ENROLLED AGENT EXAM QUESTIONS WITH ACCURATE
ANSWERS
A taxpayer discovers an error on a previous return that would result in an
additional refund. The return for the year in question was filed on March 2,
2020 with the due date being April 15, 2020. What is the latest acceptable
post-marked date for the refund to be issued under the statute of limitations?
A) March 2, 2022
(B) March 2, 2023
(C) April 15, 2022
(D) April 15, 2023 Accurate Answer - (D) April 15, 2023
The statute of limitations on a refund being issued based on a change to a
previous return is the later of three years from the due date of the original
return or two years from the date the tax was paid. In this case, it would be
three years after the original due date of April 15, 2020 which is April 15,
2023.
What is not a minimum requirement of provided biographical information for
the filing of a tax
return?
(A) Providing a social security card
(B) Providing two forms of identification
(C) Date of birth
(D) Citizenship status Accurate Answer - (A) Providing a social security
card
There is a minimum amount of information that must be provided to file a
return. This includes:
Legal name
Date of birth
Marital status
Residency
Citizenship
Identification of any dependents
,Providing two forms of identification
Providing SSN, ITIN, or ATIN
Which of the following statements are false in regards to the issuance of an
Individual Taxpayer
Identification Number (ITIN)?
(A) An ITIN does not authorize work in the U.S.
(B) AN ITIN does not provide eligibility for Social Security benefits
(C) An ITIN does not indicate ineligibility for a Social Security Number
(D) An ITIN does not qualify a dependent for Earned Income tax credit
purposes Accurate Answer - (C) An ITIN does not indicate ineligibility
for a Social Security Number
An Individual Taxpayer Identification Number (ITIN) is used to identify and
process individuals who are not able to obtain or have a Social Security
Number but are still responsible for the filing of a federal tax return. An ITIN
does not provide the following benefits:
Authorize work in the U.S.
Provide eligibility for Social Security benefits
Qualify a dependent for Earned Income Tax Credit Purposes
A couple has a registered domestic partnership with a qualifying child. Both
members of the
couple attempt to claim the child as a dependent. The child lives with Parent
"A" for a longer
period of time during the taxable year than parent "B". Also, Parent "A "has a
higher AGI than
Parent "B". What statement is true regarding the correct filing?
(A) Both parents may claim the child as dependent
(B) Parent "A" may claim the child as dependent
(C) Parent "B" may claim the child as dependent
(D) Neither parent may claim the child as dependent Accurate Answer
- (B) Parent "A" may claim the child as dependent
Registered domestic partnerships are not able to file joint taxes as they are
not married under state law. The dependency of the child may be claimed but
only by one of the members of the domestic partnership. If both attempt to
,claim the dependent, the IRS will only allow the parent with whom the child
had the most time of residence to claim the dependence. If the time were split
evenly, the parent with the higher adjusted gross income would be able to
claim the dependency.
Of the scenarios listed below, which one would require a filing status of
single?
(A) A couple divorced in early December of the tax year
(B) A couple married in November
(C) A same-sex couple married but living in a jurisdiction that does not
recognize the marriage
(D) A deceased individual who was married at the time of death
Accurate Answer - (A) A couple divorced in early December of the tax year
The filing status of the individual is determined by their status on the last day
of the tax year. The length of time associated with a specific arrangement is
inconsequential. Therefore, a couple who was married for almost the entirety
of the year but then is divorced on the final day will have to file as single.
What is not a means of removal of green card status?
(A) Voluntary announcement in writing
(B) Failure to meet the substantial presence test requirements
(C) Administrative termination by the USCIS
(D) Judicial termination by a federal court Accurate Answer - (B)
Failure to meet the substantial presence test requirements
An individual's green card status may be removed by the following means:
Judicial removal by a federal court
Renouncement by the individual
Administrative termination by the USCIS
The substantial presence test is a separate evaluation of residency for tax
purposes
Which of the following may not be eligible to be claimed as a dependent?
(A) Foreign exchange student
, (B) Foreign adopted child
(C) Resident of Canada
(D) U.S. resident alien Accurate Answer - (A) Foreign exchange student
The citizen or resident dependency test details the types of individuals who
can and cannot be a qualifying dependent. A dependent person must be a U.S.
citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
They may also be an adopted non-U.S. citizen, U.S. resident alien, or U.S.
national as long as the child lives with the taxpayer as a member of the
household all year and if all other dependency tests are met. Foreign exchange
students despite the length of stay are not considered eligible.
Of the scenarios listed below, which does not meet the age requirements for
qualification as a dependent?
(A) 17-year-old single mother
(B) 30-year-old with a permanent disability
(C) 28-year-old full-time student
(D) 9-year-old adoption Accurate Answer - (C) 28-year-old full-time
student
The age requirement for dependency is as follows:
Under the age of 19 at the end of the tax year and younger than the taxpayer
or
A full-time student under the age of 24 at the end of the year and younger
than the
taxpayer, or
Any age if permanently disabled at any time during the year
Which of the following tests is used as a basis of qualification for the Child Tax
Credit and not for the Earned Income Tax Credit?
