Enrolled Agent Exam
A taxpayer discovers an error on a preceding go back that might bring about an additional
refund. The return for the yr in question become filed on March 2, 2020 with the due date being
April 15, 2020. What is the latest appropriate publish-marked date for the refund to be issued
below the statute of limitations?
A) March 2, 2022
(B) March 2, 2023
(C) April 15, 2022
(D) April 15, 2023
(D) April 15, 2023
The statute of obstacles on a reimbursement being issued based on a trade to a preceding go
back is the later of 3 years from the due date of the authentic go back or two years from the
date the tax become paid. In this example, it would be three years after the authentic due date
of April 15, 2020 which is April 15, 2023.
What isn't a minimum requirement of provided biographical information for the submitting of a
tax
go back?
(A) Providing a social protection card
(B) Providing two kinds of identity
(C) Date of start
(D) Citizenship popularity
(A) Providing a social security card
There is a minimum quantity of statistics that must be supplied to document a return. This
includes:
Legal name
Date of beginning
Marital repute
Residency
Citizenship
,Identification of any dependents
Providing forms of identity
Providing SSN, ITIN, or ATIN
Which of the following statements are fake regarding the issuance of an Individual Taxpayer
Identification Number (ITIN)?
(A) An ITIN does no longer authorize work inside the U.S.
(B) AN ITIN does now not provide eligibility for Social Security benefits
(C) An ITIN does no longer imply ineligibility for a Social Security Number
(D) An ITIN does no longer qualify a based for Earned Income tax credit purposes
(C) An ITIN does no longer imply ineligibility for a Social Security Number
An Individual Taxpayer Identification Number (ITIN) is used to discover and technique those
who aren't capable of reap or have a Social Security Number however are still accountable for
the submitting of a federal tax go back. An ITIN does no longer offer the subsequent blessings:
Authorize work within the U.S.
Provide eligibility for Social Security blessings
Qualify a structured for Earned Income Tax Credit Purposes
A couple has a registered home partnership with a qualifying toddler. Both members of the
couple try to claim the child as a dependent. The infant lives with Parent "A" for an extended
period of time in the course of the taxable 12 months than determine "B". Also, Parent "A "has a
better AGI than
Parent "B". What declaration is actual regarding the correct submitting?
(A) Both dad and mom may claim the child as based
(B) Parent "A" may additionally declare the kid as structured
(C) Parent "B" may additionally claim the kid as dependent
(D) Neither parent might also claim the kid as based
(B) Parent “A” may claim the child as based
Registered home partnerships are not capable of record joint taxes as they're no longer married
below country regulation. The dependency of the child may be claimed but best by means of
,one of the members of the home partnership. If each try and claim the dependent, the IRS will
handiest allow the discern with whom the kid had the maximum time of residence to assert the
dependence. If the time have been split flippantly, the figure with the higher adjusted gross
earnings might be able to claim the dependency.
Of the eventualities indexed beneath, which one might require a submitting repute of single?
(A) A couple divorced in early December of the tax yr
(B) A couple married in November
(C) A identical-intercourse couple married however dwelling in a jurisdiction that does not
understand the marriage
(D) A deceased person who become married at the time of death
(A) A couple divorced in early December of the tax 12 months
The submitting fame of the character is determined by using their status on the ultimate day of
the tax 12 months. The length of time associated with a particular association is
inconsequential. Therefore, a pair who changed into married for nearly everything of the 12
months but then is divorced at the final day will have to file as unmarried.
What is not a way of elimination of inexperienced card popularity?
(A) Voluntary declaration in writing
(B) Failure to meet the substantial presence take a look at requirements
(C) Administrative termination by using the USCIS
(D) Judicial termination by means of a federal courtroom
(B) Failure to satisfy the great presence check requirements
An individual’s inexperienced card status may be removed by means of the following approach:
Judicial elimination by way of a federal courtroom
Renouncement by the individual
Administrative termination via the USCIS
The large presence take a look at is a separate evaluation of residency for tax functions
Which of the subsequent might not be eligible to be claimed as a established?
, (A) Foreign exchange pupil
(B) Foreign adopted baby
(C) Resident of Canada
(D) U.S. Resident alien
(A) Foreign trade scholar
The citizen or resident dependency test info the varieties of folks that can and can not be a
qualifying based. A established person have to be a U.S. Citizen, U.S. Resident alien, U.S.
Country wide, or a resident of Canada or Mexico. They will also be an adopted non-U.S. Citizen,
U.S. Resident alien, or U.S. Country wide as long as the child lives with the taxpayer as a
member of the family all yr and if all different dependency tests are met. Foreign trade students
no matter the period of stay are not considered eligible.
Of the eventualities indexed underneath, which does no longer meet the age requirements for
qualification as a established?
(A) 17-yr-vintage unmarried mother
(B) 30-year-vintage with a permanent incapacity
(C) 28-year-old complete-time pupil
(D) nine-year-vintage adoption
(C) 28-yr-old complete-time student
The age requirement for dependency is as follows:
Under the age of 19 on the end of the tax year and younger than the taxpayer or
A complete-time student under the age of 24 on the end of the yr and younger than the
taxpayer, or
Any age if completely disabled at any time during the yr
Which of the following checks is used as a basis of qualification for the Child Tax Credit and no
longer for the Earned Income Tax Credit?
