Filing Process — Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures) Practice Test

This Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures) Filing Process practice set has 89 practice questions based on the official exam materials, each with an instant explanation.

Sample questions

Three questions from the Filing Process bank with the correct answer and an explanation. The practice quiz above draws 30 questions at random from the same bank.

1. When a preparer will electronically file a client's individual income tax return, which form does the taxpayer sign to authorize the electronic return originator (ERO) to enter or generate the taxpayer's PIN and transmit the return?

   • Form 8879, IRS e-file Signature Authorization — Correct answer
   • Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return
   • Form 8948, Preparer Explanation for Not Filing Electronically
   • Form 4868, Application for Automatic Extension of Time To File

   Explanation: Form 8879, IRS e-file Signature Authorization, is the document a taxpayer signs to authorize the ERO to enter or generate the taxpayer's Self-Select or Practitioner PIN and to transmit the return (Pub 1345). Form 8453 is only a transmittal for paper attachments that cannot be e-filed; Form 8948 explains why a preparer is filing on paper; Form 4868 requests a filing extension. None of the latter three serve as the e-file signature authorization.

   Handbook: Filing Process — IRS e-file Signature Authorization (Form 8879)

2. Under the e-file mandate, a specified tax return preparer who reasonably expects to file ______ or more covered individual, estate, or trust returns during the calendar year must generally file those returns electronically.

   • 11 — Correct answer
   • 5
   • 25
   • 100

   Explanation: IRC §6011(e)(3) and its regulations require a 'specified tax return preparer' — one who reasonably expects to file (or whose firm in the aggregate reasonably expects to file) 11 or more covered returns of individuals, estates, and trusts in a calendar year — to file those returns electronically. A preparer under the threshold is not subject to the mandate. The 11-return figure is a fixed statutory/regulatory threshold.

   Handbook: Filing Process — E-file Mandate (IRC §6011(e))

3. Under Publication 1345, an electronic return originator (ERO) is responsible for all of the following EXCEPT:

   • Guaranteeing that the IRS will accept every return the ERO transmits — Correct answer
   • Verifying the taxpayer's identity before the return is transmitted
   • Ensuring the taxpayer reviews the return and signs the authorization before transmission
   • Providing the taxpayer with a copy of the completed return

   Explanation: Per Publication 1345, an ERO must verify the taxpayer's identity, have the taxpayer review the return and sign the e-file authorization (Form 8879) before transmission, and provide a copy of the return. An ERO cannot guarantee IRS acceptance — the IRS may reject a return for validation errors such as a name/SSN mismatch or a duplicate/identity-theft flag (which may require an IP PIN). Guaranteeing acceptance is therefore the exception.

   Handbook: Filing Process — ERO Responsibilities (Pub 1345)