Enrolled Agent Exam: Trivia Quiz!

20 Questions | Total Attempts: 2764

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Enrolled Agent Exam: Trivia Quiz!

Are you preparing for the enrolled agent exam? An enrolled agent is someone who represents taxpayers before the Internal Revenue Service by passing a three-part comprehensive IRS test involving individual and business tax returns or through experience as a former IRS employee. Enrolled agent level is the highest credential of the IRS. It is challenging to become an enrolled agent, but it is worth a shot. This fantastic quiz can help you pass the exam.


Questions and Answers
  • 1. 
    Generally, every taxpayer that files a tax return must use an identifying number. Which of the following is NOT a Taxpayer Identification Number for IRS purposes?
    • A. 

      Social Security Number (SSN)

    • B. 

      Adoption Taxpayer Identification Number (ATIN)

    • C. 

      Individual Tax Identification Number (ITIN)

    • D. 

      Preparer Tax Identification Number (PTIN)

  • 2. 
    Which IRS form is used to request an ATIN for an adopted child where the adoption is not yet final?
    • A. 

      IRS Form W-7A

    • B. 

      IRS Form W-2

    • C. 

      IRS Form SSA

    • D. 

      IRS Form 1099

  • 3. 
    A person who is not required to file a tax return should still file a return for any of the following reasons except to _____.
    • A. 

      Report self-employment net earnings of $400 or more

    • B. 

      Claim a refund of withheld taxes

    • C. 

      Claim the Earned Income Credit

    • D. 

      Claim the additional child tax credit

  • 4. 
    Helen and Edward were married in 2010. They have no dependents. Edward wants to file jointly, but Helen does not want o file jointly with her husband. Helen is 65 and had a gross income of $2,000 for the tax year. Edward is 72. His gross income was $28,000 for the year. Which of the following statements is true?
    • A. 

      Edward is required to file a tax return, and he must file MFS. Helen is not required to file a return.

    • B. 

      Edward may still file jointly with Helen and sign on her behalf.

    • C. 

      Edward and Helen are both required to file tax returns, and they must both file MFS.

    • D. 

      Edward and Helen may both file SINGLE.

  • 5. 
    Janet and Harry are married and usually file jointly. During the tax year, Janet turned 67 and Harry turned 66. Janet's gross income was $19,400, and Harry's gross income from self-employment was $420. Based on this information, which of the following statements is true?
    • A. 

      Janet and Harry are not required to file because their combined gross income was less than $19,800.

    • B. 

      Janet and Harry are required to file a tax return because their combined gross income exceeds $18,700.

    • C. 

      Janet and Harry are required to file a tax return because Harry's income from self-employment exceeds $400.

    • D. 

      Only Harry is required to file a tax return.

  • 6. 
    A taxpayer who claims a dependent can use any form EXCEPT _____.
    • A. 

      Form 1040

    • B. 

      Form 1040A

    • C. 

      Form 1040EZ

    • D. 

      Form 1040A or 1040EZ

  • 7. 
    Horace and Dorothy, who are married and file jointly, are 68 and 62, respectively. Their gross combined income for the year was $19,980. Although they receive some assistance from friends and relatives, they cannot be claimed as dependents by anyone. Are Horace and Dorothy required to file a tax return?
    • A. 

      Yes, they are required to file a tax return.

    • B. 

      No, they are not required to file a tax return.

    • C. 

      They are required to file a tax return only if either spouse chooses to file MFS.

    • D. 

      None of the above.

  • 8. 
    Cynthia is divorced and will file as Head of Household. She has two children she will claim as dependents. She works as a secretary and earned $35,000 in wages for the tax year. She plans to itemize her deductions. Which tax form should Cynthia use?
    • A. 

      Form 1040

    • B. 

      Form 1040A

    • C. 

      Form 1040EZ

    • D. 

      Form 1040NR

  • 9. 
    Trinity is a single, 22-year-old, full-time college student and is claimed as a dependent on her mother's tax return. Last year Trinity earned $6,800 in wages from her part-time job as an administrative assistant. Is she required to file a tax return?
    • A. 

      No, Trinity is not required to file a tax return.

    • B. 

      Yes, Trinity is required to file a tax return.

    • C. 

      Trinity is only required to file a tax return if she is a full-time student.

    • D. 

      None of the above.

  • 10. 
    Clark and Christy are filing jointly. They have no dependents. Their combined income was $31,000, which included $35 in taxable interest and two months of unemployment income for Christy. The remainder of the income was from wages. They want to take the standard deduction. Which is the simplest form that Clark and Christy can use for their tax return?
    • A. 

      Form 1040

    • B. 

      Form 1040A

    • C. 

      Form 1040EZ

    • D. 

      Form 1040NR

  • 11. 
    Which taxpayer is required to have an Individual Taxpayer Identification Number (ITIN)?
    • A. 

