TAX PREPARER EXAMINATION 2 QUESTIONS
WITH CORRECT ANSWERS 2026
A taxpayer is a full-year Oregon resident. She marries a full-year California resident on
December 31 of the tax year. They will file a joint federal income tax return. They are required to
file a joint Oregon tax return.
a.) True
b.) False - CORRECT ANSWER -b.) False
A taxpayer earned the interest below. What is the taxpayer's Oregon addition?$500 US Treasury
T-Bills$20 California Municipal Bond$75 City of Chicago, Illinois Bond$1,000 City of Portland,
Oregon Bond
a.) $95.
b.) $595.
c.) $1,095.
d.) $1,590. - CORRECT ANSWER -a.) $95.
A taxpayer's federal adjusted gross income (AGI) is composed of the following. What is their
Oregon subtraction?$50,000 Pension$15,000 Social Security$30,000 Capital Gains
a.) $7,500.
b.) $15,000.
c.) $45,000.
d.) $50,000. - CORRECT ANSWER -b.) $15,000.
Sam, 67, and Betty, 61, file a joint return. They have $5,000 in medical bills. They may use it all
to compute their Oregon special medical subtraction.
WITH CORRECT ANSWERS 2026
A taxpayer is a full-year Oregon resident. She marries a full-year California resident on
December 31 of the tax year. They will file a joint federal income tax return. They are required to
file a joint Oregon tax return.
a.) True
b.) False - CORRECT ANSWER -b.) False
A taxpayer earned the interest below. What is the taxpayer's Oregon addition?$500 US Treasury
T-Bills$20 California Municipal Bond$75 City of Chicago, Illinois Bond$1,000 City of Portland,
Oregon Bond
a.) $95.
b.) $595.
c.) $1,095.
d.) $1,590. - CORRECT ANSWER -a.) $95.
A taxpayer's federal adjusted gross income (AGI) is composed of the following. What is their
Oregon subtraction?$50,000 Pension$15,000 Social Security$30,000 Capital Gains
a.) $7,500.
b.) $15,000.
c.) $45,000.
d.) $50,000. - CORRECT ANSWER -b.) $15,000.
Sam, 67, and Betty, 61, file a joint return. They have $5,000 in medical bills. They may use it all
to compute their Oregon special medical subtraction.