(A) Age
(B) Support
(C) Residency
(D) Relationship Accurate Answer - (B) Support
The Child Tax Credit and the Earned Income Tax Credit have similar
qualifications for the dependency portion. The CTC includes:
Age Relationship Support Dependent Citizenship Residence
ANSWERS
A taxpayer discovers an error on a previous return that would result in an
additional refund. The return for the year in question was filed on March 2,
2020 with the due date being April 15, 2020. What is the latest acceptable
post-marked date for the refund to be issued under the statute of limitations?
A) March 2, 2022
(B) March 2, 2023
(C) April 15, 2022
(D) April 15, 2023 Accurate Answer - (D) April 15, 2023
The statute of limitations on a refund being issued based on a change to a
previous return is the later of three years from the due date of the original
return or two years from the date the tax was paid. In this case, it would be
three years after the original due date of April 15, 2020 which is April 15,
2023.
What is not a minimum requirement of provided biographical information for
the filing of a tax
return?
(A) Providing a social security card
(B) Providing two forms of identification
(C) Date of birth
(D) Citizenship status Accurate Answer - (A) Providing a social security
card
There is a minimum amount of information that must be provided to file a
return. This includes:
Legal name
Date of birth
Marital status
Residency
Citizenship
Identification of any dependents
,Providing two forms of identification
Providing SSN, ITIN, or ATIN
Which of the following statements are false in regards to the issuance of an
Individual Taxpayer
Identification Number (ITIN)?
(A) An ITIN does not authorize work in the U.S.
(B) AN ITIN does not provide eligibility for Social Security benefits
(C) An ITIN does not indicate ineligibility for a Social Security Number
(D) An ITIN does not qualify a dependent for Earned Income tax credit
purposes Accurate Answer - (C) An ITIN does not indicate ineligibility
for a Social Security Number
An Individual Taxpayer Identification Number (ITIN) is used to identify and
process individuals who are not able to obtain or have a Social Security
Number but are still responsible for the filing of a federal tax return. An ITIN
does not provide the following benefits:
Authorize work in the U.S.
Provide eligibility for Social Security benefits
Qualify a dependent for Earned Income Tax Credit Purposes
A couple has a registered domestic partnership with a qualifying child. Both
members of the
couple attempt to claim the child as a dependent. The child lives with Parent
"A" for a longer
period of time during the taxable year than parent "B". Also, Parent "A "has a
higher AGI than
Parent "B". What statement is true regarding the correct filing?
(A) Both parents may claim the child as dependent
(B) Parent "A" may claim the child as dependent
(C) Parent "B" may claim the child as dependent
(D) Neither parent may claim the child as dependent Accurate Answer
- (B) Parent "A" may claim the child as dependent
Registered domestic partnerships are not able to file joint taxes as they are
not married under state law. The dependency of the child may be claimed but
only by one of the members of the domestic partnership. If both attempt to
,claim the dependent, the IRS will only allow the parent with whom the child
had the most time of residence to claim the dependence. If the time were split
evenly, the parent with the higher adjusted gross income would be able to
claim the dependency.
Of the scenarios listed below, which one would require a filing status of
single?
(A) A couple divorced in early December of the tax year
(B) A couple married in November
(C) A same-sex couple married but living in a jurisdiction that does not
recognize the marriage
(D) A deceased individual who was married at the time of death
Accurate Answer - (A) A couple divorced in early December of the tax year
The filing status of the individual is determined by their status on the last day
of the tax year. The length of time associated with a specific arrangement is
inconsequential. Therefore, a couple who was married for almost the entirety
of the year but then is divorced on the final day will have to file as single.
What is not a means of removal of green card status?
(A) Voluntary announcement in writing
(B) Failure to meet the substantial presence test requirements
(C) Administrative termination by the USCIS
(D) Judicial termination by a federal court Accurate Answer - (B)
Failure to meet the substantial presence test requirements
An individual's green card status may be removed by the following means:
Judicial removal by a federal court
Renouncement by the individual
Administrative termination by the USCIS
The substantial presence test is a separate evaluation of residency for tax
purposes
Which of the following may not be eligible to be claimed as a dependent?
(A) Foreign exchange student
, (B) Foreign adopted child
(C) Resident of Canada
(D) U.S. resident alien Accurate Answer - (A) Foreign exchange student
The citizen or resident dependency test details the types of individuals who
can and cannot be a qualifying dependent. A dependent person must be a U.S.
citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
They may also be an adopted non-U.S. citizen, U.S. resident alien, or U.S.
national as long as the child lives with the taxpayer as a member of the
household all year and if all other dependency tests are met. Foreign exchange
students despite the length of stay are not considered eligible.
Of the scenarios listed below, which does not meet the age requirements for
qualification as a dependent?
(A) 17-year-old single mother
(B) 30-year-old with a permanent disability
(C) 28-year-old full-time student
(D) 9-year-old adoption Accurate Answer - (C) 28-year-old full-time
student
The age requirement for dependency is as follows:
Under the age of 19 at the end of the tax year and younger than the taxpayer
or
A full-time student under the age of 24 at the end of the year and younger
than the
taxpayer, or
Any age if permanently disabled at any time during the year
Which of the following tests is used as a basis of qualification for the Child Tax
Credit and not for the Earned Income Tax Credit?
(A) Age
(B) Support
(C) Residency
(D) Relationship Accurate Answer - (B) Support
The Child Tax Credit and the Earned Income Tax Credit have similar
qualifications for the dependency portion. The CTC includes:
Age Relationship Support Dependent Citizenship Residence
