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  Student Name: Long Fa Hwang
     
  Address: 257 CASTRO ST#101
  City, State, Zip: MOUNTAIN VIEW, CA 94041
  Email: volvobet@hotmail.com
  Phone No.: (650) 965-3740
  CTEC No. : A030509
  PTIN: P01218188
  Oregon No. : NA
  EA No.: NA
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  Course Type: Continuing Education
     
     

 

2021 Continuing Tax Education Courses

Tax Professional Registration (Upon completion, please go to ctec.org, Oregon Board of Tax Practitioners, Maryland or New York Tax Preparer Registration to complete your registration and pay your fees)

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Tracker -> 2020 Tax Law Review Questions -> Transcript (LONG FA HWANG) 

Summary Report 

Candidate: 

LONG FA HWANG 

User Identifier 3: 

A030509 

User Identifier 4: 

P01218188 

Quiz Title: 

2020 Tax Law Review Questions 

Overall Result: 

PASS 

Overall Score: 

220/300 

Percentage Score: 

73 

Passing Percentage: 

70 

Time Results Received: 

Jul 24, 14:04:20, 2020 

Time Spent: 

00:05:34 

 
 
 

Question Breakdown 

Question Reference 

Answer 

Score 

Time 

Question 1 The results compared to previous results give us informat 

A. Rising prices. 

10 

4.82s 

Question 2 Practically everything you received for your work or serv 

D. All of the above. 

10 

1.87s 

Question 3  In 2019, there are penalties for not filing a required F 

C. Both A or B above. 

10 

2.04s 

Question 4 For 2019, Schedule B Part III is where you report a finan 

D. Any of the above. 

10 

5.34s 

Question 5 You can try to figure out what to do about making sure th 

C. Both A and B above. 

10 

2.35s 

Question 6 What are the types of calculation methods for claiming of 

C. Either A or B above. 

10 

12.77s 

Question 7 Individuals always challenge the constitutionality of tax 

C. Both A and B above. 

10 

2.75s 

Question 8 In 2019 or any tax year, you should supply the taxing age 

D. All of the above. 

0 

3.43s 

Question 9 The Internal Revenue Service will use the 2019 tax return 

D. All of the above. 

10 

2.34s 

Question 10 To determine if you must file a tax return for 2019, you 

C. Both A and B above. 

10 

2.67s 

Question 11 Even if you are not required to file a tax return for 20 

A. If you had income tax withheld from your pay. 

0 

8.02s 

Question 12 You may be able to include your child s interest and div 

D. Any of the above. 

10 

3.56s 

Question 13 You may have to file a tax return for 2019 even if your 

D. Only A and B above. 

10 

2.00s 

Question 14 The head of household filing status has more requirement 

D. Any of the above. 

0 

2.18s 

Question 15 If you do not itemize deductions, you are entitled to a 

B. January 2, 1955 

10 

2.60s 

Question 16 Once you are married in 2019, you can file as 

C. Married Filing jointly only. 

0 

29.30s 

Question 17 You will most likely be obligated to file a 2019 tax ret 

D. Any of the above. 

10 

9.12s 

Question 18 For 2019, the new tax law will now use the _______ which 

D. CPI-W 

0 

78.05s 

Question 19 For 2019, the new tax law treatment of alimony payments 

A. Executed after December 31, 2018 

0 

11.17s 

Question 20 In 2019, the due diligence requirement that has always b 

D. All of the above. 

10 

32.48s 

Question 21 If you don t show proper due diligence on how you qualif 

A. The IRS will impose a $520 penalty for each failure. 

10 

4.68s 

Question 22 For 2018, it is important that you be aware that you can 

B. There is a new $500 nonrefundable credit for dependents 

10 

3.92s 

Question 23 For 2019, foreigners who are individuals should apply fo 

A. Should attach a copy of Form 1040 to Form W-7. 

0 

4.72s 

Question 24 If you were married on or before December 31, 2019, you 

C. You can be considered unmarried for 2019. 

10 

58.98s 

Question 25 If you were married at the end of 2019, even if you did 

A. It is always your legal right to file your tax return 

10 

9.80s 

Question 26 If you obtain a court decree of annulment in 2019, which 

D. All of the above. 

10 

5.53s 

Question 27 For 2019, the following is a stipulation that determines 

B. You are known in the community as holding a relationship 

10 

1.84s 

Question 28 Unreimbursed employee business expenses, such as job tra 

D. Allows you to deduct a greater deduction for investment 

0 

5.66s 

Question 29 The kiddie tax will most likely apply until the year the 

D. All of the above. 

10 

2.35s 

Question 30 Business expenses are those charges that you incur in ca 

D. 100% deductible. 

10 

2.16s 

 
 

 

 

 

Tracker -> 2019 Federal Tax Updates -> Transcript (LONG FA HWANG) 

Summary Report 

Candidate: 

LONG FA HWANG 

User Identifier 3: 

A030509 

User Identifier 4: 

P01218188 

User Identifier 5: 

staticbed54 

Quiz Title: 

2019 Federal Tax Updates 

Overall Result: 

PASS 

Overall Score: 

240/300 

Percentage Score: 

80 

Passing Percentage: 

70 

Time Results Received: 

Jul 16, 10:40:08, 2020 

Time Spent: 

00:43:36 

 
 
 

