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Enrolled Agent - Part 1 Section 1 Exam Questions and Answers
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Enrolled Agent - Part 1 Section 1 ExamQuestions and Answers
1A g#100054
Which gone gof gthe gfollowing gcriteria gis gused gto gdetermine ga gtaxpayer's g"tax ghome,"
gif gthe gtaxpayer gdoes gnot ghave ga gregular gor gmain gplace gof gbusiness gor gwork?
The gtaxpayer gperforms gpart gof ghis gbusiness gin gthe garea gsurrounding ghis gmain
ghome gand guses gthat ghome gfor glodging gwhile gdoing gbusiness gin gthe garea.
The gtaxpayer ghas gliving gexpenses gat ghis gmain ghome gthat gare gduplicated gbecause
ghis gbusiness grequires ghim gto gbe gaway gfrom gthat ghome.
The gtaxpayer ghas gnot gabandoned gthe garea gin gwhich gboth ghis gtraditional gplace gof
glodging gand ghis gmain ghome gare glocated; gmembers gof ghis gfamily glive gat ghis gmain
ghome; gor ghe goften guses gthat ghome gfor glodging.
All gof gthe ganswer gchoices gare gcorrect. g- gCorrect gAnswers g-All gof gthe ganswer
gchoices gare gcorrect.
There gare gthree gfactors gthat gare gstipulated gin gPublication g463, gpage g3 gand g4,
gthat gare gused gto gdetermine gthe gperson's gtax ghome gif gthe gtaxpayer gdoes gnot
ghave ga gregular gor gmain gplace gof gbusiness gor gwork:
The gtaxpayer gperforms gpart gof ghis gor gher gbusiness gin gthe garea gof ghis gor gher
gmain ghome gand guses gthat ghome gfor glodging gwhile gdoing gbusiness gin gthe garea.
The gtaxpayer ghas gliving gexpenses gat ghis gor gher gmain ghome gthat gthe gtaxpayer
gduplicates gbecause gthe gtaxpayer's gbusiness grequires gthe gtaxpayer gto gbe gaway
gfrom gthat ghome.
The gtaxpayer ghas gnot gabandoned gthe garea gin gwhich gboth gthe gtaxpayer's ghistorical
gplace gof glodging gand gclaimed gmain ghome gare glocated; gthe gtaxpayer ghas ga
gmember gor gmembers gof ghis gor gher gfamily gliving gat gthe gmain ghome; gor gthe
gtaxpayer goften guses gthat ghome gfor glodging.
In gthis gproblem, gall gthree gresponses gcorrespond gto gthe gabove glisted gfactors.
Publication g463Pages g3-4
1A g#100616
What gaction gcan ga gtax gpreparer gtake gwhen gthe gtaxpayer ghas gbeen gaudited gfor
gthe gsame gitems gin geither gof gthe g2 gpreceding gyears, ghad gno gchange gproposed gon
ghis gor gher gtax gliability, gand greceives gnotice gthat ghis gor gher greturn ghas gbeen
gselected gfor gexamination?
, The gtax gpreparer gcan gdisregard gthe gnotice gunder gthe grepeat gexamination grule.
The gtax gpreparer gmust gsubmit gto gthe gexamination.
The gtax gpreparer gmay gcontact gthe gInternal gRevenue gService gand grequest gthat gthe
gexamination gbe gdiscontinued gunder gthe grepeat gexamination grule.
The gtax gpreparer gmust gsubmit gto gthe gexamination gbecause gthe grepeat
gexamination grule gpertains gto gthe g3 gpreceding gyears. g- gCorrect gAnswers g-The gtax
gpreparer gmay gcontact gthe gInternal gRevenue gService gand grequest gthat gthe
gexamination gbe gdiscontinued gunder gthe grepeat gexamination grule.
Publication g556, gpage g4, gprovides ginsight ginto gthe gissue gof grepeat gexaminations.
gIn gparticular, gthe gIRS gtries gto gavoid grepeat gexaminations gof gthe gsame gitems, gbut
gsometimes gthis ghappens. gIf ga gtaxpayer's gtax greturn gwas gexamined gfor gthe gsame
gitems gin geither gof gthe g2 gprevious gyears gand gno gchange gwas gproposed gto gthe
gtaxpayer's gtax gliability, gthe gtaxpayer gshould gcontact gthe gIRS gas gsoon gas gpossible
gto gsee gif gthe gexamination gshould gbe gdiscontinued.
Publication g556Page g4
1A g#100859
Which gof gthe gfollowing gsituations gwill gdisqualify ga gsingle gindividual gfrom gclaiming
gthe gpremium gtax gcredit?
Marriage gto gan gindividual genrolled gin ga gqualified ghealth gplan
Increase gin ghousehold gincome gto g390% gof gthe gfederal gpoverty gline
Inheritance gof g$1,100,000 greceived gduring gthe gtax gyear
Becoming geligible gas ga gdependent gon gtheir gparent's gjoint gtax greturn g- gCorrect
gAnswers g-Becoming geligible gas ga gdependent gon gtheir gparent's gjoint gtax greturn
Publication g974, gpage g4, gstates gthat ga gtaxpayer gcan gtake gthe gPTC gfor g2023 gif
gthe gtaxpayer gfor gat gleast g1 gmonth gof gthe gyear, gmeets gall gof gthe gfollowing:
An gindividual gin gthe gtaxpayer's gtax gfamily gwas genrolled gin ga gqualified ghealth gplan
goffered gthrough gthe gMarketplace gon gthe gfirst gday gof gthe gmonth; gand
That gindividual gwas gnot geligible gfor gminimum geligible gcoverage g(MEC) gfor gthe
gmonth, gother gthan gindividual gmarket gcoverage; gand
The gportion gof gthe genrollment gpremiums gfor gthe gmonth gfor gwhich gthe gtaxpayer gis
gresponsible gwas gpaid gby gthe gdue gdate gof gtheir gtax greturn g(not gincluding
gextensions).
In gaddition,
The gapplicable gtaxpayer's ghousehold gincome gis gat gleast g100% gbut gno gmore gthan
g400% gof gthe gpoverty gline gfor gtheir gfamily; gand
No gone gcan gclaim gthe gtaxpayer gas ga gdependent gon ga gtax greturn gfor g2023; gand
If gmarried gby gthe gend gof gthe gyear, gthey gmust ggenerally gfile ga gjoint gtax greturn.
Since gcash ginheritances gare gnot gcounted, gthe gcorrect gresponse gfor gthis gquestion
gis gthat gthe gindividual gcannot gbecome geligible gas ga gdependent gon gtheir gparent's
gtax greturn.
Publication g974Page g4
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