Basic Tax Law
When the IRS files a tax return for a non-filing taxpayer.
What is Substitute for Return
April 15, 20**
What is the filing deadline without an extension.
The federal agency that issues Social Security Numbers.
What is Social Security Administrastion
Two states that recognize common-law marriage.
What are Colorado, Iowa, Kansas, Montana, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Texas, Utah, District of Columbia.
Two types of exemptions claimed on an individual tax return.
What personal exemptions and dependent exemptions.
IRC 3402 requires employers to hold tax as the money is earned.
What is Federal Withholding
Cash or Accrual
What is what is accounting methods.
The form used to obtain a SSN
What is an SS-5
FS3
What is Married Filing Separate.
Tests for a Qualifying Child.
What are Relationship, age, residency, support, joint return test.
Given authority to impose tax by the passage of the 16th Amendment, and wrote the Internal Revenue Code.
What is Congress
Form 4868
What is the form for an extension to file.
9XX-70-XXXX
What is an ITIN
Filing Status used by unmarried taxpayers who provide support for a qualifying person(s).
What is Head of Household (FS4)
Form 8332
What is the form of release of claim to exemption for child by custodial parent.
Governs the conduct of Correspondence Examination employees.
What is the Internal Revenue Manual (IRM)
Form 1040X
What is the form to amend the taxpayers original return.
XX-XXXXXXX
What is an EIN
Expenses considered when examining HOH. (Answer at least one)
What is rent, mortgage, real estate taxes, insurance.
Tests for a Qualifying Relative
What are not a qualifying child test, member of household/relationship test, gross income test , support test.
This code grants the IRS the power to assess and collect tax.
What is the Internal Revenue Code.
Form to file for Single and Joint filers with no dependents
What is 1040EZ
The three parts of a Social Security Number.
What is the area number, group number, and serial number.
Credits the taxpayer is not entitled to as MFS (FS3). (Answer 2)
What are Earned Income Credit, Education Credit, Student Loan Interest, Tuition and fees deduction, Adoption Credit, Child and Dependent Care Credit.
Taxpayer provided more than half of the total support for the entire year.
What is the support test for a qualifying relative.