Question Breakdown 

Question Reference 

Answer 

Score 

Time 

Question Starting in 2018, under the new tax bill, children with ITIN 

C. Refundable. 

10 

41.41s 

Question The new Tax Cuts and Job Act has also revised the depreciati 

D. Up to $10,000 for first year depreciation. 

0 

116.02s 

Question There are two items you must consider in your ability to ded 

B. $750,000 of your home mortgage debt. 

10 

61.05s 

Question The new Tax Cuts and Jobs Act, has made adjustment to the Se 

D. All of the above. 

0 

45.93s 

Question The new tax legislation, which the President signed into law 

D. All of the above. 

10 

31.81s 

Question Everything else very much remains the same as to the qualifi 

A. Allows for a $500 credit for other dependents who are 

10 

46.33s 

Question The new Tax Cuts and Job Act law has made the deduction for 

C. It is up to 10 percent to 60 percent. 

10 

325.19s 

Question It has always been that only new property placed in service 

A. Allows used property too. 

10 

100.08s 

Question In 2018, any 529 withdrawals continue to be tax-free so long 

D. Any of the above. 

10 

13.43s 

Question If your Adjusted Gross Income is $35,000, you can contribute 

A. 60% of your Adjusted Gross Income. 

10 

207.42s 

Question The general rule is that a repeal of statutory language that 

B. Is no longer enforceable. 

0 

46.40s 

Question Starting in 2018, the unreimbursed employee business expense 

D. All of the above. 

10 

20.31s 

Question Other than being at a tax bracket of 39 6% and being taxed a 

D. All of the above. 

10 

20.66s 

Question The alternative minimum tax will continue with the new Tax C 

B. Only be 28 percent. 

10 

115.60s 

Question Colleges and universities counted on the previous tax code t 

B. The Tax Cuts and Job Act has repealed the rule that 

10 

25.44s 

Question The new Tax Cuts and Jobs Act of 2017 will increase the stan 

A. $12,000; $24,000 

10 

22.11s 

Question The PATH Act law states that starting January 1, 2018, bonus 

B. On December 22, 2017, the new tax bill went into effect 

10 

145.90s 

Question What are these adjustments to income that help you arrive at 

D. All of the above. 

0 

28.70s 

Question The taxpayer must substantiate on a contemporaneous acknowle 

C. Both A and B above. 

10 

49.43s 

Question For 2018, the TCJA retains the historic rehabilitation tax c 

C. The new TCJA tax law retains the Renewable Energy 

0 

57.27s 

Question For 2018, if the taxpayer is owed a refund, the child tax cr 

B. $1,400. 

10 

67.39s 

Question With the new tax legislation, alimony is treated differently 

A. Because now neither can the payer deduct it, nor is the 

10 

220.54s 

Question The new Tax Cuts and Jobs Act (TCJA) has limitations on the 

D. You will not be able to use it because NOLs have been 

0 

235.57s 

Question New changes will be implemented for the ABLE in the course o 

B. Achieving a Better Life Experience. 

10 

57.72s 

Question The premium tax credit continues and thus taxpayers who cont 

B. Is no intention in the code for discontinuing the premium 

10 

55.15s 

Question For 2018, the deduction for casualty and theft losses has be 

C. Both A and B above. 

10 

17.24s 

Question What is the marriage penalty? The TCJA of 2017 has lowered t 

A. The “marriage penalty” or the higher tax bill is due 

10 

39.23s 

Question You can discharge your federal and private student loan debt 

B. Will no longer be treated as taxable income by the 

10 

70.19s 

Question The TCJA of 2017 has brought changes to the way pass through 

A. 20% of the business income and will be claimed as a 

10 

214.46s 

Question In 2018, there are two classes of businesses taken into cons 

D. All of the above. 

10 

72.84s 

 
 

 

 

 

Tracker -> 2020 Updates Review Questions -> Transcript (LONG FA HWANG) 

Summary Report 

Candidate: 

LONG FA HWANG 

User Identifier 2: 

User Identifier 3: 

A030509 

User Identifier 4: 

P01218188 

Quiz Title: 

2020 Updates Review Questions 

Overall Result: 

PASS 

Overall Score: 

70/90 

Percentage Score: 

78 

Passing Percentage: 

70 

Time Results Received: 

Jul 16, 09:51:09, 2020 

Time Spent: 

00:00:53 

 
 
 

Question Breakdown 

Question Reference 

Answer 

Score 

Time 

Question 1 There are many changes that came about with the new admin 

B. $2,000 

10 

3.22s 

Question 2 The purpose of the AMT is to effectively take back some o 

C. Both A and B above. 

10 

6.65s 

Question 3 The new deduction for pass-through businesses was created 

B. The total payroll amount paid to employees. 

0 

8.84s 

Question 4 The kiddie tax will most likely apply until the year the 

A. The child must file a tax return for the tax year. 

0 

6.42s 

Question 5 The new Tax Cuts and Jobs Act also brought change to Sect 

D. All of the above. 

10 

2.42s 

Question 6 There has been a major change to the NOL carryforward and 

D. The new Tax Cuts and Jobs Act (TCJA) reform amendments 

10 

3.68s 

Question 7 The Affordable Care Act continues for another _______ and 

A. Year. 

10 

2.41s 

Question 8 There are restrictions placed on Congress as to what it c 

A. The repeal of the tax penalty is not a repeal of the 

10 

1.99s 

Question 9 The rules for employer-operated eating facilities remain 

D. All of the above. 

10 

1.53s 

 
 

 

 

Tracker -> 2021 Tax Law Final -> Transcript (Long Fa Hwang ) 

Summary Report 

Candidate: 

Long Fa Hwang 

User Identifier 2: 

User Identifier 3: 

A030509 

User Identifier 4: 

P01218188 

Quiz Title: 

2021 Tax Law Final 

Overall Result: 

PASS 

Overall Score: 

370/500 

Percentage Score: 

74 

Passing Percentage: 

70 

Time Results Received: 

Aug 3, 09:26:17, 2020 

Time Spent: 

00:55:52 

 
 
 

