Candidate:

Sylvia McDowell

User Identifier 2:

sylviamcdowell@juno.com

User Identifier 3:

A139822

User Identifier 4:

P00567605

User Identifier 5:

sam94509

Quiz Title:

2019 Updates Review Questions

Overall Result:

PASS

Overall Score:

80/90

Percentage Score:

89

Passing Percentage:

70

Time Results Received:

Dec 30, 19:21:07, 2018

Time Spent:

00:13:59

Question Reference

Answer

Score

Time

Question 1 There are many changes that came about with the new admin

B. $2,000

10

4.48s

Question 2 The purpose of the AMT is to effectively take back some o

C. Both A and B above.

10

46.39s

Question 3 The new deduction for pass-through businesses was created

D. All of the above.

10

75.03s

Question 4 The kiddie tax will most likely apply until the year the

D. The child may be liable for the kiddie tax only if the

0

194.02s

Question 5 The new Tax Cuts and Jobs Act also brought change to Sect

D. All of the above.

10

59.57s

Question 6 There has been a major change to the NOL carryforward and

D. The new Tax Cuts and Jobs Act (TCJA) reform amendments

10

204.12s

Question 7 The Affordable Care Act continues for another _______ and

B. Two years.

10

71.39s

Question 8 There are restrictions placed on Congress as to what it c

A. The repeal of the tax penalty is not a repeal of the

10

132.10s

Question 9 The rules for employer-operated eating facilities remain

D. All of the above.

10

44.25s

System Language:

en-US

Operating System:

MacIntel

Screen Resolution:

1280x800

Client IP:

98.210.82.211

Client Time:

Sun Dec 30 2018 19:06:09 GMT-0800 (PST)

Version:

Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_5) AppleWebKit/605.1.15 (KHTML, like Gecko) V

Source URL:

https://herasincometaxschool.com/18updatesreview/

Candidate:

Sylvia McDowell

User Identifier 2:

sylviamcdowell@juno.com

User Identifier 3:

A139822

User Identifier 4:

P00567605

User Identifier 5:

sam94509

Quiz Title:

2019 Tax Ethics Final

Overall Result:

PASS

Overall Score:

160/200

Percentage Score:

80

Passing Percentage:

70

Time Results Received:

Dec 30, 19:51:13, 2018

Time Spent:

00:25:10

Question Reference

Answer

Score

Time

Question The IRS has identified ___________ as a key indicator of pot

A. Questionable Forms W-2

10

56.95s

Question You as a tax professional are defined under the FTC as a fin

D. All of the above.

10

121.63s

Question Tax preparation is your profession and you should always fol

D. Any of the above.

10

92.58s

Question The taxpayer who is issued an ITIN is usually not eligible t

A. These people are usually not eligible for an SSN.

10

78.77s

Question The IRS can only allow so much abuse and may start sending L

A. $520 for each missing form.

10

133.90s

Question A preparer that is also a financial institution, but has not

D. Any of the above.

10

65.45s

Question A ________ may be imposed, per I R C §6695(f), on a return

B. $520 penalty.

10

59.22s

Question A few things to consider, even the most basic of things abou

D. All of the above.

10

37.15s

Question For 2018, you must complete and submit _________ for all pap

A. Form 8867.

10

29.81s

Question Filing electronically allows you to receive your refund much

B. 2 weeks.

0

118.43s

Question Your client may need to file Form 8862 in 2018 and may be ba

D. Next 2 years.

0

34.79s

Question An examining officer, or other Service officer or employee w

B. The District Director of the taxpayer.

10

80.28s

Question If you prepared a tax return two years ago when you were par

A. At every stage of the tax returns you prepare to be able

10

131.46s

Question The director of the Office of Professional Responsibility mu

A. 30 days

10

30.98s

Question You need to answer the questions covering EITC eligibility o

C. Form 8867

10

25.44s

Question Under IRC section 6692(g), the new tax law Tax Cuts and Jobs

A. $1,000 for each failure.

0

169.79s

Question Providers must never put their address in fields reserved fo

D. Form 8867.

0

163.33s

Question The ERO may use ___________ as authority to input the taxpa

B. Pre-signed authorizations

10

26.64s

Question You must go into your PTIN account and sign the ____________

B. Circular 230 Consent statement.

10

24.86s

Question Starting in 2018, you can represent taxpayers if you are

D. Any of the above.

10

18.04s

System Language:

en-US

Operating System:

