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.
196 questions52 easy96 medium48 hard2026 syllabus
Sample Questions
Question 1
Easy
Which schedule is used to calculate self-employment tax?
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Correct Answer: C
Solution
Schedule SE (Form 1040) calculates self-employment tax. The result is reported on Schedule 2 (Form 1040), which collects additional taxes. Schedule C supplies business profit or loss but does not calculate the tax. See Publication 334, chapter 10, Reporting SE Tax, and the Instructions for Schedule SE, Purpose of Form.
Question 2
Medium
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 3
Hard
Which form does an individual use to figure net investment income tax?
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Correct Answer: C
Solution
Form 8960 figures net investment income tax. An individual carries the resulting tax to Schedule 2 (Form 1040). See Publication 550, chapter 1, and the Instructions for Form 8960, Purpose of Form and line 17.
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