Question Breakdown 

Question Reference 

Answer 

Score 

Time 

Question Practically everything you received for your work or service 

D. All of the above. 

10 

32.56s 

Question To further illustrate, you bought 5,000 shares of XYZ Corp 

B. You have no qualified dividends from XYZ Corporation 

10 

156.06s 

Question For 2019, if we have $10,000 hobby income and $10,000 hobby 

B. $10,000 

10 

30.16s 

Question To determine if you must file a tax return for 2019, you mus 

D. All income regardless of source. 

0 

55.92s 

Question The new deduction for pass-through businesses was created by 

D. All of the above. 

10 

29.58s 

Question You can try to figure out what to do about making sure the I 

C. Both A and B above. 

10 

113.51s 

Question Individuals always challenge the constitutionality of taxati 

C. Both A and B above. 

10 

29.72s 

Question For 2019, a mandatory ______ withholding rate applies to eli 

A. 10 percent. 

0 

43.39s 

Question For 2019, the maximum allowed depreciation expenses for pass 

B. $25,000 limitation. 

10 

47.02s 

Question For 2019, the following is a stipulation that determines if 

B. You are known in the community as holding a relationship 

10 

208.86s 

Question In 2019, you generally must report sales and other dispositi 

C. Form 8949. 

10 

164.98s 

Question Under the new tax law, Starting in 2019 the qualifying prope 

D. Any of the above. 

10 

24.95s 

Question For 2019, foreigners who are individuals should apply for an 

A. Should attach a copy of Form 1040 to Form W-7. 

0 

23.64s 

Question The Internal Revenue Service will use the 2019 tax return in 

D. All of the above. 

10 

34.48s 

Question For 2019, to be able to deduct 50% of your meals as a busine 

B. Ordinary and necessary in carrying on your trade or 

10 

33.22s 

Question The head of household filing status has more requirements to 

A. To have supported a home for your dependent for more than 

10 

115.28s 

Question There are things you must consider in your ability to deduct 

C. Both A and B above. 

10 

66.15s 

Question The Earned Income Tax Credit remains unchanged under the new 

B. Take into account adjustments for information. 

10 

151.32s 

Question In 2019 or any tax year, you should supply the taxing agenci 

B. The most correct information requested on the tax forms 

10 

32.75s 

Question The Tax Cuts and Jobs Act did not make any changes to the IR 

D. Any of the above. 

10 

112.91s 

Question For 2019, unemployment benefits are fully taxable and the be 

C. Form 1099-G. 

10 

27.82s 

Question For 2019, expenses that would normally have nothing to do wi 

A. 50 percent. 

0 

116.69s 

Question For 2019, the CDCTC or child care dependent tax credit allow 

A. If therefore if there is no tax to cancel, there is no 

10 

294.67s 

Question You must keep records in 2019 to substantiate your tax retur 

D. Any of the above. 

10 

24.12s 

Question Under the new Tax Cuts and Jobs Act, a qualified 2016 disas 

A. 10 percent. 

10 

16.04s 

Question Business income is any income received from the sale of your 

C. Security deposits and loans. 

10 

43.54s 

Question Even if you are not required to file a tax return for 2019, 

A. If you had income tax withheld from your pay. 

0 

17.71s 

Question If you don t show proper due diligence on how you qualified 

A. The IRS will impose a $520 penalty for each failure. 

10 

26.92s 

Question You may claim on Form 8863 a Lifetime Learning credit of up 

A. $1,000 

0 

21.15s 

Question Once you are married in 2019, you can file as 

C. Married Filing jointly only. 

0 

8.53s 

Question In 2019, if you are entitled to a lump-sum distribution from 

B. Making a tax-free rollover within the 90 day period. 

0 

87.62s 

Question Starting in 2019, a taxpayer would not be allowed to claim a 

A. Will incur a penalty if it does not provide a written 

0 

36.19s 

Question For 2019, the new tax law treatment of alimony payments will 

C. Either A or B above. 

10 

273.80s 

Question For 2019, the personal exemption which is normally adjusted 

B. $0 

10 

9.86s 

Question If you were married at the end of 2019, even if you did not 

B. If you are married you must file as married filing 

0 

36.24s 

Question Estimated tax is the method used to pay Social Security and 

B. Form 1040-ES 

10 

13.29s 

Question For 2019, you are required to report information about asset 

A. $50,000 

10 

72.64s 

Question The new Tax Cuts and Jobs Act expenses that are still deduct 

D. None, the TCJA tax reform has completely suspended this 

0 

40.28s 

Question For 2019, you must prove or be ready to prove that you have 

D. All of the above. 

10 

19.94s 

Question You can request an automatic extension of time to file a 201 

C. Form 4868. 

10 

8.32s 

Question For 2019, a report on Foreign Bank and Financial Accounts, g 

A. Exceeds $10,000. 

10 

65.78s 

Question If you do not itemize deductions, you are entitled to a high 

B. January 2, 1955 

10 

55.56s 

Question For 2019, the simplified method at arriving at your deductib 

A. $1,500. 

10 

186.87s 

Question You must also consider the time when you make certain expens 

D. It would not matter as long as the expenses are made from 

0 

78.00s 

Question The highest 2019 tax rate is 

C. 37 percent. 

10 

38.10s 

Question If you obtain a court decree of annulment in 2019, which hol 

D. All of the above. 

10 

37.48s 

Question In 2020 the deadline to file tax returns was extended from A 

B. Covid-19. 

10 

9.43s 

Question Business expenses are those charges that you incur in carryi 

D. 100% deductible. 

10 

36.22s 

Question The suspension of unreimbursed employee business deductions 

A. The hobby losses will be completely eliminated. 

10 

39.17s 

Question For some eligible property with longer production periods, t 

D. Any of the above. 

0 

60.11s 

 
 

 

 

Tracker -> 2021 Ethics Final -> Transcript (Longfa Hwang) 

Summary Report 

Candidate: 

Longfa Hwang 

User Identifier 2: 

User Identifier 3: 

A030509 

User Identifier 4: 

P01218188 

Quiz Title: 

2021 Ethics Final 

Overall Result: 

PASS 

Overall Score: 

180/200 

Percentage Score: 

90 

Passing Percentage: 

70 

Time Results Received: 

Aug 3, 16:21:22, 2020 

Time Spent: 

00:33:33 

 
 
 

Question Breakdown 

Question Reference 

Answer 

Score 

Time 

Question A ________ may be imposed, per I R C §6695(f), on a return 

B. $520 penalty. 

10 

94.81s 

Question The director of the Office of Professional Responsibility mu 

A. 30 days 

10 

78.44s 

Question A preparer that is also a financial institution, but has not 

D. Any of the above. 

10 

346.21s 

Question For 2019, the following is a true statement regarding practi 

A. The practitioner must use reasonable efforts to identify 

10 

29.91s 

Question In 2019, anytime an ERO enters the taxpayer s PIN on the ele 

A. Must be signed by the taxpayer. 

10 

19.41s 

Question The new thing this time around is that an individual applyin 

B. Form W-7 

10 

35.78s 

Question The taxpayer who is issued an ITIN is usually not eligible t 

A. These people are usually not eligible for an SSN. 

10 

38.43s 

Question Tax advisors should provide clients with the highest quality 

C. Establishing the facts, determining which facts are 

10 

78.13s 

Question In tax year 2019, you can represent taxpayers if you are 

D. Any of the above. 

10 

22.61s 

Question Filing electronically allows you to receive your refund much 

B. 2 weeks 

0 

392.84s 

Question A durable power of attorney is a power of attorney which 

B. Specifies that the appointment of the attorney-in-fact 

10 

40.66s 

Question You must go into your PTIN account and sign the ____________ 

B. Circular 230 Consent statement. 

10 

86.61s 

Question Your client may need to file Form 8862 in 2019 and may be ba 

A. Next 10 years. 

10 

45.46s 

Question If you prepared a tax return two years ago when you were par 

A. At every stage of the tax returns you prepare to be able 

10 

98.35s 

Question The IRS can only allow so much abuse and may start sending L 

A. $520 for each missing form. 

10 

128.66s 

Question Providers must never put their address in fields reserved fo 

C. Form 8453. 

10 

84.45s 

Question You should probably modify your interview packets to include 

A.  Will not show due diligence but the fact that you are 

10 

25.86s 

Question You as a tax professional are defined under the FTC as a fin 

D. All of the above. 

10 

75.88s 

Question You need to answer the questions covering EITC eligibility o 

C. Form 8867 

10 

185.25s 

Question A few things to consider, even the most basic of things abou 

B. Prevent improper or unauthorized modifications or 

0 

89.70s 

 
 

 

 

 

Tracker -> 2021 California Review Questions -> Transcript (Longfa Hwang) 

Summary Report 

Candidate: 

Longfa Hwang 

User Identifier 2: 

User Identifier 3: 

A030509 

User Identifier 4: 

P01218188 

Quiz Title: 

2021 California Review Questions 

Overall Result: 

PASS 

Overall Score: 

120/150 

Percentage Score: 

80 

Passing Percentage: 

70 

Time Results Received: 

Aug 7, 14:20:21, 2020 

Time Spent: 

00:38:05 

 
 
 