(A) Age
(B) Support
(C) Residency
(D) Relationship
(B) Support
A taxpayer discovers an error on a preceding go back that might bring about an additional
refund. The return for the yr in question become filed on March 2, 2020 with the due date being
April 15, 2020. What is the latest appropriate publish-marked date for the refund to be issued
below the statute of limitations?
A) March 2, 2022
(B) March 2, 2023
(C) April 15, 2022
(D) April 15, 2023
(D) April 15, 2023
The statute of obstacles on a reimbursement being issued based on a trade to a preceding go
back is the later of 3 years from the due date of the authentic go back or two years from the
date the tax become paid. In this example, it would be three years after the authentic due date
of April 15, 2020 which is April 15, 2023.
What isn't a minimum requirement of provided biographical information for the submitting of a
tax
go back?
(A) Providing a social protection card
(B) Providing two kinds of identity
(C) Date of start
(D) Citizenship popularity
(A) Providing a social security card
There is a minimum quantity of statistics that must be supplied to document a return. This
includes:
Legal name
Date of beginning
Marital repute
Residency
Citizenship
,Identification of any dependents
Providing forms of identity
Providing SSN, ITIN, or ATIN
Which of the following statements are fake regarding the issuance of an Individual Taxpayer
Identification Number (ITIN)?
(A) An ITIN does no longer authorize work inside the U.S.
(B) AN ITIN does now not provide eligibility for Social Security benefits
(C) An ITIN does no longer imply ineligibility for a Social Security Number
(D) An ITIN does no longer qualify a based for Earned Income tax credit purposes
(C) An ITIN does no longer imply ineligibility for a Social Security Number
An Individual Taxpayer Identification Number (ITIN) is used to discover and technique those
who aren't capable of reap or have a Social Security Number however are still accountable for
the submitting of a federal tax go back. An ITIN does no longer offer the subsequent blessings:
Authorize work within the U.S.
Provide eligibility for Social Security blessings
Qualify a structured for Earned Income Tax Credit Purposes
A couple has a registered home partnership with a qualifying toddler. Both members of the
couple try to claim the child as a dependent. The infant lives with Parent "A" for an extended
period of time in the course of the taxable 12 months than determine "B". Also, Parent "A "has a
better AGI than
Parent "B". What declaration is actual regarding the correct submitting?
(A) Both dad and mom may claim the child as based
(B) Parent "A" may additionally declare the kid as structured
(C) Parent "B" may additionally claim the kid as dependent
(D) Neither parent might also claim the kid as based
(B) Parent “A” may claim the child as based
Registered home partnerships are not capable of record joint taxes as they're no longer married
below country regulation. The dependency of the child may be claimed but best by means of
,one of the members of the home partnership. If each try and claim the dependent, the IRS will
handiest allow the discern with whom the kid had the maximum time of residence to assert the
dependence. If the time have been split flippantly, the figure with the higher adjusted gross
earnings might be able to claim the dependency.
Of the eventualities indexed beneath, which one might require a submitting repute of single?
(A) A couple divorced in early December of the tax yr
(B) A couple married in November
(C) A identical-intercourse couple married however dwelling in a jurisdiction that does not
understand the marriage
(D) A deceased person who become married at the time of death
(A) A couple divorced in early December of the tax 12 months
The submitting fame of the character is determined by using their status on the ultimate day of
the tax 12 months. The length of time associated with a particular association is
inconsequential. Therefore, a pair who changed into married for nearly everything of the 12
months but then is divorced at the final day will have to file as unmarried.
What is not a way of elimination of inexperienced card popularity?
(A) Voluntary declaration in writing
(B) Failure to meet the substantial presence take a look at requirements
(C) Administrative termination by using the USCIS
(D) Judicial termination by means of a federal courtroom
(B) Failure to satisfy the great presence check requirements
An individual’s inexperienced card status may be removed by means of the following approach:
Judicial elimination by way of a federal courtroom
Renouncement by the individual
Administrative termination via the USCIS
The large presence take a look at is a separate evaluation of residency for tax functions
Which of the subsequent might not be eligible to be claimed as a established?
, (A) Foreign exchange pupil
(B) Foreign adopted baby
(C) Resident of Canada
(D) U.S. Resident alien
(A) Foreign trade scholar
The citizen or resident dependency test info the varieties of folks that can and can not be a
qualifying based. A established person have to be a U.S. Citizen, U.S. Resident alien, U.S.
Country wide, or a resident of Canada or Mexico. They will also be an adopted non-U.S. Citizen,
U.S. Resident alien, or U.S. Country wide as long as the child lives with the taxpayer as a
member of the family all yr and if all different dependency tests are met. Foreign trade students
no matter the period of stay are not considered eligible.
Of the eventualities indexed underneath, which does no longer meet the age requirements for
qualification as a established?
(A) 17-yr-vintage unmarried mother
(B) 30-year-vintage with a permanent incapacity
(C) 28-year-old complete-time pupil
(D) nine-year-vintage adoption
(C) 28-yr-old complete-time student
The age requirement for dependency is as follows:
Under the age of 19 on the end of the tax year and younger than the taxpayer or
A complete-time student under the age of 24 on the end of the yr and younger than the
taxpayer, or
Any age if completely disabled at any time during the yr
Which of the following checks is used as a basis of qualification for the Child Tax Credit and no
longer for the Earned Income Tax Credit?
(A) Age
(B) Support
(C) Residency
(D) Relationship
(B) Support
