EA Part 1: Individuals Question And
Correct Answers
When preparing a current-year tax return, which of the following benefits are derived
from the use of the previous year's return?
I. Prevents gross mathematical errors
II. Identifies significant changes
III. Increases efficiency
A) I and II only
B) I and III only
C) II and III only
D) I, II, and III. - Answer -✔✔D
Which taxpayer information is necessary to have before preparing a tax return?
A) Immigration status
B) Age of an individual
C) Marital status
D) All of the information is needed - Answer -✔✔D
John and Linda Smith are a childless married couple with no other dependents who
lived apart for all of the current year. On December 31 of the current year, they were
legally separated under a decree of separate maintenance. Based on the facts, which of
the following is the only filing-status choice available to them for the current year?
A) MFJ
B) MFS
C) HOH
D) Single - Answer -✔✔D
Which of the following is NOT a requirement that must be met in determining whether a
taxpayer is considered unmarried for HOH filing status purposes?
A) An individual must file a separate return
B) An individual must pay more than one-half the cost of keeping up a home for the tax
year.
C) An individual's home must be, for the entire year, the main home of his or her child,
stepchild, or qualified foster child whom (s)he or the noncustodial parent can properly
claim as the dependent.
,D) An individuals spouse must not have lived in their home for the last 6 months of the
tax year. - Answer -✔✔C
Joe is 37. His wife died during the tax year, and he has not remarried. His deceased
wife had no income. He has two minor children living with him. Joe paid all of the costs
for keeping up his home for the tax year, and he has paid for all of the support of his
wife and these children. The filing status with the lowest tax rate for which Joe qualifies
is.
A) Qualifying widower with dependent child
B) MFS
C) HOH
D) MFJ - Answer -✔✔D
For 2019, Jane is unmarried and paid more than half the cost of keeping up her home.
All of the following dependents would qualify Jane to file as HOH except:
A) Jane's grandson, who lived with her but was absent from her home for 9 months in
2019 while attending boarding school.
B) Jane's father, whom she can claim as a dependent and whose main home for 2019
was a home for the elderly for which Jane paid more than one-half the cost.
C) Jane's married son, who could properly be claimed as a dependent on his fathers
return only.
D) Jane's sister, whom Jane can claim as a dependent and who lived with Jane until
she died in May 2019. - Answer -✔✔C
Ms. N, who is married, wants to file as HOH for the current year. Which of the following
will prevent her from filing as HOH?
A) Her spouse lived in her home for the final 6 months of the current year.
B) She and her husband did not commingle funds for support purposes.
C) She paid more than half the cost of keeping up her home for the tax year.
D) Her home was, for more than 6 months of the year, the principle home of her son,
whom she can claim as a dependent. - Answer -✔✔A
Which of the following is NOT a requirement you must meet to claim HOH filing status?
A) Your spouse did not live in your home during the last 6 months of the tax year.
B) You paid more than half of the cost of keeping up your home for the entire year.
,C) Your home was the main home of your foster child for the entire year.
D) You are unmarried or considered unmarried on the last day of the year. - Answer -
✔✔C
Which dependent relative does NOT have to live in the same household as the taxpayer
claiming head of household status?
A) Daughter
B) Mother
C) Uncle
D) Sister or brother - Answer -✔✔B
Mr. Todd, who is 43, has lived apart from his wife since May 2019. For 2019, his two
children, whom he can claim as dependents, lived with him the entire year, and he paid
the entire cost of maintaining the household. Assuming that Mr. Todd cannot qualify to
file a joint return for 2019, he must, nevertheless, file a return if his gross income is at
least:
A) $5
B) $24,400
C) $12,200
D) $18,350 - Answer -✔✔D
Ms. Maple, a single woman age 65, retired in 2019. Prior to her retirement, she received
a $6,000 bonus plus a $4,850 in wages. After her retirement, she received $9,000 in
Social Security benefits. Which of the following is true?
A) Ms. Maple does not have to file a 2019 income tax return
B) Ms. Maple has to file a 2019 income tax returns
C) Ms. Maple has to file a 2019 income tax return but may exclude the $6,000
D) Ms. Maple has to file a 2019 income tax return but may exclude the $9,000 in Social
Security benefits from income. - Answer -✔✔A
John Smith, whose father died June 15, 2019, is the executor of his fathers estate. John
is required to file a final income tax return for his father. When is the return due if he
does not file for an extension?