MacIntel

Screen Resolution:

1280x800

Client IP:

98.210.82.211

Client Time:

Sun Dec 30 2018 19:25:11 GMT-0800 (PST)

Version:

Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_5) AppleWebKit/605.1.15 (KHTML, like Gecko) V

Source URL:

https://herasincometaxschool.com/reethicsfinal/

Candidate:

Sylvia McDowell

User Identifier 2:

sylviamcdowell@juno.com

User Identifier 3:

A139822

User Identifier 4:

P00567605

User Identifier 5:

sam94509

Quiz Title:

2019 Federal Tax Updates

Overall Result:

PASS

Overall Score:

280/300

Percentage Score:

93

Passing Percentage:

70

Time Results Received:

Dec 30, 18:02:18, 2018

Time Spent:

00:47:12

Question Reference

Answer

Score

Time

Question Starting in 2018, under the new tax bill, children with ITIN

C. Refundable.

10

60.99s

Question The new Tax Cuts and Job Act has also revised the depreciati

B. Up to $18,000 in first year depreciation.

10

41.05s

Question There are two items you must consider in your ability to ded

B. $750,000 of your home mortgage debt.

10

31.40s

Question The new Tax Cuts and Jobs Act, has made adjustment to the Se

A. The qualifying property for Section 179 expensing now

10

184.24s

Question The new tax legislation, which the President signed into law

D. All of the above.

10

102.66s

Question Everything else very much remains the same as to the qualifi

A. Allows for a $500 credit for other dependents who are

10

574.10s

Question The new Tax Cuts and Job Act law has made the deduction for

C. It is up to 10 percent to 60 percent.

10

116.77s

Question It has always been that only new property placed in service

A. Allows used property too.

10

51.63s

Question In 2018, any 529 withdrawals continue to be tax-free so long

D. Any of the above.

10

44.76s

Question If your Adjusted Gross Income is $35,000, you can contribute

A. 60% of your Adjusted Gross Income.

10

62.78s

Question The general rule is that a repeal of statutory language that

C. Is routinely off-limits in the 2018 budget reconciliation

10

48.22s

Question Starting in 2018, the unreimbursed employee business expense

D. All of the above.

10

48.64s

Question Other than being at a tax bracket of 39 6% and being taxed a

D. All of the above.

10

58.51s

Question The alternative minimum tax will continue with the new Tax C

B. Only be 28 percent.

10

51.06s

Question Colleges and universities counted on the previous tax code t

B. The Tax Cuts and Job Act has repealed the rule that

10

175.38s

Question The new Tax Cuts and Jobs Act of 2017 will increase the stan

A. $12,000; $24,000

10

50.17s

Question The PATH Act law states that starting January 1, 2018, bonus

B. On December 22, 2017, the new tax bill went into effect

10

70.48s

Question What are these adjustments to income that help you arrive at

A. Repayment of supplemental unemployment benefits required

10

100.89s

Question The taxpayer must substantiate on a contemporaneous acknowle

C. Both A and B above.

10

99.16s

Question For 2018, the TCJA retains the historic rehabilitation tax c

D. All of the above.

10

63.72s

Question For 2018, if the taxpayer is owed a refund, the child tax cr

B. $1,400.

10

64.00s

Question With the new tax legislation, alimony is treated differently

A. Because now neither can the payer deduct it, nor is the

10

169.43s

Question The new Tax Cuts and Jobs Act (TCJA) has limitations on the

C. You definitely will not be able to carryback any of it.

10

46.64s

Question New changes will be implemented for the ABLE in the course o

B. Achieving a Better Life Experience.

10

35.68s

Question The premium tax credit continues and thus taxpayers who cont

B. Is no intention in the code for discontinuing the premium

10

63.13s

Question For 2018, the deduction for casualty and theft losses has be

A. In effect for individual who are victims or a federally

0

129.05s

Question What is the marriage penalty? The TCJA of 2017 has lowered t

D. All of the above.

0

88.57s

Question You can discharge your federal and private student loan debt

B. Will no longer be treated as taxable income by the

10

34.22s

Question The TCJA of 2017 has brought changes to the way pass through

A. 20% of the business income and will be claimed as a

10

74.36s

Question In 2018, there are two classes of businesses taken into cons

D. All of the above.

10

68.34s

System Language:

en-us

Operating System:

