P1-U01 · PART 1 · SOURCE CYCLE 2026-2027
Preliminary Work on Taxpayer Data
How to complete this unit
This unit uses 26 source-gated recall cards and 21 admissible practice questions. Complete the sequence in order; the unreleased wiki prose remains outside the learner path.
- 1 · LearnBuild the rule
Answer each recall prompt before opening it. Then learn the exact rule, test the controlling facts through four quick challenges, explore common questions, and finish with one own-words teach-back.
- 2 · ApplyUse it in context
Complete at least 20 mapped questions over two sessions. Review the explanation even when the answer is correct.
- 3 · ProveTest readiness
Use the Part 1 mock under time pressure. Return here for every flagged or missed concept before the next attempt.
Verified recall questions
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here. Stable unit ownership gathers this lesson across 1 textbook collection.
Q1.What five filing statuses are available to individual taxpayers?
Single; married filing jointly; married filing separately; head of household; and qualifying surviving spouse.
Q2.Which form do individuals use to figure estimated tax?
Form 1040-ES.
Q3.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Preliminary work to prepare tax returns
Provide all information required for an accurate return and remain responsible for its accuracy
Q4.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Use of prior years' returns for comparison, accuracy, and carryovers for current year's return
The prior-year federal tax return
Q5.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Taxpayer personal information (e.g., date of birth, marital status, dependents, identity protection PIN, state issued photo ID)
A six-digit number that helps prevent misuse of a taxpayer identification number
Q6.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Filing requirements and due date
April 15
Q7.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Sources of tax payments and refundable credits
On withholding statements such as Forms W-2 and 1099
Q8.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Previous IRS correspondence with taxpayer
A proposed-change notice based on information that does not match the return, not a bill
Q9.Recall the rule for this EA objective in Taxation: Underpayment penalties and interest
An underpayment penalty
Q10.Recall the rule for this EA objective in Advising The Individual Taxpayer: Penalty of perjury
That the submission is true, correct, and complete to the best of the signer’s knowledge and belief
Q11.Why should a preparer review prior-year returns before completing the current individual return?
prior returns help identify carryovers, basis, filing-status history, and recurring items they support accuracy checks against current Forms W-2, 1099, and other information returns they do not replace current-year documents or taxpayer interview answers
Q12.What is an IRS Identity Protection PIN and when must it be used?
an IP PIN is a six-digit number the IRS issues to help prevent someone else from filing a return with the taxpayer's SSN or ITIN if the IRS issued an IP PIN for the year, it must be entered on the electronic or paper return where required without the correct IP PIN, the IRS generally rejects or delays processing
Q13.What identification information must generally be obtained for an individual return?
correct name as shown on the Social Security card or ITIN letter valid SSN or ITIN for the taxpayer and each claimed dependent current mailing address and filing status facts needed to prepare an accurate return
Q14.What source documents commonly start an individual return engagement?
Forms W-2 and 1099 information returns prior-year return and worksheets for carryovers records of adjustments, deductions, credits, and estimated-tax payments identity documents needed to confirm names and TINs
Q15.Which of the following documents can be accepted as a valid means of identification for a taxpayer applying for an ITIN?
Original birth certificates and passports.
Q16.Roksana and Baptiste are married and file a joint return. Their tax refund will be applied toward Baptiste's unpaid child support obligations from an earlier relationship. To request her portion of a joint refund, Roksana should file:
As an injured spouse.
Q17.Milla, age 26, and Leonardo, age 31, are married and live together. Leonardo's income was $45,000 in wages. Milla did not work and had no taxable income for the year, but Milla refuses to file a joint tax return with Leonardo. Based on this information, which of the following statements is correct?
Leonardo is required to file a tax return. He must file MFS. Milla is not required to file a return.
Q18.Which of the following taxpayers must request an individual taxpayer identification number (ITIN)?
A nonresident alien who must file a tax return but is not eligible for a Social Security number.
Q19.Generally, how long should taxpayers keep the supporting documentation for their tax returns?
Three years from the date the return was filed, or the return was due, whichever is later.
Q20.Catalina, age 20, is single and a full-time college student who is claimed as a dependent on her parents' tax return. Her parents provide the majority of her support and pay for all her college tuition and books. In 2025, Catalina earned $15,990 in wages from a part-time job. She had no other income. Is she required to file a tax return?
Yes.
Q21.Isabella files as single and has no dependents or refundable credits. All her income is from wages. Based on the figures below, is she required to pay estimated taxes in the current year? AGI for her prior tax year (2024): $73,700 Total tax on her prior-year return (2024): $9,224 Anticipated AGI for the current year (2025): $82,800 Total current-year estimated tax liability (2025): $11,270 Tax expected to be withheld in the current year: $10,250
No, she is not required to make estimated tax payments.
Q22.What is the normal assessment statute of limitations on a tax return from which more than 25% of a taxpayer's gross income was omitted?
Six years from the date the return was filed.
Q23.Alice requests an extension (Form 4868) to give herself an extra six months to file her tax return. She chooses not to pay any taxes with the extension because her records are disorganized and she is uncertain of the amount she owes. On October 15, when she finally prepares her return, she discovers that she owes $3,000 in income tax. She pays the full amount when she files her return right on October 15, which is the extended due date. What penalties, if any, will Alice have to pay?
She will owe interest on the amount owed and a late payment penalty.
Q24.Samuel is a U.S. citizen and investor who invests on multiple online platforms. The IRS notified one of these brokerage firms that the SSN Samuel provided was incorrect. Samuel ignores the notices from the firm and does not update his information. As a result, Samuel is subject to mandatory backup withholding. What is Samuel's backup withholding rate?
24%
Q25.Durant files his 2025 tax return on February 25, 2026. He has a balance due of $800 on the return. How long can he wait to pay the amount owed and not incur a late payment penalty?
He has until the due date of the return (not including extensions) to pay the amount owed and not owe a penalty.
Q26.When does the 10-year collection statute of limitations period for the IRS begin to run?
On the date the tax is assessed.
Ready to move on?
- ▸ Explain at least 80% of these 26 rules without opening the answer, twice on different days.
- ▸ Score 80% across 20 or more mapped questions over two sessions, not one memorized round.
- ▸ Complete a timed Part 1 mock and return to this unit if its concepts remain flagged or missed.
Use these checks to choose your next study action. They do not predict a PSI scaled score.