Question Breakdown 

Question Reference 

Answer 

Score 

Time 

Question 1 The TCJA tax reform amended section 11(3) to provide a pe 

D. We don't use a price index in California. 

0 

59.08s 

Question 2 One of the tax planning strategies is about knowing how n 

C. Does not conform with federal to the changes to the NOL 

10 

77.96s 

Question 3 As with married couples, things happen in the relationshi 

D. All of the above. 

10 

15.21s 

Question 4 Moving expenses have been suspended by the TCJA for tax y 

C. California will continue to allow moving expenses at the 

10 

209.97s 

Question 5 California taxes the interest received from bonds that ar 

A. Look forward to paying the tax on the interest earned 

10 

8.94s 

Question 6 The new Tax Cuts and Job Act has also revised the depreci 

C. Both A and B above. 

10 

265.26s 

Question 7 All depreciation methods used must be acceptable to Calif 

B. Adjust your depreciation and the useful life of the 

10 

239.57s 

Question 8 California mainly conforms to the federal tax law, except 

D. Any of the above. 

10 

244.71s 

Question 9 The new Tax Cuts and Jobs Act of 2017 also brought change 

C. California wants to keep to the original plan to help 

10 

224.63s 

Question 10 In order to motivate companies to make treatment drugs t 

C. No comparable credit but the expenses can be repurposed. 

10 

178.67s 

Question 11 There are benefits offered by investing in a Roth IRA wh 

C. California conforms to federal tax law on contributions, 

10 

253.59s 

Question 12 You must be able to identity what constitutes unemployme 

A. As far as California is concerned, unemployment is not 

10 

153.41s 

Question 13 Now the federal IRC has due diligence requirements for q 

D. None, California conforms to the due diligence 

10 

132.78s 

Question 14 The nonrefundable renter s credit, as with the other cre 

 

0 

20.80s 

Question 15 If you didn t itemize deductions on your federal tax ret 

D. None of the above. 

0 

176.72s 

 
 
 

T 

 

 

Tracker -> 2021 California Final -> Transcript (LONG-FA HWANG) 

Summary Report 

Candidate: 

LONG-FA HWANG 

User Identifier 2: 

User Identifier 3: 

A030509 

User Identifier 4: 

P01218188 

Quiz Title: 

2021 California Final 

Overall Result: 

PASS 

Overall Score: 

220/250 

Percentage Score: 

88 

Passing Percentage: 

70 

Time Results Received: 

Aug 10, 10:05:26, 2020 

Time Spent: 

00:55:48 

 
 
 

Question Breakdown 

Question Reference 

Answer 

Score 

Time 

Question  On December 22, 2017, the new tax bill went into effect inc 

D. All of the above. 

10 

238.20s 

Question An exclusion from gross income of certain military pay recei 

B. California also does not conform to allowing a joint 

10 

111.74s 

Question The annual contribution is adjusted for inflation as are mos 

A. $15,000 because California conforms to the increase. 

0 

185.49s 

Question Qualified bicycle commuting reimbursement exclusion has been 

A. Does not conform to the suspension. 

10 

191.23s 

Question As with married couples, things happen in the relationship t 

D. All of the above. 

10 

27.97s 

Question California does not conform to the federal standard deductio 

A. The standard deduction amounts for California are 

10 

160.18s 

Question We are mostly concerned with items that differ in preparing 

A. You must account for the difference and make the 

10 

77.45s 

Question The new Tax Cuts and Job Act has also revised the depreciati 

C. Both A and B above. 

10 

154.81s 

Question There are many credits, deductions and employee fringe benef 

D. None of the above. 

10 

210.73s 

Question The nonrefundable renter s credit, as with the other credits 

B. A California Renter's Credit Qualification 

10 

17.79s 

Question In order to motivate companies to make treatment drugs that 

C. No comparable credit but the expenses can be repurposed. 

10 

167.82s 

Question The new TCJA tax reform suspends all miscellaneous itemized 

C. Both A and B above. 

10 

121.66s 

Question This deduction can allow you to take a deduction for up to 2 

A. California does not conform to the new federal deduction 

10 

210.79s 

Question New federal tax law limits the NOL deduction to 80 percent o 

D. Will continue to allow NOLs to be carried back two years 

10 

145.17s 

Question Upon filing a California domestic partnership with the state 

A. With this ruling, individuals of the same sex can now 

10 

277.22s 

Question You should consider tax planning as part of your tax filing 

B. Tax planning strategies. 

10 

46.04s 

Question Talking about students and the tax benefits of being a stude 

A. Reverse it for California tax purposes by entering the 

10 

42.17s 

Question The new Tax Cut and Job Act has changed our 2018 SALT The n 

D. None, California does not allow a deduction for state and 

10 

149.70s 

Question The provision in the new Tax Cuts and Jobs Act allows studen 

C. Both A and B above. 

10 

288.34s 

Question The new Tax Cuts and Job Act law has made the deduction for 

C. Increases by 10%. 

0 

107.73s 

Question Due to the fact that the Paid Family Leave (PFL) program is 

B. Tax Free for California tax purposes. 

10 

159.09s 

Question The following is a true statement about ridesharing fringe b 

C. California law provides income exclusions for 

10 

170.68s 

Question One of the tax planning strategies is about knowing how net 

D. All of the above. 

0 

29.10s 

Question Now the federal IRC has due diligence requirements for qual 

D. None, California conforms to the due diligence 

10 

21.69s 

Question California taxes the interest received from bonds that are n 

A. Look forward to paying the tax on the interest earned 

10 

21.20s 

 
 
 

T 

 

 

 

 

Tracker -> 2021 Ethics Review Questions -> Transcript (Long Fa Hwang) 

Summary Report 

Candidate: 

Long Fa Hwang 

User Identifier 2: 

User Identifier 3: 

A030509 

User Identifier 4: 

P01218188 

Quiz Title: 

2021 Ethics Review Questions 

Overall Result: 

PASS 

Overall Score: 

100/100 

Percentage Score: 

100 

Passing Percentage: 

70 

Time Results Received: 

Aug 3, 15:36:43, 2020 

Time Spent: 

00:00:54 

 
 
 

Question Breakdown 

Question Reference 

Answer 

Score 

Time 

Question 1 To reduce your risk of identity theft for 2019, you need 

D. All of the above. 

10 

8.13s 

Question 2 You should probably modify your interview packets to incl 

A.  Will not show due diligence but the fact that you are 

10 

2.52s 

Question 3 In 2019, anytime an ERO enters the taxpayer s PIN on the 

A. Must be signed by the taxpayer. 

10 

5.17s 

Question 4 For 2019, the following is a true statement regarding pra 

A. The practitioner must use reasonable efforts to identify 

10 

14.82s 

Question 5 To qualify for continuing tax education credit for an enr 

D. All of the above. 

10 

4.17s 

Question 6 With respect to any matter administered by the Internal R 

D. None of the above. 

10 

2.31s 

Question 7 Tax advisors should provide clients with the highest qual 

C. Establishing the facts, determining which facts are 

10 

5.05s 

Question 8 Being convicted of any criminal offense under the revenue 

D. Considered disreputable conduct. 

10 

0.89s 

Question 9 Subject to certain limitations, an individual who is not 

D. Any of the above. 

10 

1.11s 

Question 10 A durable power of attorney is a power of attorney which 

B. Specifies that the appointment of the attorney-in-fact 

10 

1.62s 

 
 
 

T 

 

 

 

 

 

 

 

 

 