MacIntel

Screen Resolution:

1440x900

Client IP:

98.210.82.211

Client Time:

Sun Dec 30 2018 17:12:01 GMT-0800 (PST)

Version:

Mozilla/5.0 (Macintosh; Intel Mac OS X 10_6_8) AppleWebKit/534.59.10 (KHTML, like Gecko) V

Source URL:

https://www.herasincometaxschool.com/reupdatesfinal/

Candidate:

Sylvia McDowell

User Identifier 2:

sylviamcdowell@juno.com

User Identifier 3:

A139822

User Identifier 4:

P00567605

User Identifier 5:

sam94509

Quiz Title:

2018 California Final Exam

Overall Result:

PASS

Overall Score:

220/250

Percentage Score:

88

Passing Percentage:

70

Time Results Received:

Dec 31, 13:31:44, 2018

Time Spent:

00:32:57

Question Reference

Answer

Score

Time

Question The provision in the new Tax Cuts and Jobs Act allows studen

C. Both A and B above.

10

66.68s

Question The threshold percentage of unreimbursed medical expenses is

D. Continue to remain the same for both.

0

133.92s

Question We are mostly concerned with items that differ in preparing

A. You must account for the difference and make the

10

32.18s

Question California offers tax breaks for businesses located in econ

D. All of the above.

10

58.66s

Question The following type of eligible medical expenses will change

D. None of the above will differ.

10

14.19s

Question The following is a true statement about ridesharing fringe b

C. California law provides income exclusions for

10

160.66s

Question An exclusion from gross income of certain military pay recei

B. California also does not conform to allowing a joint

10

140.34s

Question The new TCJA tax reform suspends all miscellaneous itemized

C. Both A and B above.

10

66.11s

Question Talking about students and the tax benefits of being a stude

A. Reverse it for California tax purposes by entering the

10

72.89s

Question On December 22, 2017, the new tax bill went into effect incr

D. All of the above.

10

129.36s

Question The new Tax Cuts and Job Act law has made the deduction for

B. Continues to be 50%.

10

174.22s

Question This deduction can allow you to take a deduction for up to 2

A. California does not conform to the new federal deduction

10

71.70s

Question There are many credits, deductions and employee fringe benef

A. Unreimbursed employee business expenses and entertainment

0

88.34s

Question California agrees and has been conforming to the deduction o

B. Does not conform to the new federal limitation on the

10

120.56s

Question Upon filing a California domestic partnership with the state

A. With this ruling, individuals of the same sex can now

10

65.21s

Question California conforms to the federal EITC as to the federal la

B. Only if these amounts are subject to California

10

44.48s

Question You should consider tax planning as part of your tax filing

A. NOL

0

90.48s

Question The new Tax Cut and Job Act has changed our 2018 SALT The n

D. None, California does not allow a deduction for state and

10

104.86s

Question California does not conform to the federal standard deductio

A. The standard deduction amounts for California are

10

63.00s

Question Due to the fact that the Paid Family Leave (PFL) program is

B. Tax Free for California tax purposes.

10

28.14s

Question Very important to remember that if both the state of Califor

B. There is no need to file Schedule CA of Form 540.

10

24.97s

Question The annual contribution is adjusted for inflation as are mos

B. $14,000 because California does not conform to the

10

53.68s

Question Qualified bicycle commuting reimbursement exclusion has bee

A. Does not conform to the suspension.

10

45.52s

Question New federal tax law limits the NOL deduction to 80 percent o

D. Will continue to allow NOLs to be carried back two years

10

64.20s

Question The federal law changes to simplify the kiddie tax by effect

C. California does not conform to the federal

10

46.05s

System Language:

en-US

Operating System:

MacIntel

Screen Resolution:

1280x800

Client IP:

98.210.82.211

Client Time:

Mon Dec 31 2018 12:57:49 GMT-0800 (PST)

Version:

Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_5) AppleWebKit/605.1.15 (KHTML, like Gecko) V

