What is the standard filing deadline for individual federal income tax returns (Form 1040)?
Preliminary Work And Taxpayer Data
Question · Easy
The late filing blues
Short
What does filing Form 4868 on time actually buy an individual taxpayer?
Preliminary Work and Taxpayer Data
Flashcard
Which form is used to request an automatic 6-month extension of time to file an individual income tax return?
Nine-digit tax processing code requested on Form W-7 by a filer or dependent who cannot obtain a Social Security number.
Taxpayer Data and Filing
Guess the Term
Chapter 1: Tax Return Essentials & Identification
1.1 Prior-Year Return Review, Information Gathering & Carryover Tracking
Study guide
Cheat sheet
What is the penalty rate per month (or partial month) for failure to file a tax return on time, assuming no fraudulent intent?
Taxation
Question · Medium
Read the clue and guess the term in 6 tries.
Game
How does the substantial presence test decide whether a foreign national is a resident alien?
Robert filed his 2025 Form 1040 on August 10, 2026, without requesting an extension. The return showed $4,000 of unpaid tax. Ignoring any reduction for the failure-to-pay penalty, what is his failure-to-file penalty?
Six-digit security code assigned by the IRS to verify a filer's identity and block fraudulent returns using their taxpayer number.
Which form is used to file an amended individual income tax return?
Capital losses, by text
What three conditions must all be met to file as head of household?
A paid preparer omitted their PTIN from a client's 2025 Form 1040 that was filed in 2026. What is the penalty for each such failure?
Filing status allowing joint return rates for two tax years after a spouse's death when keeping a home for a dependent child.
1.2 Taxpayer Identification Numbers & Identity Protection
For 2025, a single taxpayer under age 65 is generally required to file a federal income tax return if their gross income is at least:
Swap tiles to line up three of the same term.
Term Match
What four tests must a person meet to be claimed as a qualifying relative for 2025?
What is the failure-to-pay penalty rate per month for taxes not paid by the due date?
Filing status for an unmarried taxpayer paying over half the cost of keeping up a home for a qualifying person.
An unmarried taxpayer who does not qualify as a surviving spouse generally gets the most favorable tax rates and the highest standard deduction under which filing status?
RMDs start at 73
For how many years after a spouse's death can the survivor use qualifying surviving spouse status?
Jennifer's husband passed away in January 2024. She has a 10-year-old dependent child living with her and has not remarried. What is her most advantageous filing status for tax year 2025?
Colloquial name for the Form 8615 rules taxing a child's net unearned income above an annual threshold at parental rates.
1.3 U.S. Residency & Tax Status
To be claimed as a qualifying child dependent, the child must meet which of the following age tests?
Flip two cards at a time to find matching terms.
Term Pairs
At what level of a child's 2025 unearned income does the parent's tax rate take over?
Tom provides all the support for his elderly mother who lives in her own apartment. Her only income is $4,800 in Social Security benefits. Can Tom claim his mother as a qualifying relative?
Question · Hard
Individual who is not a United States citizen or national, classified as resident or nonresident under green card or presence tests.
Under the qualifying relative test, the gross income limit for 2025 is:
What amount of net self-employment earnings forces a Form 1040 even when income is under the standard deduction?
Mark and Lisa are married. Lisa wants to file Married Filing Separately. Which of the following is TRUE about the Married Filing Separately status?
Type of child placed with a taxpayer by an authorized placement agency or court order who satisfies the qualifying child relationship test.
Chapter 2: Filing Requirements & Status Determination
2.1 Filing Requirements & Income Thresholds
Which of the following relationships does NOT meet the relationship test for a qualifying child?
Find five hidden terms in a grid of letters.
Term Search
What happens to an e-filed return when the taxpayer has an Identity Protection PIN but leaves it off?
Sarah is unmarried, pays more than half the cost of keeping up her home, and her 25-year-old son (who is not disabled and not a student) lives with her all year. He earned $9,000 of wages in 2025, and she provides more than half of his support. What is Sarah's correct filing status for 2025?
Type of individual retirement account funded with nondeductible contributions whose qualified distributions of earnings are tax-free after a five-year period.
Income and Assets
Which of the following is the primary factor the IRS uses to determine whether a worker is an employee or an independent contractor?
Income And Assets
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