2020 Continuing Tax Education Courses

Tax Professional Registration (Upon completion, please go to ctec.org, Oregon Board of Tax Practitioners, Maryland or New York Tax Preparer Registration to complete your registration and pay your fees)

 

         
 
    07/12/2019 07/12/2019 certificate #19001

Tracker -> 2018 California Final Exam -> Transcript (LONG HWANG)

Summary Report

Candidate:

LONG HWANG

User Identifier 3:

A030509

User Identifier 4:

P01218188

User Identifier 5:

staticbed54

Quiz Title:

2018 California Final Exam

Overall Result:

PASS

Overall Score:

200/250

Percentage Score:

80

Passing Percentage:

70

Time Results Received:

Jul 12, 14:42:53, 2019

Time Spent:

00:58:34



 

Question Breakdown

Question Reference

Answer

Score

Time

Question New federal tax law limits the NOL deduction to 80 percent o

D. Will continue to allow NOLs to be carried back two years

10

186.71s

Question On December 22, 2017, the new tax bill went into effect incr

D. All of the above.

10

36.60s

Question The federal law changes to simplify the kiddie tax by effect

C. California does not conform to the federal

10

97.57s

Question Talking about students and the tax benefits of being a stude

A. Reverse it for California tax purposes by entering the

10

24.57s

Question The following type of eligible medical expenses will change

D. None of the above will differ.

10

18.94s

Question The new Tax Cut and Job Act has changed our 2018 SALT The n

B. $10,000

0

6.69s

Question California conforms to the federal EITC as to the federal la

B. Only if these amounts are subject to California

10

231.36s

Question California agrees and has been conforming to the deduction o

B. Does not conform to the new federal limitation on the

10

153.97s

Question The new Tax Cuts and Job Act law has made the deduction for

A. Increases to 60%.

0

24.82s

Question The annual contribution is adjusted for inflation as are mos

A. $15,000 because California conforms to the increase.

0

203.47s

Question There are many credits, deductions and employee fringe benef

D. None of the above.

10

342.03s

Question The provision in the new Tax Cuts and Jobs Act allows studen

C. Both A and B above.

10

178.29s

Question California does not conform to the federal standard deductio

A. The standard deduction amounts for California are

10

33.40s

Question Due to the fact that the Paid Family Leave (PFL) program is

B. Tax Free for California tax purposes.

10

61.77s

Question The following is a true statement about ridesharing fringe b

C. California law provides income exclusions for

10

240.34s

Question An exclusion from gross income of certain military pay recei

D. All of the above.

0

106.23s

Question Upon filing a California domestic partnership with the state

A. With this ruling, individuals of the same sex can now

10

631.40s

Question The new TCJA tax reform suspends all miscellaneous itemized

C. Both A and B above.

10

172.68s

Question California offers tax breaks for businesses located in econ

D. All of the above.

10

24.54s

Question Very important to remember that if both the state of Califor

B. There is no need to file Schedule CA of Form 540.

10

21.78s

Question You should consider tax planning as part of your tax filing

B. Tax planning strategies.

10

21.19s

Question Qualified bicycle commuting reimbursement exclusion has bee

A. Does not conform to the suspension.

10

332.19s

Question We are mostly concerned with items that differ in preparing

A. You must account for the difference and make the

10

66.92s

Question This deduction can allow you to take a deduction for up to 2

A. California does not conform to the new federal deduction

10

85.69s

Question The threshold percentage of unreimbursed medical expenses is

D. Continue to remain the same for both.

0

196.29s

 

Tracker -> 2018 Federal Tax Law Final Exam -> Transcript (LONG HWANG)

Summary Report

Candidate:

LONG HWANG

User Identifier 2:

volvobet@hotmail.com

User Identifier 3:

A030509

User Identifier 4:

P01218188

User Identifier 5:

staticbed54

Quiz Title:

2018 Federal Tax Law Final Exam

Overall Result:

PASS

Overall Score:

360/500

Percentage Score:

72

Passing Percentage:

70

Time Results Received:

Jul 12, 11:40:09, 2019

Time Spent:

01:15:00



 

