2025/2026 REVIEW TAX SPECIALIST CERTIFICATION 2019 QUESTIONS & ANSWERS

Andre a single taxpayer whose age is $270,000 may not be able to claim the full
benefits of some common itemized deductions
True
Self-employed medical insurance premium is claimed on
Schedule 1
Self-employed income is reported on schedule
C
Student loan interest is reported on schedule 1
Self-employed income is reported on schedule c and carries to
Schedule 1
Military reserve business travel expenses are recorded on schedule 1 line 24
Yes
In general life insurance proceeds received after the death of a spouse are not
taxable
True
In 2018 the additional excise tax for non-qualified distributions from an has is --%
20
Amended returns with a refund must be filed --- years from the day payment is
made or the due date, whichever is earlier
3
If an amended return is based on a non-business bad debt or worthless security,
how many years from the original due date of the return does a taxpayer
generally have to file the amended return
7
After the due date of the original return, amended returns are not allowed for the
purpose of changing the filing status from -------