform ifor ian iITIN, iand isubmit iit ito ithe iIRS ialong iwith ia icompleted itax ireturn.
What ibiographical iinformation, iat ia iminimum, iis irequired ion ieach iindividual itaxpayer's
ifederal iincome itax ireturn?
A.Taxpayer iname, itaxpayer iidentification inumber, iand imailing iaddress.
B.Taxpayer iname iand itaxpayer iidentification inumber.
C.Taxpayer iname, itaxpayer iidentification inumber, iphysical iaddress, iphone inumber,
iand iemail iaddress.
D.Taxpayer iname, itaxpayer iidentification inumber, iphysical iaddress, iand iphone
inumber i- iCorrect iAnswers i-A.Taxpayer iname, itaxpayer iidentification inumber, iand
imailing iaddress.
What iis iIRS iForm iW-7 iused ifor?
A.It iis iused ito ireport iemployee iwithholding.
B.It iis iused ito iapply ifor ian iITIN.
, C.It iis iused ito ireport icontractor ipayments.
D.It iis iused ito ireport ibackup iwithholding. i- iCorrect iAnswers i-B.It iis iused ito iapply ifor
ian iITIN.
Generally, ievery itaxpayer iwho ifiles ia itax ireturn imust iuse ian iidentifying inumber.
iWhich iof ithe ifollowing iis iNOT ia itaxpayer iidentification inumber ifor iIRS ipurposes?
A.Adoption itaxpayer iidentification inumber i(ATIN).
B.Individual itax iidentification inumber i(ITIN).
C.Preparer itax iidentification inumber i(PTIN).
D.Social iSecurity inumber i(SSN). i- iCorrect iAnswers i-C.Preparer itax iidentification
inumber i(PTIN).
All iof ithe ifollowing istatements iregarding ithe iAdoption iTaxpayer iIdentification iNumber
i(ATIN) iare icorrect iexcept:
A.An iATIN ican ibe iused ito iclaim iany itax icredit ithat iis iavailable ito isomeone iwith ian
iSSN.
B.An iATIN ican ibe iused ifor ia idomestic iadoption ior ia iforeign iadoption iif ithe ichild ihas
ia ipermanent iresident ialien icard ior icertificate iof icitizenship.
C.An iATIN ican ibe irequested iby ia itaxpayer iwho iis iunable ito isecure ia iSocial iSecurity
inumber ifor ia ichild iuntil ihis iadoption iis ifinal.
D.An iATIN ican ibe iobtained ieven iif ian iadoption ihas inot ibeen ifinalized. i- iCorrect
iAnswers i-A.An iATIN ican ibe iused ito iclaim iany itax icredit ithat iis iavailable ito isomeone
iwith ian iSSN.
An iATIN icannot ibe iused ito iclaim ithe iEarned iIncome iTax iCredit, ior ithe iChild iTax
iCredit.
To iprepare ian iaccurate itax ireturn, ia itax ipreparer ineeds iall iof ithe ifollowing iinformation
iabout ia iclient iexcept:
A.Prior-year iAGI
B.Citizenship ior iresidency.
C.Date iof ibirth.
D.Social iSecurity inumber ior itaxpayer iidentification inumber. i- iCorrect iAnswers i-
A.Prior-year iAGI
Penny iwas ithe ivictim iof iidentity itheft ilast iyear. iShe ireceived ian iIP iPIN ifrom ithe iIRS
ithis iyear. iShe iplans ito iuse ia ipaid ipreparer ito ifile iher ireturn. iHow ishould ithe iIP iPIN
ibe iused?
A.The ipreparer idoes inot ineed ito ienter iPenny's iIP iPIN ion ithe itax ireturn. iIt iis ifor iher
irecords ionly.
B.The ipreparer ishould ienter iPenny's iIP iPIN ion ithe itax ireturn inext ito iher isignature
iblock.
C.The ipreparer ishould ienter iPenny's iIP iPIN ion ithe itax ireturn iin ithe iPTIN isection.
D.The ipreparer ishould ienter iPenny's iIP iPIN ion ithe itax ireturn iin ithe ithird iparty
idesignee iarea. i- iCorrect iAnswers i-B.The ipreparer ishould ienter iPenny's iIP iPIN ion ithe
itax ireturn inext ito iher isignature iblock.
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