Source URL:

https://herasincometaxschool.com/recaliforniafinal/

Candidate:

Sylvia McDowell

User Identifier 2:

sylviamcdowell@juno.com

User Identifier 3:

A139822

User Identifier 4:

P00567605

User Identifier 5:

sam94509

Quiz Title:

2019 California Review Questions

Overall Result:

PASS

Overall Score:

150/150

Percentage Score:

100

Passing Percentage:

70

Time Results Received:

Dec 6, 09:55:48, 2018

Time Spent:

00:01:49

Question Reference

Answer

Score

Time

Question 1 The TCJA tax reform amended section 11(3) to provide a pe

B. We will continue to use the same California Consumer

10

7.04s

Question 2 One of the tax planning strategies is about knowing how n

C. Does not conform with federal to the changes to the NOL

10

5.92s

Question 3 As with married couples, things happen in the relationshi

D. All of the above.

10

4.09s

Question 4 Moving expenses have been suspended by the TCJA for tax y

C. California will continue to allow moving expenses at the

10

9.04s

Question 5 California taxes the interest received from bonds that ar

A. Look forward to paying the tax on the interest earned

10

4.28s

Question 6 The new Tax Cuts and Job Act has also revised the depreci

C. Both A and B above.

10

5.97s

Question 7 All depreciation methods used must be acceptable to Calif

B. Adjust your depreciation and the useful life of the

10

8.85s

Question 8 California mainly conforms to the federal tax law, except

D. Any of the above.

10

5.33s

Question 9 The new Tax Cuts and Jobs Act of 2017 also brought change

C. California wants to keep to the original plan to help

10

7.91s

Question 10 In order to motivate companies to make treatment drugs t

C. No comparable credit but the expenses can be repurposed.

10

11.98s

Question 11 There are benefits offered by investing in a Roth IRA wh

C. California conforms to federal tax law on contributions,

10

5.29s

Question 12 You must be able to identity what constitutes unemployme

A. As far as California is concerned, unemployment is not

10

3.79s

Question 13 Now the federal IRC has due diligence requirements for q

D. None, California conforms to the due diligence

10

12.79s

Question 14 The nonrefundable renter s credit, as with the other cre

B. A California Renter's Credit Qualification

10

3.92s

Question 15 If you didn t itemize deductions on your federal tax ret

D. None of the above.

10

5.98s

System Language:

en-us

Operating System:

MacIntel

Screen Resolution:

1440x900

Client IP:

98.210.82.211

Client Time:

Thu Dec 06 2018 09:53:10 GMT-0800 (PST)

Version:

Mozilla/5.0 (Macintosh; Intel Mac OS X 10_6_8) AppleWebKit/534.59.10 (KHTML, like Gecko) V

Source URL:

https://herasincometaxschool.com/18californiareview/

Candidate:

Sylvia McDowell

User Identifier 2:

sylviamcdowell@juno.com

User Identifier 3:

A139822

User Identifier 4:

P000567605

User Identifier 5:

sam94509

Quiz Title:

2018 Federal Tax Law Final Exam

Overall Result:

PASS

Overall Score:

450/500

Percentage Score:

90

Passing Percentage:

70

Time Results Received:

Dec 6, 14:47:54, 2018

Time Spent:

