Enrolled Agent Exam Part 1 - Individual Taxation (Practice Questions)

ENROLLED AGENT EXAM PART 1 -
INDIVIDUAL TAXATION (PRACTICE
QUESTIONS) WITH VERIFIED ANSWERS




The rIRS rhas rcreated ra rsystem rof rIP rPINs ras ra rstep rtoward rcombating:
A.Taxpayer rabuse rof rthe rEarned rIncome rTax rCredit.
B.Practitioner rfraud.
C.Unenrolled rpreparer rfraud.
D.Identity rtheft. r- rcorrect ranswers-D.Identity rtheft.

, Jamila ris ra rnonresident ralien rthat rowns ra rrental rproperty rin rthe rUS rthat rshe
rinherited rfrom rher rbrother, rwho rwas ra rgreen-card rholder. rJamila rmust rfile ra
rU.S. rtax rreturn, rbut rshe ris rnot religible rfor ra rSocial rSecurity rNumber. rWhat rmust
rshe rdo?
A.She rmust rfill rout ra rW-7 rapplication rform rfor ran rEIN, rand rsubmit rit rto rthe rIRS
ralong rwith ra rcompleted rtax rreturn.
B.She rmust rfill rout ra rW-7 rform rfor ran rATIN, rand rsubmit rit rto rthe rIRS ralong
rwith ra rcompleted rtax rreturn.
C.She rmust rfill rout ra rW-9 rapplication rform rfor ran rITIN, rand rsubmit rit rto rthe rIRS
ralong rwith ra rcompleted rtax rreturn.
D.She rmust rfill rout ra rW-7 rapplication rform rfor ran rITIN, rand rsubmit rit rto rthe rIRS
ralong rwith ra rcompleted rtax rreturn. r- rcorrect ranswers-D.She rmust rfill rout ra rW-7
rapplication rform rfor ran rITIN, rand rsubmit rit rto rthe rIRS ralong rwith ra rcompleted
rtax rreturn.

What rbiographical rinformation, rat ra rminimum, ris rrequired ron reach rindividual
rtaxpayer's rfederal rincome rtax rreturn?
A.Taxpayer rname, rtaxpayer ridentification rnumber, rand rmailing raddress.
B.Taxpayer rname rand rtaxpayer ridentification rnumber.
C.Taxpayer rname, rtaxpayer ridentification rnumber, rphysical raddress, rphone
rnumber, rand remail raddress.
D.Taxpayer rname, rtaxpayer ridentification rnumber, rphysical raddress, rand rphone
rnumber r- rcorrect ranswers-A.Taxpayer rname, rtaxpayer ridentification rnumber, rand
rmailing raddress.

What ris rIRS rForm rW-7 rused rfor?
A.It ris rused rto rreport remployee rwithholding.
B.It ris rused rto rapply rfor ran rITIN.
C.It ris rused rto rreport rcontractor rpayments.
D.It ris rused rto rreport rbackup rwithholding. r- rcorrect ranswers-B.It ris rused rto rapply
rfor ran rITIN.

Generally, revery rtaxpayer rwho rfiles ra rtax rreturn rmust ruse ran ridentifying rnumber.
rWhich rof rthe rfollowing ris rNOT ra rtaxpayer ridentification rnumber rfor rIRS
rpurposes?
A.Adoption rtaxpayer ridentification rnumber r(ATIN).
B.Individual rtax ridentification rnumber r(ITIN).
C.Preparer rtax ridentification rnumber r(PTIN).
D.Social rSecurity rnumber r(SSN). r- rcorrect ranswers-C.Preparer rtax ridentification
rnumber r(PTIN).

All rof rthe rfollowing rstatements rregarding rthe rAdoption rTaxpayer rIdentification
rNumber r(ATIN) rare rcorrect rexcept:
A.An rATIN rcan rbe rused rto rclaim rany rtax rcredit rthat ris ravailable rto rsomeone
rwith ran rSSN.