Enrolled Agent Exam
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1. A taxpayer discovers an (D) April 15, 2023
error on a previous return
that would result in an The statute of limitations on a refund being issued based on a
additional refund. The re- change to a previous return is the later of three years from the due
turn for the year in ques- date of the original return or two years from the date the tax was
tion was filed on March 2, paid. In this case, it would be three years after the original due date
2020 with the due date be- of April 15, 2020 which is April 15, 2023.
ing 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
2. What is not a minimum (A) Providing a social security card
requirement of provided
biographical information
There is a minimum amount of information that must be provided to
for the filing of a tax
file a return. This includes:
return?
Legal name
(A) Providing a social secu- Date of birth
rity card Marital status
(B) Providing two forms of Residency
identification Citizenship
(C) Date of birth Identification of any dependents
(D) Citizenship status Providing two forms of identification
Providing SSN, ITIN, or ATIN
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3. Which of the following (C) An ITIN does not indicate ineligibility for a Social Security Num-
statements are false in re- ber
gards to the issuance of
an Individual Taxpayer An Individual Taxpayer Identification Number (ITIN) is used to identi-
Identification Number fy and process individuals who are not able to obtain or have a Social
(ITIN)? Security Number but are still responsible for the filing of a federal
tax return. An ITIN does not provide the following benefits:
(A) An ITIN does not au- Authorize work in the U.S.
thorize work in the U.S. Provide eligibility for Social Security benefits
(B) AN ITIN does not pro- Qualify a dependent for Earned Income Tax Credit Purposes
vide eligibility for Social
Security benefits
(C) An ITIN does not indi-
cate ineligibility for a So-
cial Security Number
(D) An ITIN does not quali-
fy a dependent for Earned
Income tax credit purpos-
es
4. A couple has a regis- (B) Parent "A" may claim the child as dependent
tered domestic partner-
ship with a qualifying Registered domestic partnerships are not able to file joint taxes as
child. Both members of they are not married under state law. The dependency of the child
the may be claimed but only by one of the members of the domestic
couple attempt to claim partnership. If both attempt to claim the dependent, the IRS will only
the child as a dependent. allow the parent with whom the child had the most time of residence
The child lives with Parent to claim the dependence. If the time were split evenly, the parent
"A" for a longer with the higher adjusted gross income would be able to claim the
period of time during the dependency.
taxable year than parent
"B". Also, Parent "A "has a
, Enrolled Agent Exam
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higher AGI than
Parent "B". What state-
ment is true regarding the
correct filing?
(A) Both parents may
claim the child as depen-
dent
(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 depen-
dent
5. Of the scenarios listed be- (A) A couple divorced in early December of the tax year
low, which one would re-
quire a filing status of sin- The filing status of the individual is determined by their status on
gle? the last day of the tax year. The length of time associated with a
specific arrangement is inconsequential. Therefore, a couple who
(A) A couple divorced in was married for almost the entirety of the year but then is divorced
early December of the tax on the final day will have to file as single.
year
(B) A couple married in
November
(C) A same-sex couple
married but living in a ju-
risdiction that does not
recognize the marriage
(D) A deceased individual
, Enrolled Agent Exam
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who was married at the
time of death
6. What is not a means of re- (B) Failure to meet the substantial presence test requirements
moval of green card sta-
tus? An individual's green card status may be removed by the following
means:
(A) Voluntary announce-
ment in writing Judicial removal by a federal court
(B) Failure to meet the Renouncement by the individual
substantial presence test Administrative termination by the USCIS
requirements
The substantial presence test is a separate evaluation of residency
(C) Administrative termi-
for tax purposes
nation by the USCIS
(D) Judicial termination by
a federal court
7. Which of the following (A) Foreign exchange student
may not be eligible to be
claimed as a dependent? The citizen or resident dependency test details the types of individ-
(A) Foreign exchange stu- uals who can and cannot be a qualifying dependent. A dependent
dent person must be a U.S. citizen, U.S. resident alien, U.S. national, or a
(B) Foreign adopted child resident of Canada or Mexico. They may also be an adopted non-U.S.
(C) Resident of Canada citizen, U.S. resident alien, or U.S. national as long as the child lives
(D) U.S. resident alien 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.
