253- Recognizing the high degree of economic dislocation and uncertainty that took place during the pandemic, Congress waived which of the following for the 2020 tax year only?

A. Requirement to repay excess advance payments of the Premium Tax Credit

B. Individual mandate penalty

C. Health Savings Account early distribution penalty

D. All of the above

254- The Employee Retention Credit was limited to a maximum of $5,000 per employee for 2020, but this cap was increased to what amount per employee per quarter for the first through third quarters of 2021?

A. $5,500

B. $6,000

C. $7,000

D. $7,500

255- If a taxpayer takes a $15,000 coronavirus-related early distribution, he or she can elect to report what amount of the distribution as income over a three-year period and pay the taxes owed on their 2020, 2021, and 2022 tax returns?

A. $0

B. $5,000

C. $5,500

D. $6,000

18- A superseding return is a return filed subsequent to the originally filed return and filed within which of the following periods?

A. After the expiration of the filing period

B. Within the filing period (including extensions)

C. Within three years of the filing period

D. Within five years of the filing period