Enrolled Agent Exam Individual
1040 - ANS-All tax returns that do not belong on 1040NR
1040 A - ANS-Taxable income less than $100,000, no self-employment, no schedule A, only
certain adjustments and credits
1040 EZ - ANS-Taxable income less than $100,000, income from wages, salaries, tips,
unemployment, Alaska permanent fund dividend, taxable scholarships, taxable interest.
Single or Married filing jointly, under age 65, not blind, no dependents, interest income of less
than $1,500, no adjustments or credits other than EITC.
1040NR - ANS-Used by non-resident aliens to report US income.
Adoption credit maximum - ANS-$13,400
American Opportunity credit maximum - ANS-$2,500
ATIN - ANS-adoption taxpayer identification number - used to claim child as dependent if placed
in home for legal adoption, domestic adoption or legal foreign adoption with permanent resident
alien card or certificate of citizenship, can't obtain child's SSN despite reasonable attempts, not
eligible for SSN for reasons such as adoption not finalized. This dependent not eligible for EITC.
Child tax credit - ANS-$1,000
Coverdell education savings account maximum - ANS-$2,000
Credit for child and dependent care expenses - ANS-$3,000 one child, $6,000 two or more
EITC maximum no children - ANS-$503
EITC maximum one child - ANS-$3,359
EITC maximum three children - ANS-$6,242
EITC maximum two children - ANS-$5,548
EITC phase out no children - ANS-$14,820 ($20,330 MFJ)
EITC phase out one child - ANS-$39,131 ($44,651 MFJ)
EITC phase out three children - ANS-$47,747 ($53,267 MFJ)
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