A) October 15, 2019
B) March 15, 2020
C) April 15, 2020
D) June 15, 2020 - Answer -✔✔C
, Which of the following is true regarding the filing of Form 4868, "Application for
Automatic Extension of Time to File U.S. Individual Income Tax Return?
A) Filing Form 4868 provides an automatic 2-month extension of time to file and pay
income tax.
B) Any U.S. citizen who is out of the country on April 15, 2020, is allowed an automatic
6-month extension of time to file his or her 2019 return and pay any federal income tax
due.
C) Interest is charged on tax not paid by the due date of the return even if an extension
is obtained.
D) Electronic filing cannot be used to get an extension of time to file. - Answer -✔✔C
Which of the following statements is true regarding the filing of a Form 4868,
"Application for Automatic Extension of Time to File U.S. Individual Income Tax Return"
, for your 2019 return?
A) Interest is not assessed on any income tax due if a Form 4868 is filed.
B) Form 4868 provides the taxpayer with an automatic additional 8-month extension to
file.
C) Even though you file Form 4868, you will owe interest and may be charged a late
payment penalty on the amount you owe if you do not pay the tax due by the regular
due date.
D) A U.S. citizen who is out of the country on April 15 will be allowed an additional 12
months to file as long as "Out of the Country" is written across the top of Form 4868. -
Answer -✔✔C
All of the following concerning extension of time to file are correct EXCEPT:
A) An automatic 6-month extension can be requested by filing Form 4868
B) If the required payment is made by credit card by the regular due date for the return,
the return can be filed any time before the 6-month extension period ends
C) Requesting an automatic 6-month extension before the regular due date for the
return postpones the requirement to make payments of any tax due
D) A U.S. citizen or resident who is on military or naval duty outside the U.S. on April 15
is given an automatic 2-month extension without the necessity of filing Form 4868 -
Answer -✔✔C
Correct Answers
When preparing a current-year tax return, which of the following benefits are derived
from the use of the previous year's return?
I. Prevents gross mathematical errors
II. Identifies significant changes
III. Increases efficiency
A) I and II only
B) I and III only
C) II and III only
D) I, II, and III. - Answer -✔✔D
Which taxpayer information is necessary to have before preparing a tax return?
A) Immigration status
B) Age of an individual
C) Marital status
D) All of the information is needed - Answer -✔✔D
John and Linda Smith are a childless married couple with no other dependents who
lived apart for all of the current year. On December 31 of the current year, they were
legally separated under a decree of separate maintenance. Based on the facts, which of
the following is the only filing-status choice available to them for the current year?
A) MFJ
B) MFS
C) HOH
D) Single - Answer -✔✔D
Which of the following is NOT a requirement that must be met in determining whether a
taxpayer is considered unmarried for HOH filing status purposes?
A) An individual must file a separate return
B) An individual must pay more than one-half the cost of keeping up a home for the tax
year.
C) An individual's home must be, for the entire year, the main home of his or her child,
stepchild, or qualified foster child whom (s)he or the noncustodial parent can properly
claim as the dependent.
,D) An individuals spouse must not have lived in their home for the last 6 months of the
tax year. - Answer -✔✔C
Joe is 37. His wife died during the tax year, and he has not remarried. His deceased
wife had no income. He has two minor children living with him. Joe paid all of the costs
for keeping up his home for the tax year, and he has paid for all of the support of his
wife and these children. The filing status with the lowest tax rate for which Joe qualifies
is.
A) Qualifying widower with dependent child
B) MFS
C) HOH
D) MFJ - Answer -✔✔D
For 2019, Jane is unmarried and paid more than half the cost of keeping up her home.
All of the following dependents would qualify Jane to file as HOH except:
A) Jane's grandson, who lived with her but was absent from her home for 9 months in
2019 while attending boarding school.
B) Jane's father, whom she can claim as a dependent and whose main home for 2019
was a home for the elderly for which Jane paid more than one-half the cost.