8. Of the scenarios listed be- (C) 28-year-old full-time student
low, which does not meet
the age requirements for The age requirement for dependency is as follows:
qualification as a depen- Under the age of 19 at the end of the tax year and younger than the
dent? taxpayer or
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1. A taxpayer discovers an (D) April 15, 2023
error on a previous return
that would result in an The statute of limitations on a refund being issued based on a
additional refund. The re- change to a previous return is the later of three years from the due
turn for the year in ques- date of the original return or two years from the date the tax was
tion was filed on March 2, paid. In this case, it would be three years after the original due date
2020 with the due date be- of April 15, 2020 which is April 15, 2023.
ing 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
2. What is not a minimum (A) Providing a social security card
requirement of provided
biographical information
There is a minimum amount of information that must be provided to
for the filing of a tax
file a return. This includes:
return?
Legal name
(A) Providing a social secu- Date of birth
rity card Marital status
(B) Providing two forms of Residency
identification Citizenship
(C) Date of birth Identification of any dependents
(D) Citizenship status Providing two forms of identification
Providing SSN, ITIN, or ATIN
, Enrolled Agent Exam
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3. Which of the following (C) An ITIN does not indicate ineligibility for a Social Security Num-
statements are false in re- ber
gards to the issuance of
an Individual Taxpayer An Individual Taxpayer Identification Number (ITIN) is used to identi-
Identification Number fy and process individuals who are not able to obtain or have a Social
(ITIN)? Security Number but are still responsible for the filing of a federal
tax return. An ITIN does not provide the following benefits:
(A) An ITIN does not au- Authorize work in the U.S.
thorize work in the U.S. Provide eligibility for Social Security benefits
(B) AN ITIN does not pro- Qualify a dependent for Earned Income Tax Credit Purposes
vide eligibility for Social
Security benefits
(C) An ITIN does not indi-
cate ineligibility for a So-
cial Security Number
(D) An ITIN does not quali-
fy a dependent for Earned
Income tax credit purpos-
es
4. A couple has a regis- (B) Parent "A" may claim the child as dependent
tered domestic partner-
ship with a qualifying Registered domestic partnerships are not able to file joint taxes as
child. Both members of they are not married under state law. The dependency of the child
the may be claimed but only by one of the members of the domestic
couple attempt to claim partnership. If both attempt to claim the dependent, the IRS will only
the child as a dependent. allow the parent with whom the child had the most time of residence
The child lives with Parent to claim the dependence. If the time were split evenly, the parent
"A" for a longer with the higher adjusted gross income would be able to claim the
period of time during the dependency.
taxable year than parent
"B". Also, Parent "A "has a
, Enrolled Agent Exam
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higher AGI than
Parent "B". What state-
ment is true regarding the
correct filing?
(A) Both parents may
claim the child as depen-
dent
(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 depen-
dent
5. Of the scenarios listed be- (A) A couple divorced in early December of the tax year
low, which one would re-
quire a filing status of sin- The filing status of the individual is determined by their status on
gle? the last day of the tax year. The length of time associated with a
specific arrangement is inconsequential. Therefore, a couple who
(A) A couple divorced in was married for almost the entirety of the year but then is divorced
early December of the tax on the final day will have to file as single.
year
(B) A couple married in
November
(C) A same-sex couple
married but living in a ju-
risdiction that does not
recognize the marriage
(D) A deceased individual
, Enrolled Agent Exam
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who was married at the
time of death
6. What is not a means of re- (B) Failure to meet the substantial presence test requirements
moval of green card sta-
tus? An individual's green card status may be removed by the following
means:
(A) Voluntary announce-
ment in writing Judicial removal by a federal court
(B) Failure to meet the Renouncement by the individual
substantial presence test Administrative termination by the USCIS
requirements
The substantial presence test is a separate evaluation of residency
(C) Administrative termi-
for tax purposes
nation by the USCIS
(D) Judicial termination by
a federal court
7. Which of the following (A) Foreign exchange student
may not be eligible to be
claimed as a dependent? The citizen or resident dependency test details the types of individ-
(A) Foreign exchange stu- uals who can and cannot be a qualifying dependent. A dependent
dent person must be a U.S. citizen, U.S. resident alien, U.S. national, or a
(B) Foreign adopted child resident of Canada or Mexico. They may also be an adopted non-U.S.
(C) Resident of Canada citizen, U.S. resident alien, or U.S. national as long as the child lives
(D) U.S. resident alien 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.
8. Of the scenarios listed be- (C) 28-year-old full-time student
low, which does not meet
the age requirements for The age requirement for dependency is as follows:
qualification as a depen- Under the age of 19 at the end of the tax year and younger than the
dent? taxpayer or
