IRS Special Enrollment Examination (SEE) New 2026
Latest Version with All the 100 Questions for Part 1,
100% Correct Answers and Rationale
SECTION A: PRELIMINARY WORK WITH TAXPAYER DATA (Questions 1-14)
Question 1
For the 2025 tax year, what is the standard deduction amount for a single taxpayer?
a) $12,550
b) $13,850
c) $14,600
d) $15,000
Correct Answer: c) $14,600
Rationale: For 2025, the standard deduction for single filers and married filing separately is
$14,600. For head of household, it is $21,900, and for married filing jointly, it is $29,200. These
amounts are adjusted annually for inflation.
Question 2
A taxpayer who was unmarried on December 31, provided more than half the cost of maintaining
a home for their dependent child for the entire year. Which filing status should they use?
a) Single
b) Head of Household
c) Qualifying Surviving Spouse
d) Married Filing Separately
Correct Answer: b) Head of Household
Rationale: Head of Household status requires the taxpayer to be unmarried on the last day of the
year, pay more than half the cost of maintaining a home, and have a qualifying person (such as a
dependent child) live in the home for more than half the year.
Question 3
A taxpayer's spouse died in 2023. The taxpayer has not remarried and maintains a home for their
dependent child. What filing status can they use for 2025?
a) Single
b) Head of Household
c) Qualifying Surviving Spouse
d) Married Filing Jointly
Correct Answer: c) Qualifying Surviving Spouse
Rationale: Qualifying Surviving Spouse (formerly Surviving Spouse with Dependent Child)
status is available for two years after the year of the spouse's death if the taxpayer maintains a
home for a dependent child. For 2025, this status is available because the spouse died in 2023.
Question 4
Which of the following is NOT a test for determining if an individual is a qualifying child for
dependency exemption purposes?
,a) Relationship test
b) Gross income test
c) Age test
d) Residency test
Correct Answer: b) Gross income test
Rationale: The gross income test applies to qualifying relatives, not qualifying children.
Qualifying child tests are: relationship, age, residency, and support (the child cannot provide
more than half their own support).
Question 5
A taxpayer provides more than half the support for their father who lives in another state and has
gross income of $4,500. Can the taxpayer claim the father as a dependent?
a) Yes, as a qualifying child
b) Yes, as a qualifying relative
c) No, because the father does not live with the taxpayer
d) No, because the father's gross income exceeds the limit
Correct Answer: b) Yes, as a qualifying relative
Rationale: For a qualifying relative, the gross income test requires the relative's gross income to
be less than the exemption amount (for 2025, this is approximately $5,000, indexed for
inflation). The father does not need to live with the taxpayer for a qualifying relative, unlike a
qualifying child.
Question 6
A married couple files separate returns. One spouse itemizes deductions. What must the other
spouse do?
a) Take the standard deduction
b) Also itemize deductions
c) File as head of household
d) File an amended return
Correct Answer: b) Also itemize deductions
Rationale: If married filing separately and one spouse itemizes deductions, the other spouse
cannot claim the standard deduction and must also itemize, even if their itemized deductions are
less than the standard deduction amount.
Question 7
What is the additional standard deduction amount for a taxpayer who is age 65 and blind in
2025?
a) $1,550
b) $1,750
c) $1,850
d) $3,000
Correct Answer: c) $1,850 (for 2025, subject to inflation adjustment)
Rationale: For 2025, the additional standard deduction for taxpayers who are age 65 or older or
blind is $1,850 for single and head of household filers, and $1,500 for married taxpayers (each
spouse qualifies separately).
, Question 8
A taxpayer's dependent child has investment income of $2,500 with no earned income. What
form must be filed for the child?
a) Form 1040 only
b) Form 1040 with Form 8615
c) Form 1040-NR
d) Form 1040-SR
Correct Answer: b) Form 1040 with Form 8615
Rationale: Form 8615 (Tax for Certain Children Who Have Unearned Income) must be filed for
a child if the child's investment income exceeds $2,500, the child is under age 18 (or certain
other conditions), and at least one parent is alive.
Question 9
Which form is used to request an automatic extension of time to file an individual tax return?
a) Form 1040-ES
b) Form 4868
c) Form 9465
d) Form 8822
Correct Answer: b) Form 4868
Rationale: Form 4868 (Application for Automatic Extension of Time To File U.S. Individual
Income Tax Return) provides an automatic 6-month extension to file. It does not extend the time
to pay; taxes owed must still be paid by the original due date.
Question 10
A taxpayer needs to change their address with the IRS. Which form should they file?
a) Form 8822
b) Form 8821
c) Form 2848
d) Form 911
Correct Answer: a) Form 8822
Rationale: Form 8822 (Change of Address) is used to notify the IRS of an address change. Form
8821 is for tax information authorization, Form 2848 is power of attorney, and Form 911 is for
taxpayer advocate assistance.
Question 11
Which of the following is NOT a valid taxpayer identification number?
a) Social Security Number (SSN)
b) Individual Taxpayer Identification Number (ITIN)
c) Employer Identification Number (EIN)
d) Taxpayer Identification Number (TIN)
Correct Answer: d) Taxpayer Identification Number (TIN)
Rationale: TIN is a general term that encompasses SSN, ITIN, and EIN. It is not itself a specific
type of identification number. The IRS issues SSNs, ITINs, and EINs as specific identification
numbers.
