Free IRS Enrolled Agent SEE Part 1 (Individuals) Preliminary Work and Taxpayer Data Practice Questions
Preliminary Work and Taxpayer Data on the IRS SEE Part 1 covers identification verification, prior-year return review, filing requirements and status determination, dependency tests, and the information-gathering process the preparer performs before drafting Form 1040.
176 questions82 easy79 medium15 hard2026 syllabus
Sample Questions
Question 1
Easy
A joint income tax return generally must be signed by:
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Correct Answer: A
Solution
A is correct. Both spouses generally must sign a joint return, including a spouse who had no income. Authorized substitute signatures are exceptions to this requirement. See Pub. 17 (2025), ch. 1, Joint return; Instructions for Form 1040 (2025), Married Filing Jointly.
Question 2
Medium
Which of the following statements about a client's Notice CP2000 is incorrect?
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Correct Answer: D
Solution
A CP2000 proposes changes based on discrepancies between the filed return and information received from third parties. The taxpayer can disagree and provide supporting records without first paying the proposed amount. The proposed changes may increase or decrease tax. See Pub. 5181, Tax Return Reviews by Mail, Steps in the Process.
Question 3
Hard
Which of the following is a consequence of electing to report a child's interest and dividends on Form 8814?
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Correct Answer: A
Solution
A is correct. Electing Form 8814 prevents the family from using deductions the child could otherwise claim on a separate return, including the child's itemized deductions. The child's income above the base amount generally enters the parent's income. See the Instructions for Form 8814, Tax benefits you cannot take, and Publication 929, Parents' Election To Report Child's Interest and Dividends.
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