Question Breakdown

Question Reference

Answer

Score

Time

Question You must also consider the time when you make certain expens

D. It would not matter as long as the expenses are made from

0

180.74s

Question Starting in 2018, as it relates to listed property, each yea

B. The depreciation that would have been computed under

0

95.82s

Question In 2018, if you are entitled to a lump-sum distribution from

B. Making a tax-free rollover within the 90 day period.

0

262.71s

Question For 2018, a report on Foreign Bank and Financial Accounts, g

A. Exceeds $10,000.

10

15.88s

Question For 2018, under the new Tax Cuts and Jobs Act, the three cap

C. Applied to 20% of the total income level.

0

191.64s

Question The new deduction for pass-through businesses was created by

D. All of the above.

10

252.04s

Question For 2018, a mandatory ______ withholding rate applies to eli

B.  20 percent

10

35.63s

Question The Earned Income Tax Credit remains unchanged under the new

B. Take into account adjustments for information.

10

160.37s

Question For 2018, to be able to deduct 50% of your meals as a busine

B. Ordinary and necessary in carrying on your trade or

10

23.72s

Question If you expect your 2018 tax liability to be ________ or more

A. $1,000.

10

27.70s

Question There are things you must consider in your ability to deduct

C. Both A and B above.

10

45.81s

Question The Tax Cuts and Jobs Act did not make any changes to the IR

D. Any of the above.

10

33.85s

Question There is a penalty for receiving an excessive claim for refu

A. 10 percent.

0

117.56s

Question You must keep records in 2018 to substantiate your tax retur

D. Any of the above.

10

61.87s

Question To further illustrate, you bought 5,000 shares of XYZ Corp

A. You have no qualified dividends from XYZ Corporation.

0

115.12s

Question For 2018, if you are required to file an FBAR and fail to do

C. $100,000.

0

228.33s

Question If you are single and receive $25,000 is Social Security ben

C. Zero

10

22.25s

Question Estimated tax is the method used to pay Social Security and

B. Form 1040-ES

10

18.38s

Question For 2018, there are many things you can do to keep good reco

D. Any of the above.

10

25.04s

Question For 2018, the personal exemption which is normally adjusted

B. $0

10

17.71s

Question The rules for employer-operated eating facilities remain at

D. All of the above.

10

22.21s

Question In 2018 this end of January date was January 29, 2018 In 20

B. Emancipation Day.

10

29.64s

Question If you are married, you can only take an additional standard

C. $3,200

10

96.36s

Question For 2018, the 529 plans have been expanded under the new Tax

A. This has been known under the name 529 college savings

10

133.28s

Question For some eligible property with longer production periods, t

D. Any of the above.

0

68.73s

Question The new Tax Cuts and Jobs Act expenses that are still deduct

D. None, the TCJA tax reform has completely suspended this

0

36.63s

Question In 2018, you generally must report sales and other dispositi

C. Form 8949.

10

380.35s

Question The highest 2018 tax rate is

C. 37 percent.

10

80.10s

Question You can try to figure out what to do about making sure the I

C. Both A and B above.

10

44.06s

Question The older or blind individuals will continue to receive an a

A. $1,300 for 2018.

10

84.60s

Question For 2018, you would deduct a percentage of these expenses -

A. Standard method.

10

134.46s

Question You are allowed to contribute and deduct up to 60% of your A

A. $21,000

10

163.79s

Question You may contribute to a dependent care FSA if you expect to

A. $5,000.

0

124.77s

Question For 2018, you must prove or be ready to prove that you have

D. All of the above.

10

26.22s

Question You may claim on Form 8863 a Lifetime Learning credit of up

B. $2,000

10

189.29s

Question For 2018, the CDCTC or child care dependent tax credit allow

A. If therefore if there is no tax to cancel, there is no

10

244.94s

Question For 2018, you are required to report information about asset

C. $10,000.

0

17.70s

Question Business income is any income received from the sale of your

C. Security deposits and loans.

10

32.53s

Question For 2018, expenses that would normally have nothing to do wi

B. 100 percent.

10

51.36s

Question For 2018, unemployment benefits are fully taxable and the be

C. Form 1099-G.

10

51.88s

Question Under the new Tax Cuts and Jobs Act, a qualified 2016 disas

A. 10 percent.

10

16.70s

Question For 2018, the maximum allowed depreciation expenses for pass

B. $25,000 limitation.

10

84.92s

Question Under the new tax law, Starting in 2018 the qualifying prope

D. Any of the above.

10

18.48s

Question Practically everything you received for your work or service

D. All of the above.

10

20.90s

Question For 2018, the simplified method at arriving at your deductib

B. $5,000.

0

186.93s

Question When a taxpayer dies, his standard deduction is what it woul

B. $13,600

0

32.51s

Question For 2018, if we have $10,000 hobby income and $10,000 hobby

B. $10,000

10

37.08s

Question You can request an automatic extension of time to file a 201

C. Form 4868.

10

10.31s

Question The suspension of unreimbursed employee business deductions

A. The hobby losses will be completely eliminated.

10

81.16s

Question Starting in 2018, a taxpayer would not be allowed to claim a

A. Will incur a penalty if it does not provide a written

0

28.39s

 

Tracker -> 2020 Tax Law Review Questions -> Transcript (LONG HWANG)

Summary Report

Candidate:

LONG HWANG

User Identifier 2:

volvobet@hotmail.com

User Identifier 3:

A030509

User Identifier 4:

P01218188

Quiz Title:

2020 Tax Law Review Questions

Overall Result:

PASS

Overall Score:

270/300

Percentage Score:

90

Passing Percentage:

70

Time Results Received:

Jul 11, 16:29:12, 2019

Time Spent:

00:05:09



 

Question Breakdown

Question Reference

Answer

Score

Time

Question 1 The results compared to previous results give us informat

A. Rising prices.

10

4.73s

Question 2 Practically everything you received for your work or serv

D. All of the above.

10

2.06s

Question 3  In 2019, there are penalties for not filing a required F

C. Both A or B above.

10

1.53s

Question 4 For 2019, Schedule B Part III is where you report a finan

D. Any of the above.

10

2.16s

Question 5 You can try to figure out what to do about making sure th

C. Both A and B above.

10

2.02s

Question 6 What are the types of calculation methods for claiming of

C. Either A or B above.

10

4.07s

Question 7 Individuals always challenge the constitutionality of tax

C. Both A and B above.

10

3.15s

Question 8 In 2019 or any tax year, you should supply the taxing age

B. The most correct information requested on the tax forms

10

3.38s

Question 9 The Internal Revenue Service will use the 2019 tax return

D. All of the above.

10

5.40s

Question 10 To determine if you must file a tax return for 2019, you

D. All income regardless of source.

0

2.41s

Question 11 Even if you are not required to file a tax return for 20

D. Any of the above.

10

3.94s

Question 12 You may be able to include your child s interest and div

D. Any of the above.

10

1.38s

Question 13 You may have to file a tax return for 2019 even if your

D. Only A and B above.

10

2.12s

Question 14 The head of household filing status has more requirement

D. Any of the above.

0

1.95s

Question 15 If you do not itemize deductions, you are entitled to a

B. January 2, 1955

10

2.62s

Question 16 Once you are married in 2019, you can file as

C. Married Filing jointly only.

0

5.42s

Question 17 You will most likely be obligated to file a 2019 tax ret

D. Any of the above.

10

3.66s

Question 18 For 2019, the new tax law will now use the _______ which

A. Chained CPI

10

2.92s

Question 19 For 2019, the new tax law treatment of alimony payments

C. Either A or B above.

10

2.40s

Question 20 In 2019, the due diligence requirement that has always b

D. All of the above.

10

1.31s

Question 21 If you don t show proper due diligence on how you qualif

A. The IRS will impose a $520 penalty for each failure.

10

6.24s

Question 22 For 2018, it is important that you be aware that you can

B. There is a new $500 nonrefundable credit for dependents

10

3.19s

Question 23 For 2019, foreigners who are individuals should apply fo

B. No longer needs to attach a copy of your tax return when

10

1.79s

Question 24 If you were married on or before December 31, 2019, you

C. You can be considered unmarried for 2019.

10

3.38s

Question 25 If you were married at the end of 2019, even if you did

A. It is always your legal right to file your tax return

10

1.91s

Question 26 If you obtain a court decree of annulment in 2019, which

D. All of the above.

10

3.50s

Question 27 For 2019, the following is a stipulation that determines

B. You are known in the community as holding a relationship

10

3.93s

Question 28 Unreimbursed employee business expenses, such as job tra

A. Affects the deduction of hobby expenses.

10

2.12s

Question 29 The kiddie tax will most likely apply until the year the

D. All of the above.

10

202.15s

Question 30 Business expenses are those charges that you incur in ca

D. 100% deductible.

10

3.03s

 

Tracker -> 2019 California Review Questions -> Transcript (LONG HWANG)

Summary Report

Candidate:

LONG HWANG

User Identifier 2:

volvobet@hotmail.com

User Identifier 3:

A030509

User Identifier 4:

P01218188

User Identifier 5:

staticbed54

Quiz Title:

2019 California Review Questions

Overall Result:

PASS

Overall Score:

150/150

Percentage Score:

100

Passing Percentage:

70

Time Results Received:

Jul 10, 16:05:43, 2019

Time Spent:

00:01:10



 

