Enrolled Agent Exam Part 1 - Individual Taxation (Practice
Questions) || All Answers are Valid.
The IRS has created a system of IP PINs as a step toward combating:
A.Taxpayer abuse of the Earned Income Tax Credit.
B.Practitioner fraud.
C.Unenrolled preparer fraud.
D.Identity theft. correct answers D.Identity theft.
Jamila is a nonresident alien that owns a rental property in the US that she inherited from her
brother, who was a green-card holder. Jamila must file a U.S. tax return, but she is not eligible
for a Social Security Number. What must she do?
A.She must fill out a W-7 application form for an EIN, and submit it to the IRS along with a
completed tax return.
B.She must fill out a W-7 form for an ATIN, and submit it to the IRS along with a completed tax
return.
C.She must fill out a W-9 application form for an ITIN, and submit it to the IRS along with a
completed tax return.
D.She must fill out a W-7 application form for an ITIN, and submit it to the IRS along with a
completed tax return. correct answers D.She must fill out a W-7 application form for an ITIN,
and submit it to the IRS along with a completed tax return.
What biographical information, at a minimum, is required on each individual taxpayer's federal
income tax return?
A.Taxpayer name, taxpayer identification number, and mailing address.
B.Taxpayer name and taxpayer identification number.
C.Taxpayer name, taxpayer identification number, physical address, phone number, and email
address.
D.Taxpayer name, taxpayer identification number, physical address, and phone number correct
answers A.Taxpayer name, taxpayer identification number, and mailing address.
, What is IRS Form W-7 used for?
A.It is used to report employee withholding.
B.It is used to apply for an ITIN.
C.It is used to report contractor payments.
D.It is used to report backup withholding. correct answers B.It is used to apply for an ITIN.
Generally, every taxpayer who files a tax return must use an identifying number. Which of the
following is NOT a taxpayer identification number for IRS purposes?
A.Adoption taxpayer identification number (ATIN).
B.Individual tax identification number (ITIN).
C.Preparer tax identification number (PTIN).
D.Social Security number (SSN). correct answers C.Preparer tax identification number (PTIN).
All of the following statements regarding the Adoption Taxpayer Identification Number (ATIN)
are correct except:
A.An ATIN can be used to claim any tax credit that is available to someone with an SSN.
B.An ATIN can be used for a domestic adoption or a foreign adoption if the child has a
permanent resident alien card or certificate of citizenship.
C.An ATIN can be requested by a taxpayer who is unable to secure a Social Security number for
a child until his adoption is final.
D.An ATIN can be obtained even if an adoption has not been finalized. correct answers A.An
ATIN can be used to claim any tax credit that is available to someone with an SSN.
An ATIN cannot be used to claim the Earned Income Tax Credit, or the Child Tax Credit.
To prepare an accurate tax return, a tax preparer needs all of the following information about a
client except:
A.Prior-year AGI
Questions) || All Answers are Valid.
The IRS has created a system of IP PINs as a step toward combating:
A.Taxpayer abuse of the Earned Income Tax Credit.
B.Practitioner fraud.
C.Unenrolled preparer fraud.
D.Identity theft. correct answers D.Identity theft.
Jamila is a nonresident alien that owns a rental property in the US that she inherited from her
brother, who was a green-card holder. Jamila must file a U.S. tax return, but she is not eligible
for a Social Security Number. What must she do?
A.She must fill out a W-7 application form for an EIN, and submit it to the IRS along with a
completed tax return.
B.She must fill out a W-7 form for an ATIN, and submit it to the IRS along with a completed tax
return.
C.She must fill out a W-9 application form for an ITIN, and submit it to the IRS along with a
completed tax return.
D.She must fill out a W-7 application form for an ITIN, and submit it to the IRS along with a
completed tax return. correct answers D.She must fill out a W-7 application form for an ITIN,
and submit it to the IRS along with a completed tax return.
What biographical information, at a minimum, is required on each individual taxpayer's federal
income tax return?
A.Taxpayer name, taxpayer identification number, and mailing address.
B.Taxpayer name and taxpayer identification number.
C.Taxpayer name, taxpayer identification number, physical address, phone number, and email
address.
D.Taxpayer name, taxpayer identification number, physical address, and phone number correct
answers A.Taxpayer name, taxpayer identification number, and mailing address.
, What is IRS Form W-7 used for?
A.It is used to report employee withholding.
B.It is used to apply for an ITIN.
C.It is used to report contractor payments.
D.It is used to report backup withholding. correct answers B.It is used to apply for an ITIN.
Generally, every taxpayer who files a tax return must use an identifying number. Which of the
following is NOT a taxpayer identification number for IRS purposes?
A.Adoption taxpayer identification number (ATIN).
B.Individual tax identification number (ITIN).
C.Preparer tax identification number (PTIN).
D.Social Security number (SSN). correct answers C.Preparer tax identification number (PTIN).
All of the following statements regarding the Adoption Taxpayer Identification Number (ATIN)
are correct except:
A.An ATIN can be used to claim any tax credit that is available to someone with an SSN.
B.An ATIN can be used for a domestic adoption or a foreign adoption if the child has a
permanent resident alien card or certificate of citizenship.
C.An ATIN can be requested by a taxpayer who is unable to secure a Social Security number for
a child until his adoption is final.
D.An ATIN can be obtained even if an adoption has not been finalized. correct answers A.An
ATIN can be used to claim any tax credit that is available to someone with an SSN.
An ATIN cannot be used to claim the Earned Income Tax Credit, or the Child Tax Credit.
To prepare an accurate tax return, a tax preparer needs all of the following information about a
client except:
A.Prior-year AGI
