Free IRS Enrolled Agent SEE Part 1 (Individuals) Deductions and Credits Practice Questions
Deductions and Credits on the IRS SEE Part 1 covers itemized deductions on Schedule A (medical, SALT, mortgage interest, charitable), the QBI deduction under §199A, and refundable and nonrefundable credits including EITC, CTC, AOTC, LLC, and the Saver’s Credit.
183 questions61 easy76 medium46 hard2026 syllabus
Sample Questions
Question 1
Easy
All of the following credits are nonrefundable for the 2025 tax year EXCEPT:
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Correct Answer: B
Solution
A nonrefundable credit can reduce tax to zero but no lower, while a refundable credit is paid to the taxpayer even when it exceeds the tax shown on the return. The earned income tax credit of \§32 is refundable, so a low-income worker whose tax liability is already zero still receives the full credit as a refund. The lifetime learning credit under \§25A(c), the saver's credit under \§25B, and the child and dependent care credit under \§21 all stop at the taxpayer's tax liability. See \§32(a), \§25A(c), \§25B(a), \§21(a) and Pub 17, ch. 37.
Question 2
Medium
Which of the following is NOT a "qualified adoption expense" for purposes of the §23 adoption credit?
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Correct Answer: B
Solution
IRC §23(d)(1)(B) expressly excludes from "qualified adoption expenses" amounts paid in connection with a surrogate parenting arrangement, expenses for adopting the spouse's child, expenses paid using funds from a federal/state/local program, expenses violating state or federal law, and reimbursed expenses. Adoption fees, court costs, attorney fees, and reasonable travel (including meals and lodging) directly related to the legal adoption are qualified per §23(d)(1)(A). See Form 8839 instructions.
Question 3
Hard
For 2025, the §199A qualified business income deduction is limited by an overall taxable-income ceiling computed as which of the following?
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Correct Answer: B
Solution
IRC §199A(a)(1)(B) caps the QBI deduction at **20% of the excess of taxable income over net capital gain**, where §199A(e)(3) requires net capital gain to be increased by qualified dividend income. The 20%-of-QBI computation under §199A(a)(1)(A) and the W-2/UBIA limit are component figures inside the lesser-of test; the taxable-income ceiling is the outer overall ceiling.
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