Question 12
Latest Version with All the 100 Questions for Part 1,
100% Correct Answers and Rationale
SECTION A: PRELIMINARY WORK WITH TAXPAYER DATA (Questions 1-14)
Question 1
For the 2025 tax year, what is the standard deduction amount for a single taxpayer?
a) $12,550
b) $13,850
c) $14,600
d) $15,000
Correct Answer: c) $14,600
Rationale: For 2025, the standard deduction for single filers and married filing separately is
$14,600. For head of household, it is $21,900, and for married filing jointly, it is $29,200. These
amounts are adjusted annually for inflation.
Question 2
A taxpayer who was unmarried on December 31, provided more than half the cost of maintaining
a home for their dependent child for the entire year. Which filing status should they use?
a) Single
b) Head of Household
c) Qualifying Surviving Spouse
d) Married Filing Separately
Correct Answer: b) Head of Household
Rationale: Head of Household status requires the taxpayer to be unmarried on the last day of the
year, pay more than half the cost of maintaining a home, and have a qualifying person (such as a
dependent child) live in the home for more than half the year.
Question 3
A taxpayer's spouse died in 2023. The taxpayer has not remarried and maintains a home for their
dependent child. What filing status can they use for 2025?
a) Single
b) Head of Household
c) Qualifying Surviving Spouse
d) Married Filing Jointly
Correct Answer: c) Qualifying Surviving Spouse
Rationale: Qualifying Surviving Spouse (formerly Surviving Spouse with Dependent Child)
status is available for two years after the year of the spouse's death if the taxpayer maintains a
home for a dependent child. For 2025, this status is available because the spouse died in 2023.
Question 4
Which of the following is NOT a test for determining if an individual is a qualifying child for
dependency exemption purposes?
,a) Relationship test
b) Gross income test
c) Age test
d) Residency test
Correct Answer: b) Gross income test
Rationale: The gross income test applies to qualifying relatives, not qualifying children.
Qualifying child tests are: relationship, age, residency, and support (the child cannot provide
more than half their own support).
Question 5
A taxpayer provides more than half the support for their father who lives in another state and has
gross income of $4,500. Can the taxpayer claim the father as a dependent?
a) Yes, as a qualifying child
b) Yes, as a qualifying relative
c) No, because the father does not live with the taxpayer
d) No, because the father's gross income exceeds the limit
Correct Answer: b) Yes, as a qualifying relative
Rationale: For a qualifying relative, the gross income test requires the relative's gross income to
be less than the exemption amount (for 2025, this is approximately $5,000, indexed for
inflation). The father does not need to live with the taxpayer for a qualifying relative, unlike a
qualifying child.
Question 6
A married couple files separate returns. One spouse itemizes deductions. What must the other
spouse do?
a) Take the standard deduction
b) Also itemize deductions
c) File as head of household
d) File an amended return
Correct Answer: b) Also itemize deductions
Rationale: If married filing separately and one spouse itemizes deductions, the other spouse
cannot claim the standard deduction and must also itemize, even if their itemized deductions are
less than the standard deduction amount.
Question 7
What is the additional standard deduction amount for a taxpayer who is age 65 and blind in
2025?
a) $1,550
b) $1,750
c) $1,850
d) $3,000
Correct Answer: c) $1,850 (for 2025, subject to inflation adjustment)
Rationale: For 2025, the additional standard deduction for taxpayers who are age 65 or older or
blind is $1,850 for single and head of household filers, and $1,500 for married taxpayers (each
spouse qualifies separately).
, Question 8
A taxpayer's dependent child has investment income of $2,500 with no earned income. What
form must be filed for the child?
a) Form 1040 only
b) Form 1040 with Form 8615
c) Form 1040-NR
d) Form 1040-SR
Correct Answer: b) Form 1040 with Form 8615
Rationale: Form 8615 (Tax for Certain Children Who Have Unearned Income) must be filed for
a child if the child's investment income exceeds $2,500, the child is under age 18 (or certain
other conditions), and at least one parent is alive.
Question 9
Which form is used to request an automatic extension of time to file an individual tax return?
a) Form 1040-ES
b) Form 4868
c) Form 9465
d) Form 8822
Correct Answer: b) Form 4868
Rationale: Form 4868 (Application for Automatic Extension of Time To File U.S. Individual
Income Tax Return) provides an automatic 6-month extension to file. It does not extend the time
to pay; taxes owed must still be paid by the original due date.
Question 10
A taxpayer needs to change their address with the IRS. Which form should they file?
a) Form 8822
b) Form 8821
c) Form 2848
d) Form 911
Correct Answer: a) Form 8822
Rationale: Form 8822 (Change of Address) is used to notify the IRS of an address change. Form
8821 is for tax information authorization, Form 2848 is power of attorney, and Form 911 is for
taxpayer advocate assistance.
Question 11
Which of the following is NOT a valid taxpayer identification number?
a) Social Security Number (SSN)
b) Individual Taxpayer Identification Number (ITIN)
c) Employer Identification Number (EIN)
d) Taxpayer Identification Number (TIN)
Correct Answer: d) Taxpayer Identification Number (TIN)
Rationale: TIN is a general term that encompasses SSN, ITIN, and EIN. It is not itself a specific
type of identification number. The IRS issues SSNs, ITINs, and EINs as specific identification
numbers.
Question 12
