Federal Individual Tax Preparation and Preparer Due Diligence Practice Test
Gana confianza para Federal Individual Tax Preparation and Preparer Due Diligence. Practica los conceptos, comprende las respuestas y refuerza tus conocimientos pregunta a pregunta.
Probar una preguntaDescripción y detalles del examen
Certificación de Especialista en Preparación de Impuestos NTPI Descripción: Certificación de especialista en preparación de impuestos que abarca la ley federal de impuestos sobre la renta, la preparación de declaraciones de impuestos, la representación de clientes y los procedimientos de examen del IRS.
Preguntas de Muestra
Elige una respuesta y consulta la explicación para ver cómo funciona la práctica.
Devon has $13,000 of children's unearned income from a custodial brokerage account. The child is 16 and has no earned income. The client has both employee wages and a small side business reported on third-party forms. What special tax should be considered?
Casey is self-employed and reports $620 net profit for 2024; wage income is below the standard deduction and no federal tax was withheld. After a midyear change, the client says another preparer handled the return last year but cannot explain several carryovers. What filing requirement is triggered?
Finley, a cash-basis consultant, received a check dated December 30, 2025 for completed work but deposited it January 4. They also received a January electronic payment for December work. The client brought a prior-year return, a brokerage statement, and a handwritten mileage log. Which income item belongs on the {year} return?
Emery asks for an extension on April 12, 2025. They expect to owe tax for 2024 but cannot finish Schedule C records by April 15. The client asks for the fastest refund but also wants the return to survive an IRS notice. What should the preparer explain?
Ari's return includes a position supported by one aggressive blog post and no authority. The preparer knows the software will not flag it. After a midyear change, the client brought a prior-year return, a brokerage statement, and a handwritten mileage log. What should the preparer do?