Jack is age 45 and owns a self-only high deductible health policy with a $7,000 deductible under his HSA. What is his maximum permitted HSA contribution in 2023?

A)	$3,250.
B)	$3,850.
C)	$4,600.
D)	$7,750.

What are tax preparers asked to do to prevent filing returns with stolen identities?

A)	Prepare tax returns only for existing clients.
B)	Ask taxpayers not known to them to provide two forms of identification.
C)	Check the IRS database to determine if a return for the current year has already been filed under that Social Security number.
D)	Photograph all taxpayers for whom returns are filed and retain the photos for subsequent investigation by authorities, if applicable.

A taxpayer's 16 year-old dependent son earned $7,000 in 2023. What is the standard deduction for him?

A)	$7,400.
B)	$13,850.
C)	$1,150.
D)	$0.

Dan purchased 2 exterior doors for $500 apiece and 3 energy-efficient windows for $400 apiece. Assuming the items qualify for an energy-efficient home improvement tax credit, for what tax credit would he be eligible?

A)	$660.
B)	$980.
C)	$1,560.
D)	$2,200.

Ellen recently graduated from high school, has never been married, has no qualifying children and is living on her own. At what minimum age can she qualify for an earned income credit in 2023?

A)	No minimum age applies to a taxpayer's eligibility for EIC.
B)	Age 19.
C)	Age 21.
D)	Age 25.

To which of the following would the IRS issue an Individual Tax Identification Number (ITIN)?

A)	Harry, an immigrant with a green card, who works at a local grocery store.
B)	Edna, a foreign national, who has a U.S. tax reporting requirement.
C)	Shirley, a U.S. prison inmate, who never applied for a Social Security Number.
D)	Carl, a U.S. citizen, who has foreign investment income.

To which of the following tax returns claiming the earned income credit must IRS Form 8867 be attached?

A)	Only to tax returns claiming a qualifying child.
B)	Only to tax returns claiming an earned income credit exceeding $1,000.
C)	Only to tax returns claiming an earned income credit that is filed electronically.
D)	To all tax returns claiming an earned income credit.

Which of the following expenses incurred with respect to the business use of a home are normally deductible in full, subject to any applicable deduction limit?

A)	Depreciable expenses.
B)	Indirect expenses.
C)	Unrelated expenses.
D)	Direct expenses.