NTPI Tax Preparer Specialist Certification Practice Test
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
Prueba algunas preguntas para ver cómo es el examen completo.
37 de 130 respuestas incluyen una referencia verificable.
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?
Indigo asks the firm owner to pressure a junior preparer to sign a return the junior believes is unsupported. The client has both employee wages and a small side business reported on third-party forms. What responsibility issue arises?
Gray requests their source documents back after the preparer withdraws from the engagement due to suspected fraud. The preparer wants to hold all records until paid. The intake sheet conflicts with one information return and the client is leaving for travel tomorrow. What is required?
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?