C) Jane's married son, who could properly be claimed as a dependent on his fathers
return only.
D) Jane's sister, whom Jane can claim as a dependent and who lived with Jane until
she died in May 2019. - Answer -✔✔C
Ms. N, who is married, wants to file as HOH for the current year. Which of the following
will prevent her from filing as HOH?
A) Her spouse lived in her home for the final 6 months of the current year.
B) She and her husband did not commingle funds for support purposes.
C) She paid more than half the cost of keeping up her home for the tax year.
D) Her home was, for more than 6 months of the year, the principle home of her son,
whom she can claim as a dependent. - Answer -✔✔A
Which of the following is NOT a requirement you must meet to claim HOH filing status?
A) Your spouse did not live in your home during the last 6 months of the tax year.
B) You paid more than half of the cost of keeping up your home for the entire year.
,C) Your home was the main home of your foster child for the entire year.
D) You are unmarried or considered unmarried on the last day of the year. - Answer -
✔✔C
Which dependent relative does NOT have to live in the same household as the taxpayer
claiming head of household status?
A) Daughter
B) Mother
C) Uncle
D) Sister or brother - Answer -✔✔B
Mr. Todd, who is 43, has lived apart from his wife since May 2019. For 2019, his two
children, whom he can claim as dependents, lived with him the entire year, and he paid
the entire cost of maintaining the household. Assuming that Mr. Todd cannot qualify to
file a joint return for 2019, he must, nevertheless, file a return if his gross income is at
least:
A) $5
B) $24,400
C) $12,200
D) $18,350 - Answer -✔✔D
Ms. Maple, a single woman age 65, retired in 2019. Prior to her retirement, she received
a $6,000 bonus plus a $4,850 in wages. After her retirement, she received $9,000 in
Social Security benefits. Which of the following is true?
A) Ms. Maple does not have to file a 2019 income tax return
B) Ms. Maple has to file a 2019 income tax returns
C) Ms. Maple has to file a 2019 income tax return but may exclude the $6,000
D) Ms. Maple has to file a 2019 income tax return but may exclude the $9,000 in Social
Security benefits from income. - Answer -✔✔A
John Smith, whose father died June 15, 2019, is the executor of his fathers estate. John
is required to file a final income tax return for his father. When is the return due if he
does not file for an extension?
A) October 15, 2019
B) March 15, 2020
C) April 15, 2020
D) June 15, 2020 - Answer -✔✔C
, Which of the following is true regarding the filing of Form 4868, "Application for
Automatic Extension of Time to File U.S. Individual Income Tax Return?
A) Filing Form 4868 provides an automatic 2-month extension of time to file and pay
income tax.
B) Any U.S. citizen who is out of the country on April 15, 2020, is allowed an automatic
6-month extension of time to file his or her 2019 return and pay any federal income tax
due.
C) Interest is charged on tax not paid by the due date of the return even if an extension
is obtained.
D) Electronic filing cannot be used to get an extension of time to file. - Answer -✔✔C
Which of the following statements is true regarding the filing of a Form 4868,
"Application for Automatic Extension of Time to File U.S. Individual Income Tax Return"
, for your 2019 return?
A) Interest is not assessed on any income tax due if a Form 4868 is filed.
B) Form 4868 provides the taxpayer with an automatic additional 8-month extension to
file.
C) Even though you file Form 4868, you will owe interest and may be charged a late
payment penalty on the amount you owe if you do not pay the tax due by the regular
due date.
D) A U.S. citizen who is out of the country on April 15 will be allowed an additional 12
months to file as long as "Out of the Country" is written across the top of Form 4868. -
Answer -✔✔C
All of the following concerning extension of time to file are correct EXCEPT:
A) An automatic 6-month extension can be requested by filing Form 4868
B) If the required payment is made by credit card by the regular due date for the return,
the return can be filed any time before the 6-month extension period ends
C) Requesting an automatic 6-month extension before the regular due date for the
return postpones the requirement to make payments of any tax due
D) A U.S. citizen or resident who is on military or naval duty outside the U.S. on April 15
is given an automatic 2-month extension without the necessity of filing Form 4868 -
Answer -✔✔C