Question Breakdown

Question Reference

Answer

Score

Time

Question 1 The TCJA tax reform amended section 11(3) to provide a pe

B. We will continue to use the same California Consumer

10

11.22s

Question 2 One of the tax planning strategies is about knowing how n

C. Does not conform with federal to the changes to the NOL

10

1.53s

Question 3 As with married couples, things happen in the relationshi

D. All of the above.

10

5.12s

Question 4 Moving expenses have been suspended by the TCJA for tax y

C. California will continue to allow moving expenses at the

10

3.62s

Question 5 California taxes the interest received from bonds that ar

A. Look forward to paying the tax on the interest earned

10

6.84s

Question 6 The new Tax Cuts and Job Act has also revised the depreci

C. Both A and B above.

10

4.34s

Question 7 All depreciation methods used must be acceptable to Calif

B. Adjust your depreciation and the useful life of the

10

2.08s

Question 8 California mainly conforms to the federal tax law, except

D. Any of the above.

10

3.71s

Question 9 The new Tax Cuts and Jobs Act of 2017 also brought change

C. California wants to keep to the original plan to help

10

2.75s

Question 10 In order to motivate companies to make treatment drugs t

C. No comparable credit but the expenses can be repurposed.

10

5.80s

Question 11 There are benefits offered by investing in a Roth IRA wh

C. California conforms to federal tax law on contributions,

10

4.53s

Question 12 You must be able to identity what constitutes unemployme

A. As far as California is concerned, unemployment is not

10

1.88s

Question 13 Now the federal IRC has due diligence requirements for q

D. None, California conforms to the due diligence

10

2.40s

Question 14 The nonrefundable renter s credit, as with the other cre

B. A California Renter's Credit Qualification

10

5.71s

Question 15 If you didn t itemize deductions on your federal tax ret

D. None of the above.

10

1.71s

 

Tracker -> 2019 Tax Ethics Final -> Transcript (LONG HWANG)

Summary Report

Candidate:

LONG HWANG

User Identifier 2:

volvobet@hotmail.com

User Identifier 3:

A030509

User Identifier 4:

P01218188

User Identifier 5:

staticbed54

Quiz Title:

2019 Tax Ethics Final

Overall Result:

PASS

Overall Score:

180/200

Percentage Score:

90

Passing Percentage:

70

Time Results Received:

Jul 8, 14:17:51, 2019

Time Spent:

00:34:49



 

Question Breakdown

Question Reference

Answer

Score

Time

Question The IRS has identified ___________ as a key indicator of pot

A. Questionable Forms W-2

10

106.73s

Question If you prepared a tax return two years ago when you were par

A. At every stage of the tax returns you prepare to be able

10

69.23s

Question Starting in 2018, you can represent taxpayers if you are

D. Any of the above.

10

18.93s

Question Your client may need to file Form 8862 in 2018 and may be ba

A. Next 10 years.

10

147.38s

Question You need to answer the questions covering EITC eligibility o

C. Form 8867

10

29.52s

Question Tax preparation is your profession and you should always fol

D. Any of the above.

10

132.33s

Question A preparer that is also a financial institution, but has not

D. Any of the above.

10

164.18s

Question You must go into your PTIN account and sign the ____________

B. Circular 230 Consent statement.

10

251.18s

Question An examining officer, or other Service officer or employee w

B. The District Director of the taxpayer.

10

86.56s

Question Filing electronically allows you to receive your refund much

B. 2 weeks.

0

240.98s

Question The new thing this time around is that an individual applyin

B. Form W-7

10

27.84s

Question You as a tax professional are defined under the FTC as a fin

D. All of the above.

10

39.74s

Question A few things to consider, even the most basic of things abou

D. All of the above.

10

67.66s

Question The IRS can only allow so much abuse and may start sending L

A. $520 for each missing form.

10

238.57s

Question Under IRC section 6692(g), the new tax law Tax Cuts and Jobs

B. $520 for each failure.

10

122.69s

Question For 2018, you must complete and submit _________ for all pap

A. Form 8867.

10

50.41s

Question The taxpayer who is issued an ITIN is usually not eligible t

A. These people are usually not eligible for an SSN.

10

42.53s

Question Providers must never put their address in fields reserved fo

C. Form 8453.

10

145.88s

Question The ERO may use ___________ as authority to input the taxpa

B. Pre-signed authorizations

10

53.80s

Question The director of the Office of Professional Responsibility mu

C. 90 days

0

39.78s

 

Tracker -> 2019 Ethics Review Questions -> Transcript (LONG FA HWANG )

Summary Report

Candidate:

LONG FA HWANG

User Identifier 2:

volvobet@hotmail.com

User Identifier 3:

A030509

User Identifier 4:

P01218188

User Identifier 5:

staticbed54

Quiz Title:

2019 Ethics Review Questions

Overall Result:

PASS

Overall Score:

100/100

Percentage Score:

100

Passing Percentage:

70

Time Results Received:

Jul 8, 13:39:14, 2019

Time Spent:

00:00:44



 

Question Breakdown

Question Reference

Answer

Score

Time

Question 1 To reduce your risk of identity theft for 2018, you need

D. All of the above.

10

7.53s

Question 2 You should probably modify your interview packets to incl

A.  Will not show due diligence but the fact that you are

10

5.35s

Question 3 In 2018, anytime an ERO enters the taxpayer s PIN on the

A. Must be signed by the taxpayer.

10

3.73s

Question 4 For 2018, the following is a true statement regarding pra

A. The practitioner must use reasonable efforts to identify

10

1.27s

Question 5 To qualify for continuing tax education credit for an enr

D. All of the above.

10

4.16s

Question 6 With respect to any matter administered by the Internal R

D. None of the above.

10

5.40s

Question 7 Tax advisors should provide clients with the highest qual

C. Establishing the facts, determining which facts are

10

3.55s

Question 8 Being convicted of any criminal offense under the revenue

D. Considered disreputable conduct.

10

2.72s

Question 9 Subject to certain limitations, an individual who is not

D. Any of the above.

10

2.44s

Question 10 A durable power of attorney is a power of attorney which

B. Specifies that the appointment of the attorney-in-fact

10

2.92s


 

 

 

Tracker -> 2019 Federal Tax Updates -> Transcript (LONG FA HWANG)

Summary Report

Candidate:

LONG FA HWANG

User Identifier 2:

volvobet@hotmail.com

User Identifier 3:

A030509

User Identifier 4:

P01218188

User Identifier 5:

staticbed54

Quiz Title:

2019 Federal Tax Updates

Overall Result:

PASS

Overall Score:

270/300

Percentage Score:

90

Passing Percentage:

70

Time Results Received:

Jul 5, 13:10:10, 2019

Time Spent:

00:49:18



 