01:06:59

Question Reference

Answer

Score

Time

Question The new Tax Cuts and Jobs Act expenses that are still deduct

C. Both A and B above.

10

120.35s

Question In 2018, if you are entitled to a lump-sum distribution from

Asking your employer to make a direct rollover of your

10

123.54s

Question Under the new tax law, Starting in 2018 the qualifying prope

D. Any of the above.

10

65.64s

Question Starting in 2018, as it relates to listed property, each yea

C. The lesser of A or B above.

10

80.36s

Question For 2018, the maximum allowed depreciation expenses for pass

B. $25,000 limitation.

10

121.83s

Question For 2018, the CDCTC or child care dependent tax credit allow

A. If therefore if there is no tax to cancel, there is no

10

107.02s

Question You can try to figure out what to do about making sure the I

C. Both A and B above.

10

111.52s

Question The rules for employer-operated eating facilities remain at

D. All of the above.

10

52.18s

Question If you are single and receive $25,000 is Social Security ben

C. Zero

10

190.42s

Question In 2018, you generally must report sales and other dispositi

C. Form 8949.

10

46.72s

Question For 2018, to be able to deduct 50% of your meals as a busine

B. Ordinary and necessary in carrying on your trade or

10

48.16s

Question For 2018, unemployment benefits are fully taxable and the be

C. Form 1099-G.

10

43.29s

Question In 2018 this end of January date was January 29, 2018 In 20

B. Emancipation Day.

10

55.10s

Question For 2018, a mandatory ______ withholding rate applies to eli

B.  20 percent

10

45.07s

Question You must also consider the time when you make certain expens

B. You may have to amortize the expenses over a period of

0

116.67s

Question For 2018, a report on Foreign Bank and Financial Accounts, g

A. Exceeds $10,000.

10

52.44s

Question Business income is any income received from the sale of your

C. Security deposits and loans.

10

112.35s

Question There are things you must consider in your ability to deduct

C. Both A and B above.

10

81.42s

Question There is a penalty for receiving an excessive claim for refu

C. 20 percent.

10

46.85s

Question If you are married, you can only take an additional standard

C. $3,200

10

47.54s

Question For 2018, the 529 plans have been expanded under the new Tax

A. This has been known under the name 529 college savings

10

52.11s

Question To further illustrate, you bought 5,000 shares of XYZ Corp

B. You have no qualified dividends from XYZ Corporation

10

75.17s

Question The suspension of unreimbursed employee business deductions

A. The hobby losses will be completely eliminated.

10

78.06s

Question Starting in 2018, a taxpayer would not be allowed to claim a

B. Will not incur a penalty if it does not provide a written

10

74.22s

Question For 2018, if you are required to file an FBAR and fail to do

B. $10,000.

10

50.26s

Question If you expect your 2018 tax liability to be ________ or more

A. $1,000.

10

189.09s

Question For 2018, you are required to report information about asset

A. $50,000

10

90.00s

Question You must keep records in 2018 to substantiate your tax retur

D. Any of the above.

10

64.38s

Question The Tax Cuts and Jobs Act did not make any changes to the IR

D. Any of the above.

10

140.23s

Question You may claim on Form 8863 a Lifetime Learning credit of up

B. $2,000

10

29.19s

Question The highest 2018 tax rate is

D. 39.60 percent.

0

252.98s

Question You may contribute to a dependent care FSA if you expect to

A. $5,000.

0

82.97s

Question The new deduction for pass-through businesses was created by

D. All of the above.

10

132.21s

Question You are allowed to contribute and deduct up to 60% of your A

A. $21,000

10

53.34s

Question The Earned Income Tax Credit remains unchanged under the new

B. Take into account adjustments for information.

10

187.10s

Question For 2018, the personal exemption which is normally adjusted

0

0.00s

Question For 2018, you would deduct a percentage of these expenses -

A. Standard method.

10

88.25s

Question For 2018, if we have $10,000 hobby income and $10,000 hobby

B. $10,000

10

61.11s

Question When a taxpayer dies, his standard deduction is what it woul

C. $13,300

10

53.19s

Question Under the new Tax Cuts and Jobs Act, a qualified 2016 disas

A. 10 percent.

10

50.80s

Question For 2018, the simplified method at arriving at your deductib

A. $1,500.

10

42.05s

Question For 2018, under the new Tax Cuts and Jobs Act, the three cap

B. Applied to maximum taxable income levels.

10

51.21s

Question For 2018, expenses that would normally have nothing to do wi

B. 100 percent.

10

38.04s

Question The older or blind individuals will continue to receive an a

A. $1,300 for 2018.

10

114.34s

Question Practically everything you received for your work or service

D. All of the above.

10

17.77s

Question For 2018, you must prove or be ready to prove that you have

D. All of the above.

10

25.13s

Question For 2018, there are many things you can do to keep good reco

D. Any of the above.

10

12.71s

Question You can request an automatic extension of time to file a 201

C. Form 4868.

10

45.30s

Question Estimated tax is the method used to pay Social Security and

B. Form 1040-ES

10

84.68s

Question For some eligible property with longer production periods, t

B. Certain qualified film, television and live theatrical

0

77.95s

System Language:

en-us

Operating System:

MacIntel

Screen Resolution:

