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.
174 questions99 easy55 medium20 hard2026 syllabus
Sample Questions
Question 1
Easy
An Individual Taxpayer Identification Number issued by the IRS:
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Correct Answer: A
Solution
A is correct. An ITIN is a processing number the IRS assigns to an individual who has a federal tax filing or reporting obligation but is not eligible for a Social Security number. It serves tax administration only. It confers no work authorization, has no effect on immigration status, and creates no eligibility for Social Security benefits or for the earned income credit. See §6109, Treas. Reg. §301.6109-1(d)(3), and Pub 519.
Question 2
Medium
All of the following statements about Form 8379, Injured Spouse Allocation, are correct EXCEPT:
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Correct Answer: B
Solution
Form 8379 addresses only the division of a joint refund when one spouse's share is seized for the other spouse's separate debt; it allocates income, withholding, and credits so the uninjured share is refunded. Relief from liability for tax attributable to a spouse's erroneous or omitted items is a different remedy, requested on Form 8857 under the innocent spouse rules. See IRC §6402(c) through (e) for refund offsets and IRC §6015 for relief from joint liability; Pub 504.
Question 3
Hard
To claim the Child Tax Credit for a qualifying child for the 2025 tax year, by what date must the child have been issued a valid Social Security number for employment purposes?
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Correct Answer: A
Solution
Under IRC §24(h)(7), to claim the CTC, the qualifying child must have been issued a valid SSN before the due date of the return (including extensions). An ITIN or ATIN does not qualify the child for the CTC, although the child may qualify the taxpayer for the Credit for Other Dependents.
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