• Advanced Tax Preparer Qualification Assessment

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    Screening Test


    Please select the correct answer or answers.

    1.  All of the following income types are reported on Form 1099-MISC EXCEPT

    2.  In 2017, Lisa was married and had two dependent children. Her husband died in April, and she did not remarry before the end of 2017. Which filing status should Lisa use for her tax return in 2017?


    3.  In which of the following situations is no return required to be filed for 2017?

    4.  Mr. and Mrs. Black received the following income for 2017. How much income should be reported on their 2017 joint return?

    I. W-2 income for Mrs. Black for wages of $30,000. W-2 for Mrs. Black for $2,000, the value of fringe benefits not included in the above W-2. Mrs. Black did not pay for the fringe benefits.
    II. Benefits of $5,000 paid to Mr. Black from a health and accident plan for which the premiums were paid by his employer but included in his income.


    5. Randi, a flight attendant, received wages of $30,000 in the current year. The airline provided transportation on a standby basis, at no charge, from her home in Detroit to the airline’s hub in Chicago. The fair market value of the commuting flights was $5,000. Also in the current year, Randi received reimbursements under an accountable plan of $10,000 for overnight travel, but only spent $6,000. The excess was returned. Randi became disabled in November of the current year and received workers’ compensation of $4,000. What amount must Randi include in gross income on her current-year tax return?


    6. During the current year, Mr. French received state unemployment benefits of $2,500 and $700 of supplemental unemployment benefits from a company-financed fund. The union paid Mr. French an additional $2,000 as strike benefits. What amount must Mr. French include in income for the current year?


    7.  Mark is being permanently transferred from his office in Virginia to another office in Washington, D.C. His office in Virginia is 10 miles from his home. For Mark to meet the distance test to qualify for moving expense deductions, how many miles must the office in Washington, D.C., be from his current home?


    8.  Susan met all the requirements to deduct moving expenses when she moved from Arizona to Nevada this year. Which of the following are deductible as moving expenses?


    9. All of the following are requirements for a payment to be alimony (under instruments executed after 1984), EXCEPT 


    10. A payment by a taxpayer to a former spouse pursuant to an agreement executed during the year may qualify as alimony even though


    11. Which of the following is NOT a qualified education expense for purposes of the student loan interest deduction?


    12.  During 2017, the Pack family incurred the following medical expenses: 

    •  Doctor fees                             $2,400 
    •  Prescription medicine                 900
    •  Health club dues
      (advised by doctor for
       general health purposes)          4,000 
    • Medical insurance premiums    3,200 

    The Packs’ AGI for 2017 was $45,000. They received insurance reimbursements of $1,000 for their 2017 expenses. What is the amount the Packs would be able to deduct as an itemized deduction on their tax return after any limitation?


    13. Which of the following taxes is NOT deductible?


    14. Which of the following organizations qualify for deductible contributions (not dues)?


    15. To meet your employer’s reimbursement or allowance arrangement accountable plan, which of the following are the requirements of his accountable plan?


    16.  All of the following qualify as work-related expenses for computing the Child and Dependent Care Credit EXCEPT


    17. Which of the following conditions would NOT prevent an individual from qualifying for the Earned Income Credit for the year 2017?


    18. Charles’s parents are divorced. He lives with each parent 6 months out of the year. Last year, his father had an adjusted gross income of $80,000, and his mother had an adjusted gross income of $70,000. Which parent has the right to claim Charles as a dependent?


    19.  A single taxpayer, age 54 with no children, has income of $35,350. If the taxpayer has no insurance all year, what is the individual shared responsibility payment in 2017?


    20. Which statement pertaining to estimated tax payments is NOT correct?