1440x900

Client IP:

98.210.82.211

Client Time:

Thu Dec 06 2018 13:40:00 GMT-0800 (PST)

Version:

Mozilla/5.0 (Macintosh; Intel Mac OS X 10_6_8) AppleWebKit/534.59.10 (KHTML, like Gecko) V

Source URL:

https://herasincometaxschool.com/relawfinal/

Candidate:

Sylvia McDowell

User Identifier 2:

sylviamcdowell@juno.com

User Identifier 3:

A139822

User Identifier 4:

P00567605

User Identifier 5:

sam94509

Quiz Title:

2019 Updates Review Questions

Overall Result:

PASS

Overall Score:

80/90

Percentage Score:

89

Passing Percentage:

70

Time Results Received:

Dec 5, 16:07:32, 2018

Time Spent:

00:02:01

Question Reference

Answer

Score

Time

Question 1 There are many changes that came about with the new admin

B. $2,000

10

12.29s

Question 2 The purpose of the AMT is to effectively take back some o

A. Itemized deductions, such as taxes, interest on home

0

6.58s

Question 3 The new deduction for pass-through businesses was created

D. All of the above.

10

9.89s

Question 4 The kiddie tax will most likely apply until the year the

B. The child's net unearned income for the year

10

5.02s

Question 5 The new Tax Cuts and Jobs Act also brought change to Sect

D. All of the above.

10

17.28s

Question 6 There has been a major change to the NOL carryforward and

D. The new Tax Cuts and Jobs Act (TCJA) reform amendments

10

13.17s

Question 7 The Affordable Care Act continues for another _______ and

B. Two years.

10

8.12s

Question 8 There are restrictions placed on Congress as to what it c

A. The repeal of the tax penalty is not a repeal of the

10

16.58s

Question 9 The rules for employer-operated eating facilities remain

D. All of the above.

10

14.47s

System Language:

en-US

Operating System:

MacIntel

Screen Resolution:

1440x900

Client IP:

98.210.82.211

Client Time:

Wed Dec 05 2018 16:01:31 GMT-0800 (PST)

Version:

Mozilla/5.0 (Macintosh; Intel Mac OS X 10_6_8) AppleWebKit/537.36 (KHTML, like Gecko) Chro

Source URL:

https://herasincometaxschool.com/18updatesreview/

Candidate:

Sylvia McDowell

User Identifier 2:

sylviamcdowell@juno.com

User Identifier 3:

A139822

User Identifier 4:

P00567605

User Identifier 5:

sam94509

Quiz Title:

2018 Tax Law Review Questions

Overall Result:

PASS

Overall Score:

260/300

Percentage Score:

87

Passing Percentage:

70

Time Results Received:

Dec 5, 18:30:16, 2018

Time Spent:

