ENROLLED AGENT PART 1 TEST PAPER 2026
FULL SOLUTION PACKAGE
◉ W-7. Answer: Application for IRS Individual Taxpayer
Identification Number
Can NOT be done electronically, must be submitted on paper
◉ ATIN. Answer: Adoption Taxpayer Identification Number-
Expires 2 years after issued
Extension can be requested using IRS Form 15100
Can NOT be used to obtain EIC, CTC, or AOTC
◉ Special Rules for Deceased Child Answer: If a child is born and
dies within the same tax year and is not granted an SSN, the taxpayer
may still claim that child as a dependent.
Tax filer will need to file a paper return with a copy of the birth
certificate and enter the word "died" in the space of the child's SSN
◉ Recordkeeping Requirements Answer: Taxpayers must retain
copies of the past 3 years' returns typically.
,If taxpayer omits more than 25% gross income that should've been
reported, taxpayer must retain records for prior 6 years.
Electronic records are ok as long as taxpayer can reproduce the
records in a legible format, i.e, W-2, 1099, bank statements, proof of
expenses, home purchase and sale, investments and business
records.
◉ Form 1040 Answer: Primary form used by U.S. taxpayers to file
their annual income tax returns. Includes 3 numbered schedules:
Schedule 1: Additional Income & Adjustments to Income-taxable
alimony, unemployment, gambling, student loan interest deduction,
self employed health insurance deduction, deduction for education
expenses
Schedule 2: Additional taxes owed-alternative minimum tax, self-
employment tax, household employment taxes
Schedule 3: Additional credits & payments-non-refundable credits,
other payments & refundable credits
◉ Form 1040 SR Answer: Seniors 65 and older-same as 1040 but
easier to read and bigger font
,◉ Form 1040 NR Answer: Nonresident aliens, uses schedules 1,2, &
3 just like 1040
◉ Form 1040 X Answer: Amended U.S. Individual Income Tax Return
◉ Parallel tax Answer: Alternative minimum tax-taxpayers must pay
either the regular tax or the AMT, whichever is greater
◉ Injured Spouse Allocation Answer: On a joint return one spouse
has existing debt. Form 8379 used to allocate so the other spouse
can get the refund. To be considered an injured spouse, the taxpayer
must meet the following criteria:
Have filed a joint return
Have paid federal income tax or claimed a refundable tax credit
All or part of the taxpayer's refund was, or is expected to be, applied
to the other spouse's past financial obligations, and
Not be responsible for the debt
◉ Refund Statute Expiration Date (RSED) Answer: The last day a
taxpayer can request a refund. The amended return must be filed
within 3 years of the due date or 2 year from the date the tax was
paid-whichever is later- in order to preserve the right to those
amounts. If the RSED passes without a tax return or refund claim
, being filed, the taxpayer generally forfeits the right to receive the
refund, unless an exception applies.
**If the taxpayer files an extension and files their original return
prior to the October 15 extension deadline, the 3 year period begins
on the date that the taxpayer originally filed their return.
◉ Relief from Joint Tax Liability Answer: A taxpayer can file a claim
for spousal relief under three different grounds:
1) Innocent Spouse Relief
2) Separation of Liability Relief
3) Equitable Relief
◉ Request for Innocent Spouse Relief Answer: Form 8857-used to
request all three types of relief
◉ Innocent Spouse Relief Answer: When married filing jointly,
spouses are considered 1 taxpayer, and are jointly and severally
liable for any taxes owed.
In certain cases, where one spouse misfiles taxes without the other
spouse having "actual knowledge or reason to know" about the
misfiling, the IRS will grant innocent spouse relief to the unknowing
spouse, releasing them from liability for paying back tax, interest,
and penalties.
FULL SOLUTION PACKAGE
◉ W-7. Answer: Application for IRS Individual Taxpayer
Identification Number
Can NOT be done electronically, must be submitted on paper
◉ ATIN. Answer: Adoption Taxpayer Identification Number-
Expires 2 years after issued
Extension can be requested using IRS Form 15100
Can NOT be used to obtain EIC, CTC, or AOTC
◉ Special Rules for Deceased Child Answer: If a child is born and
dies within the same tax year and is not granted an SSN, the taxpayer
may still claim that child as a dependent.
Tax filer will need to file a paper return with a copy of the birth
certificate and enter the word "died" in the space of the child's SSN
◉ Recordkeeping Requirements Answer: Taxpayers must retain
copies of the past 3 years' returns typically.
,If taxpayer omits more than 25% gross income that should've been
reported, taxpayer must retain records for prior 6 years.
Electronic records are ok as long as taxpayer can reproduce the
records in a legible format, i.e, W-2, 1099, bank statements, proof of
expenses, home purchase and sale, investments and business
records.
◉ Form 1040 Answer: Primary form used by U.S. taxpayers to file
their annual income tax returns. Includes 3 numbered schedules:
Schedule 1: Additional Income & Adjustments to Income-taxable
alimony, unemployment, gambling, student loan interest deduction,
self employed health insurance deduction, deduction for education
expenses
Schedule 2: Additional taxes owed-alternative minimum tax, self-
employment tax, household employment taxes
Schedule 3: Additional credits & payments-non-refundable credits,
other payments & refundable credits
◉ Form 1040 SR Answer: Seniors 65 and older-same as 1040 but
easier to read and bigger font
,◉ Form 1040 NR Answer: Nonresident aliens, uses schedules 1,2, &
3 just like 1040
◉ Form 1040 X Answer: Amended U.S. Individual Income Tax Return
◉ Parallel tax Answer: Alternative minimum tax-taxpayers must pay
either the regular tax or the AMT, whichever is greater
◉ Injured Spouse Allocation Answer: On a joint return one spouse
has existing debt. Form 8379 used to allocate so the other spouse
can get the refund. To be considered an injured spouse, the taxpayer
must meet the following criteria:
Have filed a joint return
Have paid federal income tax or claimed a refundable tax credit
All or part of the taxpayer's refund was, or is expected to be, applied
to the other spouse's past financial obligations, and
Not be responsible for the debt
◉ Refund Statute Expiration Date (RSED) Answer: The last day a
taxpayer can request a refund. The amended return must be filed
within 3 years of the due date or 2 year from the date the tax was
paid-whichever is later- in order to preserve the right to those
amounts. If the RSED passes without a tax return or refund claim
, being filed, the taxpayer generally forfeits the right to receive the
refund, unless an exception applies.
**If the taxpayer files an extension and files their original return
prior to the October 15 extension deadline, the 3 year period begins
on the date that the taxpayer originally filed their return.
◉ Relief from Joint Tax Liability Answer: A taxpayer can file a claim
for spousal relief under three different grounds:
1) Innocent Spouse Relief
2) Separation of Liability Relief
3) Equitable Relief
◉ Request for Innocent Spouse Relief Answer: Form 8857-used to
request all three types of relief
◉ Innocent Spouse Relief Answer: When married filing jointly,
spouses are considered 1 taxpayer, and are jointly and severally
liable for any taxes owed.
In certain cases, where one spouse misfiles taxes without the other
spouse having "actual knowledge or reason to know" about the
misfiling, the IRS will grant innocent spouse relief to the unknowing
spouse, releasing them from liability for paying back tax, interest,
and penalties.
