TAX Certification Questions
If a taxpayer with an individual taxpayer identification number (ITIN) receives a Form W-2 with
an erroneous Social Security number (SSN), is it acceptable to e-file the return as long as yo
...
TAX Certification Questions
If a taxpayer with an individual taxpayer identification number (ITIN) receives a Form W-2 with
an erroneous Social Security number (SSN), is it acceptable to e-file the return as long as you
enter the correct ITIN on the return and the mismatched SSN exactly as shown on the Form W-2
issued? - ✔✔True
Correct! Taxpayers who file tax returns using their ITINs often have Forms W-2 showing
erroneous SSNs, and it's acceptable to e-file the return if you enter the correct ITIN on the return
and the mismatched SSN exactly as shown on the Form W-2 issued.
If the taxpayer with a valid Social Security number (SSN) receives a Form W-2 with an incorrect
SSN, can you prepare the return using that W-2? - ✔✔True
Correct! You can use the original W-2 to prepare the return, but the taxpayer needs to request a
corrected Form W-2 from the employer before submitting the tax return.
Are the only acceptable means of verifying taxpayers's identity a valid U.S. drivers license,
passport, or military ID? - ✔✔False
Correct! Other acceptable means are a current state ID, visa, national ID, employer ID, school ID
or other proof of taxpayer identification.
A taxpayer cannot use a valid ITIN if it was not used on a federal tax return at least once in the
last three years. - ✔✔True
Correct. ITINs that have not been used on a federal tax return at least once in the last three
consecutive years will no longer be valid for use on a tax return unless renewed by the taxpayer.
If a taxpayer cannot obtain a valid Social Security number and has not yet applied for an
taxpayer identification number, can you use the taxpayer's driver's license or passport instead? -
✔✔False
Correct! Taxpayers must have a valid Social Security number or taxpayer identification number
before you can assist them.
To determine if a taxpayer must file a tax return, do you need to know their income for the year,
filing status, and place of birth? - ✔✔False
Correct! You need to know their approximate income, likely filing status, and age.
Taxpayers age 65 or older must use Form 1040-SR instead of Form 1040 to file their return. -
✔✔False
A driver's license can be used to verify a taxpayer's Social Security number and correct name
spelling. - ✔✔False
Individuals who are not required to file a tax return should file a return if they can claim the
earned income credit. - ✔✔True
Bob is 27 years old. No one can claim him as a dependent. His gross income was $17,000 during
the tax year. Based only on this information, Bob is required to file a tax return. - ✔✔True
Ronald was widowed before the first day of the tax year and did not remarry during the tax year.
He has no children. For the purpose of determining filing status, Ronald is considered _____. -
✔✔Single
Tom and Judith Ballard want to file under the Married Filing Separately status. If Tom wants to
itemize his casualty losses, then _____ - ✔✔Judith must either itemize her deductions or claim a
zero standard deduction
Jane and Todd are not married. They have one daughter together, Amanda. Jane and Amanda
lived together all year in an apartment. Todd lived alone. Todd earns a lot more than Jane, and
helps her out with living expenses. He paid over half the cost of Jane's rent and utilities. He also
gave Jane extra money for groceries. Todd d
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