TEST 3

Pregunta 1 de 4

Juan and Francis have to file a tax return, and they do not have an SSN. What should they do?

File a Form W-7 with their tax return.

Send the tax return and after that send the Form W-7.

Send Form W-4 only and wait for the ITIN number.

None of the above.

Pregunta 2 de 4

The IRS set out due diligence requirements for the tax preparers. Which of the following the tax preparer must not do?

Claim the earned income credit and file Form 8867.

Keep records of additional questions made to the taxpayer to claim the child tax credit.

Use Form 2910 to calculate the earned income credit.

The tax preparer must file Form 8995.

Pregunta 3 de 4

What a tax preparer must do after taking the 18 hours required by the IRS to get the annual filing season program?

The tax preparer must call the IRS provider number to ask for the Record of Completion.

The tax preparer must send an email to the IRS to ask for the Circular 230 copy.

The tax preparer must login in his PTIN account to sign and consent Circular 230.

The tax preparer must wait for the Record of Completion by mail.

Pregunta 4 de 4

How much is the penalty for a tax preparer who was negotiating a check?

$600

$565

$50

$545

$2,000

Información