1|Page
Enrolled Agent - Exam 1 Practice
Questions and Answers 100% Pass
Qualifying Child Test - ✔✔1. Relationship Test
2. Age Test
3. Residence Test
4. Support Test
W-2G - ✔✔Certain Gambling Winnings
Form 1099-B - - ✔✔Proceeds from Broker and Barter Exchange Transactions
Form 1099-C - - ✔✔Cancellation of Debt
Form 1099-DIV - - ✔✔Dividends and Distributions
Form 1099-G - - ✔✔Certain Government Payments
Form 1099-INT - ✔✔Interest Income
Form 1099-MISC - - ✔✔Miscellaneous Income
Rents, Prize awards, Crop Insurance, Fishing boat
Katelyn Whitman© 2025, All Rights Reserved.
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Form 1099-NEC - - ✔✔Nonemployee Compensation
Form 1099-OID - - ✔✔Original Issue Discount
Form 1099-PATR - - ✔✔Taxable Distributions Received From Cooperatives
Form 1099-Q - - ✔✔Payments From Qualified Education Programs (Under Sections 529
and 530)
Form 1099-R - - ✔✔Distributions From Pensions, Annuities, Retirement or Profit-
Sharing Plans, IRAs, Insurance Contracts, etc.
Form 1099-S - - ✔✔Proceeds From Real Estate Transactions
Form 1099-SA - - ✔✔Distributions From an HSA, Archer MSA, or Medicare Advantage
MSA
Schedule K-1 (Form 1065) - - ✔✔Partner's Share of Income, Deductions, Credits, etc.
Schedule K-1 (Form 1120-S) - - ✔✔Shareholder's Share of Income, Deductions, Credits,
etc.
Nondeductible expenses include: - ✔✔Rent and insurance premiums paid for the
taxpayer's own dwelling;
Life insurance premiums paid by the insured;
Katelyn Whitman© 2025, All Rights Reserved.
,3|Page
Upkeep of a personal automobile;
Personal interest; and
Payments for food, clothing, or domestic help.
AMT - ✔✔alternative minimum tax
Report of Foreign Bank and Financial Accounts - ✔✔Generally, any U.S. citizen,
resident, or person doing business in the United States who has an ownership interest
in, or signatory authority or other authority over, a financial account (or several
accounts) in a foreign country with an aggregate value in excess of $10,000 at any time
during the calendar year must file a Form FinCEN Report 114, Report of Foreign Bank
and Financial Accounts (commonly referred to as an FBAR)
Due Date for Filing for Taxes - ✔✔An automatic extension of 6 months is provided for
an individual who files Form 4868 or uses a credit card to make the required tax
payment on or before the initial due date.
A U.S. citizen or resident who is on military or naval duty outside the U.S. (or Puerto
Rico) on April 15 is given an automatic 2-month extension without the necessity of
Katelyn Whitman© 2025, All Rights Reserved.
, 4|Page
filing Form 4868. Filing of Form 4868 during the 2 months will allow another 4-month
extension.
The due date for a decedent's final return is the date on which the return would have
been due if death had not occurred.
A Form 1040-NR nonresident alien's tax return (when not subject to wage withholding)
must be filed by the 15th day of the 6th month after the close of the tax year (unless
extended). A nonresident alien must file his or her tax return on the 15th day of the 4th
month after the close of the tax year (unless extended) if his or her wages are subject to
withholding.
Employers are required to keep records on employment taxes until at least _____ years
after the due date of the return or payment of the tax. - ✔✔4 years
In determining if a taxpayer qualifies for head of household filing status, the married
taxpayer is considered unmarried if all the following requirements are met: - ✔✔The
taxpayer filed a separate return.
The taxpayer paid more than half the cost of keeping up the home for the tax year.
Katelyn Whitman© 2025, All Rights Reserved.
Enrolled Agent - Exam 1 Practice
Questions and Answers 100% Pass
Qualifying Child Test - ✔✔1. Relationship Test
2. Age Test
3. Residence Test
4. Support Test
W-2G - ✔✔Certain Gambling Winnings
Form 1099-B - - ✔✔Proceeds from Broker and Barter Exchange Transactions
Form 1099-C - - ✔✔Cancellation of Debt
Form 1099-DIV - - ✔✔Dividends and Distributions
Form 1099-G - - ✔✔Certain Government Payments
Form 1099-INT - ✔✔Interest Income
Form 1099-MISC - - ✔✔Miscellaneous Income
Rents, Prize awards, Crop Insurance, Fishing boat
Katelyn Whitman© 2025, All Rights Reserved.
,2|Page
Form 1099-NEC - - ✔✔Nonemployee Compensation
Form 1099-OID - - ✔✔Original Issue Discount
Form 1099-PATR - - ✔✔Taxable Distributions Received From Cooperatives
Form 1099-Q - - ✔✔Payments From Qualified Education Programs (Under Sections 529
and 530)
Form 1099-R - - ✔✔Distributions From Pensions, Annuities, Retirement or Profit-
Sharing Plans, IRAs, Insurance Contracts, etc.
Form 1099-S - - ✔✔Proceeds From Real Estate Transactions
Form 1099-SA - - ✔✔Distributions From an HSA, Archer MSA, or Medicare Advantage
MSA
Schedule K-1 (Form 1065) - - ✔✔Partner's Share of Income, Deductions, Credits, etc.
Schedule K-1 (Form 1120-S) - - ✔✔Shareholder's Share of Income, Deductions, Credits,
etc.
Nondeductible expenses include: - ✔✔Rent and insurance premiums paid for the
taxpayer's own dwelling;
Life insurance premiums paid by the insured;
Katelyn Whitman© 2025, All Rights Reserved.
,3|Page
Upkeep of a personal automobile;
Personal interest; and
Payments for food, clothing, or domestic help.
AMT - ✔✔alternative minimum tax
Report of Foreign Bank and Financial Accounts - ✔✔Generally, any U.S. citizen,
resident, or person doing business in the United States who has an ownership interest
in, or signatory authority or other authority over, a financial account (or several
accounts) in a foreign country with an aggregate value in excess of $10,000 at any time
during the calendar year must file a Form FinCEN Report 114, Report of Foreign Bank
and Financial Accounts (commonly referred to as an FBAR)
Due Date for Filing for Taxes - ✔✔An automatic extension of 6 months is provided for
an individual who files Form 4868 or uses a credit card to make the required tax
payment on or before the initial due date.
A U.S. citizen or resident who is on military or naval duty outside the U.S. (or Puerto
Rico) on April 15 is given an automatic 2-month extension without the necessity of
Katelyn Whitman© 2025, All Rights Reserved.
, 4|Page
filing Form 4868. Filing of Form 4868 during the 2 months will allow another 4-month
extension.
The due date for a decedent's final return is the date on which the return would have
been due if death had not occurred.
A Form 1040-NR nonresident alien's tax return (when not subject to wage withholding)
must be filed by the 15th day of the 6th month after the close of the tax year (unless
extended). A nonresident alien must file his or her tax return on the 15th day of the 4th
month after the close of the tax year (unless extended) if his or her wages are subject to
withholding.
Employers are required to keep records on employment taxes until at least _____ years
after the due date of the return or payment of the tax. - ✔✔4 years
In determining if a taxpayer qualifies for head of household filing status, the married
taxpayer is considered unmarried if all the following requirements are met: - ✔✔The
taxpayer filed a separate return.
The taxpayer paid more than half the cost of keeping up the home for the tax year.
Katelyn Whitman© 2025, All Rights Reserved.
