Software and Tools Flashcards
7 cards from real IRS practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Software and Tools flashcards as text
What is the purpose of the IRS Electronic Federal Tax Payment System (EFTPS) Batch Provider Software?
Answer: To enable payroll processors and accountants to submit bulk tax payments for multiple clients
EFTPS Batch Provider Software allows tax professionals and payroll companies to submit federal tax payments for multiple clients in a single batch transaction.
Under IRS Publication 1345, which entity is responsible for ensuring that a completed paper signature document (Form 8879) is retained for the required period?
Answer: The Electronic Return Originator (ERO) must retain it for 3 years
Per IRS Publication 1345, the ERO is responsible for retaining the signed Form 8879 for three years from the due date or filing date, whichever is later.
Which IRS tool provides free guided tax preparation software for taxpayers with income at or below a certain threshold?
Answer: Free File Guided Software
Free File Guided Software offers free, brand-name tax preparation software through IRS.gov for taxpayers meeting the income eligibility threshold.
A tax professional wants to register for IRS e-Services for the first time. Which identity verification standard does the IRS currently require?
Answer: ID.me identity verification with biometric or document verification
The IRS now requires ID.me identity verification, which uses biometric or document-based identity proofing, to access IRS e-Services.
What information is NOT available through the IRS Get Transcript tool for a tax professional accessing a client's transcript with proper authorization?
Answer: Current year tax return line items before processing is complete
Transcripts for the current year return are not immediately available; they typically become accessible only after the IRS has processed the return.
Which IRS business rule would cause a MeF return to be rejected due to a duplicate filing issue?
Answer: R0000-902
Business rule R0000-902 is triggered when the IRS determines that a return with the same TIN and tax period has already been accepted, resulting in a duplicate filing rejection.
When using IRS e-Services' Transcript Delivery System, which form must be on file with the IRS to authorize a third party to receive a client's tax transcripts?
Answer: Form 2848 or Form 8821
Either Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) must be on file with the IRS CAF unit to authorize transcript access through TDS.