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.
220 questions81 easy85 medium54 hard2026 syllabus
Sample Questions
Question 1
Easy
The credit for other dependents is:
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Correct Answer: D
Solution
D is correct. The credit for other dependents is nonrefundable and provides up to $500 per eligible dependent before phaseout. It applies to eligible dependents who do not qualify for the child tax credit. See Pub. 17 (2025), chapter 14, and the Instructions for Schedule 8812 (2025), Credit for Other Dependents.
Question 2
Medium
A sole proprietor's qualified business income deduction:
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Correct Answer: D
Solution
The qualified business income deduction is taken after adjusted gross income is determined. It reduces taxable income without changing Schedule C net profit or net earnings subject to self-employment tax. It is available whether the taxpayer itemizes or takes the standard deduction. See IRC §199A, Pub. 334 (2025), the Instructions for Form 8995 (2025), and IRS QBI FAQs, question 18.
Question 3
Hard
Which of the following is NOT a requirement for premium tax credit eligibility for 2025?
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Correct Answer: C
Solution
The ARPA expansion, extended through 2025 by the Inflation Reduction Act, removes the 400% federal poverty line upper-income restriction for 2025. Households above that level may qualify, depending on premiums, the required household contribution, and the other eligibility conditions. The other choices describe continuing general requirements. See Pub. 974 (2025), Who Can Take the PTC, and Instructions for Form 8962 (2025), Who Can Take the PTC; IRC §36B(c).
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