00:03:22

Question Reference

Answer

Score

Time

Question 1 The results compared to previous results give us informat

A. Rising prices.

10

10.44s

Question 2 Practically everything you received for your work or serv

D. All of the above.

10

6.69s

Question 3  In 2018, there are penalties for not filing a required F

C. Both A or B above.

10

5.45s

Question 4 For 2018, Schedule B Part III is where you report a finan

D. Any of the above.

10

4.82s

Question 5 You can try to figure out what to do about making sure th

C. Both A and B above.

10

10.04s

Question 6 What are the types of calculation methods for claiming of

C. Either A or B above.

10

3.91s

Question 7 Individuals always challenge the constitutionality of tax

C. Both A and B above.

10

6.28s

Question 8 In 2018 or any tax year, you should supply the taxing age

D. All of the above.

0

5.30s

Question 9 The Internal Revenue Service will use the 2018 tax return

D. All of the above.

10

7.71s

Question 10 To determine if you must file a tax return for 2018, you

D. All income regardless of source.

0

6.04s

Question 11 Even if you are not required to file a tax return for 20

D. Any of the above.

10

3.44s

Question 12 You may be able to include your child s interest and div

D. Any of the above.

10

5.17s

Question 13 You may have to file a tax return for 2018 even if your

D. Only A and B above.

10

2.66s

Question 14 The head of household filing status has more requirement

A. To have supported a home for your dependent for more than

10

7.37s

Question 15 If you do not itemize deductions, you are entitled to a

B. January 2, 1954

10

4.31s

Question 16 Once you are married in 2018, you can file as

B. Married Filing Separately.

10

2.34s

Question 17 You will most likely be obligated to file a 2018 tax ret

D. Any of the above.

10

5.18s

Question 18 For 2018, the new tax law will now use the _______ which

A. Chained CPI

10

3.64s

Question 19 For 2018, the new tax law treatment of alimony payments

C. Either A or B above.

10

9.04s

Question 20 In 2018, the due diligence requirement that has always b

A. The head of household filing status.

0

5.58s

Question 21 If you don t show proper due diligence on how you qualif

A. The IRS will impose a $520 penalty for each failure.

10

5.44s

Question 22 For 2018, it is important that you be aware that you can

B. There is a new $500 nonrefundable credit for dependents

10

4.86s

Question 23 For 2018, foreigners who are individuals should apply fo

B. No longer needs to attach a copy of your tax return when

10

4.42s

Question 24 If you were married on or before December 31, 2018, you

B. You file your tax return as married filing separate.

0

14.78s

Question 25 If you were married at the end of 2018, even if you did

A. It is always your legal right to file your tax return

10

5.41s

Question 26 If you obtain a court decree of annulment in 2018, which

D. All of the above.

10

6.85s

Question 27 For 2018, the following is a stipulation that determines

B. You are known in the community as holding a relationship

10

5.82s

Question 28 Unreimbursed employee business expenses, such as job tra

A. Affects the deduction of hobby expenses.

10

3.86s

Question 29 The kiddie tax will most likely apply until the year the

D. All of the above.

10

10.24s

Question 30 Business expenses are those charges that you incur in ca

D. 100% deductible.

10

3.48s

System Language:

en-us

Operating System:

MacIntel

Screen Resolution:

1440x900

Client IP:

98.210.82.211

Client Time:

Wed Dec 05 2018 18:25:56 GMT-0800 (PST)

Version:

Mozilla/5.0 (Macintosh; Intel Mac OS X 10_6_8) AppleWebKit/534.59.10 (KHTML, like Gecko) V

Source URL:

https://herasincometaxschool.com/18taxlawreview/

Candidate:

Sylvia McDowell

User Identifier 2:

sylviamcdowell@juno.com

User Identifier 3:

A139822

User Identifier 4:

P00567605

User Identifier 5:

sam94509

Quiz Title:

2019 Ethics Review Questions

Overall Result:

PASS

Overall Score:

100/100

Percentage Score:

100

Passing Percentage:

70

Time Results Received:

Dec 6, 08:06:34, 2018

Time Spent:

00:02:05

Question Reference

Answer

Score

Time

Question 1 To reduce your risk of identity theft for 2018, you need

D. All of the above.

10

13.06s

Question 2 You should probably modify your interview packets to incl

A.  Will not show due diligence but the fact that you are

10

6.52s

Question 3 In 2018, anytime an ERO enters the taxpayer s PIN on the

A. Must be signed by the taxpayer.

10

40.95s

Question 4 For 2018, the following is a true statement regarding pra

A. The practitioner must use reasonable efforts to identify

10

14.88s

Question 5 To qualify for continuing tax education credit for an enr

D. All of the above.

10

7.14s

Question 6 With respect to any matter administered by the Internal R

D. None of the above.

10

6.00s

Question 7 Tax advisors should provide clients with the highest qual

C. Establishing the facts, determining which facts are

10

5.64s

Question 8 Being convicted of any criminal offense under the revenue

D. Considered disreputable conduct.

10

12.12s

Question 9 Subject to certain limitations, an individual who is not

D. Any of the above.

10

6.23s

Question 10 A durable power of attorney is a power of attorney which

B. Specifies that the appointment of the attorney-in-fact

10

4.53s

System Language:

en-us

Operating System:

MacIntel

Screen Resolution:

1440x900

Client IP:

98.210.82.211

Client Time:

Thu Dec 06 2018 07:59:48 GMT-0800 (PST)

Version:

Mozilla/5.0 (Macintosh; Intel Mac OS X 10_6_8) AppleWebKit/534.59.10 (KHTML, like Gecko) V

Source URL:

https://herasincometaxschool.com/18ethicsreview/