Part 1 Test Practice Questions by Topic

Who must file for 2025 and by when, the five filing statuses and their tests, the standard deduction by status, qualifying child and qualifying relative rules, and the dependent's own filing threshold (Pub 501, IRC 1, 2, 63, 152, 6012).

Prior-year returns and carryovers, residency and citizenship (green card and substantial presence tests, ITINs, dual status), IP PINs, prior IRS correspondence, the kiddie tax, ACA household income and premium tax credit data, disaster relief and injured spouse filings (Pubs 519, 929, 974, 17).

Wages and other earnings, taxable and tax-exempt interest, dividends and capital gain distributions, gambling, cancellation of debt, constructive receipt and constructive dividends, scholarships, barter, hobby income, recoveries and 1099 reporting (Pubs 17, 525, 550, 4681).

Rental and royalty income and expenses, personal-use and vacation homes, passive activity and at-risk limits including the $25,000 allowance, Schedule K-1 income, basis and QBI items from partnerships and S corporations (Pubs 527, 925, IRC 469, 280A).

Traditional and Roth IRAs and their distributions, Form 8606 basis, rollovers and conversions, qualified plan distributions and loans, early-distribution exceptions, RMDs, inherited accounts, qualified charitable distributions and the taxable part of Social Security benefits (Pubs 590-A, 590-B, 575, 915).

Basis of purchased, gifted and inherited property, stock splits and dividends, capital gain and loss netting and the $3,000 limit, holding periods, wash sales, digital assets, sale of a main home under section 121, installment sales, like-kind exchanges, options and non-business bad debts (Pubs 544, 550, 551, 523, 537).

Deductible part of self-employment tax, IRA contribution limits and deductibility, HSA contributions, self-employed health insurance, student loan interest, educator expenses, alimony under pre-2019 instruments and the new Schedule 1-A deductions for 2025 (tips, overtime, car loan interest, seniors) (Pubs 17, 590-A, 969, 970).

Medical expenses over 7.5% of AGI, the 2025 state and local tax cap of $40,000 and its phase-down, mortgage and investment interest, charitable contributions and substantiation, casualty and theft losses, other itemized deductions and the qualified business income deduction for individuals (Schedule A instructions, Pubs 502, 526, 936, 550, Form 8995).

Child tax credit of $2,200 and the additional child tax credit, credit for other dependents, child and dependent care credit, American opportunity and lifetime learning credits, earned income credit and preparer due diligence, adoption credit, foreign tax credit, premium tax credit, saver's credit and the energy credits ended by the One Big Beautiful Bill Act (Pubs 596, 970, 503, 514, Forms 8812, 8863, 2441).

Alternative minimum tax and the minimum tax credit, self-employment tax, household employees, excess Social Security withholding, clergy and military rules, income in respect of a decedent, net investment income tax, Additional Medicare Tax and estimated tax underpayment penalties (Forms 6251, 2210, 8959, 8960, Schedule SE, H, Pubs 926, 517, 3, 559).

Planning advice: estimated tax and penalty avoidance, timing of deductions and credits, education and retirement planning, marriage, divorce and community property, MFJ versus MFS trade-offs, injured and innocent spouse relief, amended returns and refund claims, carryovers and the character of a transaction (Pubs 505, 504, 555, 970, 971, Form 1040-X).

The 2025 gift tax annual exclusion of $19,000, gift splitting, the unified credit and basic exclusion amount, the marital deduction and portability, the gross estate including jointly held property, life insurance and retirement accounts, and Forms 706 and 709 filing rules (IRC 2001-2523, Pub 559, Form 706 and 709 instructions).

FBAR (FinCEN 114) versus Form 8938, covered accounts and thresholds, Forms 3520, 5471 and 8865, the foreign earned income exclusion and penalties for failing to report (Pubs 54, 514, Form 8938 instructions, 31 CFR 1010.350).