Question 20 of 22.

The De Minimis Rule for non-signing preparers says that a portion of the return will not be considered substantial if the schedule, entry, or other portion of the return or claim for refund involves amounts of gross income, amounts of deductions, or amounts on the basis of which credits are determined that are:

One form or less completed by the non-signing preparer.

Less than $2,500 or less than $100,000 and also less than 5% of the gross income as shown on the return or claim for refund.

Less than $5,000 or less than $200,000 and also less than 10% of the gross income as shown on the return or claim for refund.

Less than $10,000 or less than $400,000 and also less than 20% of the gross income as shown on the return or claim for refund.

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