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ENROLLED AGENT EXAM QUESTIONS AND ANSWERS
GRADED A+ 100% GUARANTEED SUCCESS.
1. 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: (D) April 15, 2023
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,mailto:https://www.stuvia.com/en-us/user/techgrades
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.
2. 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: (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
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,mailto:https://www.stuvia.com/en-us/user/techgrades
3. 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.
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,mailto:https://www.stuvia.com/en-us/user/techgrades
(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 purpos-
es: (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
4. 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?
mailto:https://www.stuvia.com/en-us/user/techgrades
ENROLLED AGENT EXAM QUESTIONS AND ANSWERS
GRADED A+ 100% GUARANTEED SUCCESS.
1. 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: (D) April 15, 2023
mailto:https://www.stuvia.com/en-us/user/techgrades
,mailto:https://www.stuvia.com/en-us/user/techgrades
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.
2. 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: (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
mailto:https://www.stuvia.com/en-us/user/techgrades
,mailto:https://www.stuvia.com/en-us/user/techgrades
3. 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.
mailto:https://www.stuvia.com/en-us/user/techgrades
,mailto:https://www.stuvia.com/en-us/user/techgrades
(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 purpos-
es: (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
4. 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?
mailto:https://www.stuvia.com/en-us/user/techgrades
