Who will need to file Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, to claim a refund of the decedent's income taxes?

Decedent's surviving spouse.

Decedent's adult child who was not appointed as personal representative.

Decedent's partner who was appointed as personal representative.

Decedent's surviving spouse filing a return by the due date when a personal representative has not yet been appointed.

2. When would an employer-provided vehicle become a taxable benefit?

It is always a taxable benefit.

When an employer provides a vehicle that is exclusively for business purposes, not personal use or commuting.

When there is de minimis personal use.

When there is regular, personal use of the vehicle.

3. If a taxpayer had a financial interest in, or signature authority over, a financial account in a foreign country, or they received a distribution from, or were a grantor of or transferor to, a foreign trust, what must be completed and filed?

Form 1099-INT, Interest Income.

Part I of the Schedule B (Form 1040), Interest and Ordinary Dividends.

Part II of the Schedule B (Form 1040), Interest and Ordinary Dividends.

Part III of the Schedule B (Form 1040), Interest and Ordinary Dividend

4. Which of these would NOT be a de minimis employee benefit?

The employer: Brought in donuts at the end of a rather difficult work week.

Held an office party.

Provided a cake to celebrate an employee's birthday.

Provided sandwiches for lunch every day.