      All nonresident aliens

    • B. 

      All nonresident and resident aliens

    • C. 

      Anyone who doesn't have a Social Security Number

    • D. 

      All nonresident and resident aliens who must file a return or who are claimed on someone else's return and are not eligible for a valid SSN

  • 12. 
    Steven and Rochelle had a child on December 2, 2010. The child only lived for an hour and died before midnight. What is the true statement regarding the child?
    • A. 

      Steven and Rochelle may NOT claim the child as a dependent on their tax return for 2010, because the child did not live with them for the entire tax year.

    • B. 

      Steven and Rochelle may NOT claim the child as a dependent on their tax return for 2010, unless they get a Social Security Number for the child.

    • C. 

      Steven and Rochelle MAY claim the child as a dependent on their tax return for 2010, even if they are unable to get a Social Security Number.

    • D. 

      Steven and Rochelle may not claim the child as a dependent on their tax return for 2010, but they may claim the child for tax year 2011.

  • 13. 
    Larry and Zelda are married but will not file jointly. Larry is 42 and Zelda is 36. Larry's gross income from wages was $30,150, and Zelda's was $5,000. Which of the following is true?
    • A. 

      Only Larry is required to file.

    • B. 

      Only Zelda is required to file.

    • C. 

      Both Larry and Zelda are required to file.

    • D. 

      Neither Larry nor Zelda are required to file.

  • 14. 
    Ray is married, but he and his wife are filing separately. Their combined income was $105,000. Ray's income was $64,000, half of which was self-employment income. Ray is claiming only one exemption for himself, and he wants to itemize his deductions. Which is the simplest form that Ray can use for his tax return?
    • A. 

      Form 1040

    • B. 

      Form 1040A

    • C. 

      Form 1040EZ

    • D. 

      Form 1040A or 1040EZ

  • 15. 
    Generally, how long should taxpayers keep the supporting documents for their tax returns?
    • A. 

      Five years from the due date.

    • B. 

      Three years from the due date.

    • C. 

      Two years from the due date.

    • D. 

      One year from the due date.

  • 16. 
    Stella, 65, is single and has a dependent son, William, 18, who lives with her. William is still in high school. Stella provides all  of William's support. She had $12,900 in gross income from wages in 2010. Is she required to file a return?
    • A. 

      Yes

    • B. 

      No

    • C. 

      Depends on her net income

    • D. 

      None of the above

  • 17. 
    Alfred lives in Cincinnati where he has a seasonal job for eight months each year and earns $25,000. He works the other four months in Miami, also at a seasonal job, and earns $9,000. Where is Alfred's tax home?
    • A. 

      Miami.

    • B. 

      Cincinnati.

    • C. 

      Alfred is a transient for tax purposes.

    • D. 

      Alfred has no tax home.

  • 18. 
    Brad is working on a temporary work assignment in another city. He's not sure how long the assignment will last. He travels overnight every week. So far, the work assignment has lasted 11 months in 2010, and Brad has incurred $800 in travel expenses and $300 in meal expenses. What is his deductible expense for this activity in 2010?
    • A. 

      $0

    • B. 

      $800

    • C. 

      $950

    • D. 

      $1,100

  • 19. 
    Felicity is a self-employed bookkeeper and has a home office. Felicity's principal place of business is in her home, although she does not meet clients in her home. Instead, she goes out to her clients' offices and performs their bookkeeping on-site. Which of the following statements is true?
    • A. 

      Felicity can deduct the cost of round-trip transportation between her home office and her clients' place of business.

    • B. 

      Felicity can NOT deduct the cost of round-trip transportation between her home office and her clients' or customers' place of business.

    • C. 

      Felicity does not have a qualified home office, because she does not meet clients in her home.

    • D. 

      None of the above.

  • 20. 
    Megan, an engineer, maintains a residence for herself in Phoenix, Arizona where her employer has a permanent satellite office. In 2010, Megan's employer enrolls her in an eleven-month executive training program at their corporate offices in Santa Clara, California. Megan will attend classroom training in Santa Clara and temporary work assignments throughout the United States, but she does expect to return to work in Phoenix after she completes her training. Every Monday she takes a commuter flight to Santa Clara. She maintains a small, one-bedroom apartment in Santa Clara and incurs all the ordinary and necessary expenses in the upkeep of a home. Her grandparents live in a separate residence in Phoenix, so she returns to Arizona on weekends to spend time with them and also attend to her personal affairs from her Phoenix residence. Where can Megan consider her "tax home" to be for the year 2010?
    • A. 

      Santa Clara, California

    • B. 

      Phoenix, Arizona

    • C. 

      Neither, because Megan is a transient for tax purposes

    • D. 

      Both, because Megan spends time in both places

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