Free IRS Enrolled Agent SEE Part 1 (Individuals) Advising the Individual Taxpayer Practice Questions
Advising the Individual Taxpayer covers retirement planning and IRA strategy, education savings (529 / Coverdell), HSAs, withholding and estimated tax safe harbors, divorce and family situations, marriage and filing-status decisions, and identifying when to file an amended return.
142 questions40 easy78 medium24 hard2026 syllabus
Sample Questions
Question 1
Easy
Payments specifically designated as child support in a divorce decree are:
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Correct Answer: A
Solution
Child support is neither deductible by the payer nor included in the recipient's income. This treatment does not depend on the decree's date. See Pub. 504 (2025), Child Support.
Question 2
Medium
Traditional innocent spouse relief requires all of the following EXCEPT:
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Correct Answer: B
Solution
B is correct. Traditional innocent spouse relief does not require divorce or legal separation. Its requirements include a joint-return understatement attributable to the other spouse, lack of knowledge or reason to know when signing, inequity in imposing liability, and a timely request. See Publication 971 and the Form 8857 instructions.
Question 3
Hard
Which of the following statements about separation of liability relief is correct?
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Correct Answer: B
Solution
B is correct. A requesting spouse who remains married and is not legally separated can meet the marital-status condition by living outside the other spouse's household for the 12 months ending on the request date. Other requirements, including the knowledge rules, still apply. See Publication 971, Separation of Liability Relief.
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