70. Julie prepares Jack's return and has Jack signed t. Later in the day when another preparer is reviewing Jack's return, he discovered that Jule accidentally entered a wrong amount in one of the fields. This causes a change in the Total Income and AGl. The IRS wil tolerate some differences between Total Income and AGI if the electronic return data on an individual ncome tax return is changed after taxpayers sign the Declaration of Taxpayer. What is this a) The change in the Total Income and AGI amounts cannot differ more than $14 b) The change in the Total Income and AGI amounts cannot differ more than $50. c) The change in the Total Income and AGI amounts cannot differ more than $28. d) The change in the Total Income and AGI amounts cannot differ more than $78. 71. When Julie filed Jack's return electronically, Jack was surprised to learn he wouldn't have to mail a signed form. A PIN was used for the electronic signatures. What are the names of the two methods for electronic signatures avalable for use by taxpayers? a) Self-Select PIN and Practitioner PIN b) ERO PIN and RAL PIN c) Prior Year PIN and AGI PIN d) AGI PIN and ERO PIN 72 The paid tax preparer told Rick he is not eligible to electronicaly sign his return using the Self- Select PIN method. Rick was puzzled unil the preparer explained why. Which of the following taxpayers is listed incorrectly as being ineligible to sign individual income tax returns with an electronic signature using the Self-Select PIN method? a) Taxpayers who file Form 1040-NR the prior tax year b) Primary taxpayers under age sixteen who have never fied c) Secondary taxpayers under age sixteen who did not file the prior tax year d) Taxpayers who owe a balance to the IRS 73. If Rick was eligible to electronically sign his return using the Sef-Select PIN method, he would need to supply additional information from the previous tax year. Which of the folowing would Rick need to know in order to use the Self-Select PIN method? a) Amount of refund or tax due from the prior year b) Number of exemptions claimed from the prior year c) Amount of his AGI or the PIN he used from the prior year d) Declaration number from the prior year 74. Jason wonders how he can be certain the IRS has received his electronicaly submitted return. Which of the following is correct? a) The IRS electronicaly acknowledges the receipt of al transmissions b) Upon receipt of a paper signature for the e-filed returm, the RS wil acknowledge receipt of the transmission c) Upon receipt of supporting paper documents, the RS will acknowledge receipt of the d) The IRS will not acknowledge that they have received an electronically filed return unless the return is rejected by them for a specific reason