Free IRS Enrolled Agent SEE Part 1 (Individuals) Taxation Practice Questions
Taxation on the IRS SEE Part 1 covers AMT for individuals, NIIT under §1411, the additional Medicare tax, kiddie tax under §1(g), self-employment tax, household employment taxes, and the §72(t) early-distribution penalty.
163 questions51 easy62 medium50 hard2026 syllabus
Sample Questions
Question 1
Easy
Income in respect of a decedent is included in the gross income of:
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Correct Answer: A
Solution
Under IRC §691(a)(1), amounts a cash-method decedent had a right to receive but had not actually or constructively received before death are not reported on the decedent's final income tax return. They are taxed instead to whoever steps into the decedent's shoes: the estate if the estate collects the item, or the beneficiary or other person who acquires the right to it directly from the decedent by bequest, devise, or inheritance. The recipient reports the item in the year it is received and it keeps the same character it would have had for the decedent (Pub 559).
Question 2
Medium
How does a self-employed individual claim the deduction for one-half of self-employment tax for 2025?
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Correct Answer: A
Solution
IRC §164(f) treats one-half of self-employment tax as an above-the-line adjustment to gross income, claimed on Schedule 1 (Form 1040), Part II. The deduction is allowed regardless of whether the taxpayer itemizes. It does not reduce the SE base on Schedule SE itself, is not a Schedule C business expense, and is not a Schedule A itemized deduction. Pub 334.
Question 3
Hard
On which form does an individual report the Additional Medicare Tax owed on wages and self-employment income exceeding the applicable threshold?
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Correct Answer: A
Solution
Form 8959, Additional Medicare Tax, is used to compute the 0.9% Additional Medicare Tax under IRC §3101(b)(2) on wages, self-employment income, and Railroad Retirement compensation exceeding the filing-status threshold ($200,000 single/HoH, $250,000 MFJ, $125,000 MFS). The form also reconciles any Additional Medicare Tax withheld by an employer (which begins at $200,000 of wages from a single employer regardless of filing status). The total flows to Schedule 2, line 11.
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