Enrolled Agent Part 1: Individuals || with Errorless Answers.
Substancial Presence Test Requirments correct answers To be considered a US Resident a tax
payer must be physically present in the US for atleast 31 days during 2019 but must have a total
of 183 days. All days count for 2019 but only 1/3 of the days count for 2018 and 1/6 of the days
in 2017
Income tax rate for a foreign person recieving U.S source income correct answers 30%
Are Spouses with different accounting methods allowed to file a joint return. correct answers Yes
Qualifying Relative rule for a Dependent correct answers Tax Payer must provide over one-half
of the support of the individual. IE If A person makes $2600, tax payer must provide $2700
Rules for a child to qualify as a dependent correct answers 1.Relationship - THe Child must be
the taxpayer's son, daughter,stepson, step daugher, brother, sister, stepbrother, step sister,
Adopted individuals, eligible foster children, meet the relationship test.
2. Age - Must be under 19 or under 24 and a full-time student
3.Principal Residence - Child must live with the tax payer for more than half a year
4. Not Self Supporting - The Child must not have provided over their support
What itemized deductions can a nonresident alien can take correct answers 1. Casualty and theft
losses from a federally declared disaster (IE police report)
2. Charitable contributions to US ORGANIATIONS
, 3. Local and state income taxes
4. Miscellanous Deductions
Dependent Qualifications correct answers 1. Tax payer must provede over 50% of the support of
a U.S citizen who meets relationshp and residence tests
2. Must pass relationship test
3. Must pass Child Dependent (under 19 or 24 college) then they are claimed dependent
regardless of income
4. Must Pass Gross Profit Limit (Must Not earn more than $4200)
5. Canada or Mexico is exempted from residency test.
6. Unmarried son or daugher, unmarried grandchild, unmarried stepchild, and other relatives
must live in the principle place of abode for atleast 6 months
Claiming a Cousin correct answers Must live in the house hold the entire year
Requirment to determine whether a taxpayer is considered unmarried for head of household
correct answers 1. The Tax Payer must have filed a separate return.
2. The taxpayer paid more than half the cost of upkeeping of the home
3. The TaxPayers spouse did not live in the home during the last 6 months of the tax year
4. Tax payers spouse must pass 6 month test, The home must have been the main home of the tax
payers child for MORE than 6 months
5. The tax payer must be able to claim the child as dependent
Substancial Presence Test Requirments correct answers To be considered a US Resident a tax
payer must be physically present in the US for atleast 31 days during 2019 but must have a total
of 183 days. All days count for 2019 but only 1/3 of the days count for 2018 and 1/6 of the days
in 2017
Income tax rate for a foreign person recieving U.S source income correct answers 30%
Are Spouses with different accounting methods allowed to file a joint return. correct answers Yes
Qualifying Relative rule for a Dependent correct answers Tax Payer must provide over one-half
of the support of the individual. IE If A person makes $2600, tax payer must provide $2700
Rules for a child to qualify as a dependent correct answers 1.Relationship - THe Child must be
the taxpayer's son, daughter,stepson, step daugher, brother, sister, stepbrother, step sister,
Adopted individuals, eligible foster children, meet the relationship test.
2. Age - Must be under 19 or under 24 and a full-time student
3.Principal Residence - Child must live with the tax payer for more than half a year
4. Not Self Supporting - The Child must not have provided over their support
What itemized deductions can a nonresident alien can take correct answers 1. Casualty and theft
losses from a federally declared disaster (IE police report)
2. Charitable contributions to US ORGANIATIONS
, 3. Local and state income taxes
4. Miscellanous Deductions
Dependent Qualifications correct answers 1. Tax payer must provede over 50% of the support of
a U.S citizen who meets relationshp and residence tests
2. Must pass relationship test
3. Must pass Child Dependent (under 19 or 24 college) then they are claimed dependent
regardless of income
4. Must Pass Gross Profit Limit (Must Not earn more than $4200)
5. Canada or Mexico is exempted from residency test.
6. Unmarried son or daugher, unmarried grandchild, unmarried stepchild, and other relatives
must live in the principle place of abode for atleast 6 months
Claiming a Cousin correct answers Must live in the house hold the entire year
Requirment to determine whether a taxpayer is considered unmarried for head of household
correct answers 1. The Tax Payer must have filed a separate return.
2. The taxpayer paid more than half the cost of upkeeping of the home
3. The TaxPayers spouse did not live in the home during the last 6 months of the tax year
4. Tax payers spouse must pass 6 month test, The home must have been the main home of the tax
payers child for MORE than 6 months
5. The tax payer must be able to claim the child as dependent