Question Breakdown

Question Reference

Answer

Score

Time

Question In 2018, the part of the entertainment expense that is for m

A. 50% of your business-related meal expenses which is

10

383.45s

Question Now amongst other things, the new TCJA tax reform will doubl

A. Allows for a new $500 per dependent.

10

24.72s

Question For 2018, the deduction for casualty and theft losses has be

A. In effect for individual who are victims or a federally

0

257.28s

Question If an employer reimburses an employee for a business expense

B. The employee is no longer allowed to claim a tax

10

116.30s

Question Many taxpayers are misinformed and believe that the Affordab

A. The ACA continues as if there is no Tax Cuts and Jobs Act

10

42.60s

Question If your Adjusted Gross Income is $35,000, you can contribute

A. 60% of your Adjusted Gross Income.

10

170.00s

Question The PATH Act law states that starting January 1, 2018, bonus

A. This new tax bill will not allow a business deduction any

0

120.02s

Question Everything else very much remains the same as to the qualifi

A. Allows for a $500 credit for other dependents who are

10

28.87s

Question After the 2017 and 2018 tax years in which the 7 5 percent m

B. Revert to 10 percent which means a lower medical

10

64.09s

Question If any part of your payment toward a charitable contribution

C. Both A and B.

10

173.08s

Question It has always been that only new property placed in service

A. Allows used property too.

10

202.10s

Question The new Tax Cuts and Jobs Act of 2017 will increase the stan

A. $12,000; $24,000

10

23.45s

Question In 2018 and each year a passenger auto is depreciated, the d

C. Limited to the lesser of A or B above.

10

16.89s

Question If you are both the owner and the beneficiary on both accoun

A. The funds rolled over from the 529 college savings

10

168.77s

Question What are these adjustments to income that help you arrive at

A. Repayment of supplemental unemployment benefits required

10

222.95s

Question What is the marriage penalty? The TCJA of 2017 has lowered t

A. The “marriage penalty” or the higher tax bill is due

10

77.95s

Question Other than being at a tax bracket of 39 6% and being taxed a

D. All of the above.

10

31.91s

Question If the employer chooses to provide the fringe benefit affect

A. The employer will be able to claim a tax deduction for

10

152.03s

Question The premium tax credit continues and thus taxpayers who cont

B. Is no intention in the code for discontinuing the premium

10

75.84s

Question Colleges and universities counted on the previous tax code t

B. The Tax Cuts and Job Act has repealed the rule that

10

29.63s

Question The TCJA of 2017 has brought changes to the way pass through

A. 20% of the business income and will be claimed as a

10

31.89s

Question New changes will be implemented for the ABLE in the course o

B. Achieving a Better Life Experience.

10

106.13s

Question The Pease Limitation is the overall limitation on itemized d

A. The overall limitation on itemized deductions is

10

81.19s

Question How will the new IRA recharacterization rules affect taxpaye

A. The new Tax Cuts and Jobs Act (TCJA) has removed your

10

52.87s

Question One of the main provisions of the Obamacare is the guarantee

D. All of the above.

10

41.86s

Question In 2018, the deduction for a pass through qualified trade or

A. 20% of QBI.

10

12.20s

Question The new Tax Cut and Job Act has changed our SALT for 2018 T

C. Limited to $10,000 in total starting in 2018.

10

23.46s

Question There are two items you must consider in your ability to ded

B. $750,000 of your home mortgage debt.

10

20.83s

Question The general rule is that a repeal of statutory language that

A. Is not routinely off-limits in the budget reconciliation

0

97.80s

Question In 2018, there are two classes of businesses taken into cons

D. All of the above.

10

89.52s

 

 

Tracker -> 2019 Updates Review Questions -> Transcript (Long Fa Hwang)

Summary Report

Candidate:

Long Fa Hwang

User Identifier 2:

volvobet@hotmail.com

User Identifier 3:

A030509

User Identifier 4:

P01218188

User Identifier 5:

staticbed54

Quiz Title:

2019 Updates Review Questions

Overall Result:

PASS

Overall Score:

80/90

Percentage Score:

89

Passing Percentage:

70

Time Results Received:

Jul 5, 09:53:24, 2019

Time Spent:

00:00:56



 

Question Breakdown

Question Reference

Answer

Score

Time

Question 1 There are many changes that came about with the new admin

B. $2,000

10

4.03s

Question 2 The purpose of the AMT is to effectively take back some o

C. Both A and B above.

10

2.75s

Question 3 The new deduction for pass-through businesses was created

D. All of the above.

10

2.76s

Question 4 The kiddie tax will most likely apply until the year the

B. The child's net unearned income for the year

10

18.10s

Question 5 The new Tax Cuts and Jobs Act also brought change to Sect

D. All of the above.

10

6.31s

Question 6 There has been a major change to the NOL carryforward and

B. In the new tax reform, NOLs are allowed to carry a NOL

0

2.37s

Question 7 The Affordable Care Act continues for another _______ and

B. Two years.

10

1.54s

Question 8 There are restrictions placed on Congress as to what it c

A. The repeal of the tax penalty is not a repeal of the

10

2.03s

Question 9 The rules for employer-operated eating facilities remain

D. All of the above.

10

2.41s

 

 

 

2018 Results:

 

2018/2019 Continuing Tax Education Course 

Tax Professional Registration (Upon completion, please go to ctec.org, Oregon Board of Tax Practitioners, Maryland or New York Tax Preparer Registration to complete your registration and pay your fees)

 

hand with finger pointing downwards to topics to be completed State Hours Ethics Hours Updates Hours Tax Law Hours How Many Hours?   Score Completed Date  Submission File  Comments 
Tax Updates 2019     3   3   A+ 6/21/18 Results Excellent!
                     
Tax Law 2018       10 10   B 7/06/18 Scroll down Excellent!
                     
Tax Ethics 2018   2     2   B 6/22/18 Results Excellent!
                     
California Specific 2018 5       5   B 7/06/18 Scroll down Excellent!
                     
        Total Hours: 20          
                     
                  Print Certificate  
                IRS Notified 07/06/18 18004
Current GPA:               CTEC Notified 07/06/18  
Cumulative GPA:               Oregon NA  
Honor Roll List?              

EA

NA  

 

*You can complete the above or you can mix and match.
 
 
Results 2018
 

Tracker -> 2018 Tax Law Exam -> Transcript (Long Fa Hwang)

Summary Report

Candidate:

Long Fa Hwang

User Identifier 2:

Volvobet @hotmail.com

User Identifier 3:

A030509

User Identifier 4:

P01218188

User Identifier 5:

staticbed54

Quiz Title:

2018 Tax Law Exam

Overall Result:

PASS

Overall Score:

830/1000

Percentage Score:

83

Passing Percentage:

70

Time Results Received:

Jun 27, 17:34:45, 2018

Time Spent:

01:27:33



 

Question Breakdown

Question Reference

Answer

Score

Time

Question What is the most important thing in taxation?

B. Keeping good records.

10

26.31s

Question You generally cannot claim a married person as a dependent i

A. Taxes were taken out of their pay so they file a joint

10

48.90s

Question What is one of the most unprofessional thing that you can ev

C. Call your client after the interview to gather

0

9.94s

Question Individuals always challenge the constitutionality of taxati

C. Both A and B above.

10

17.11s

Question To meet this test, your dependent must be your son, daughter

B. The relationship test.

10

14.86s

Question If you are a bona fide resident of Puerto Rico for the whole

D. A and B above.

0

18.71s

Question Once you add up all the expenses and take into account what

A. You have met the requirement of paying more than half the

10

29.75s

Question The head of household filing status has more requirements to

A. To have supported a home for your dependent for more than

10

21.29s

Question The person who agrees to take the exemption under a multiple

A. Makes sure the others attach Form 2120 to their tax

0

82.37s

Question You can claim an exemption for someone even if you do not me

C. Both A and B above.

10

17.41s

Question If you do not itemize deductions, you are entitled to a high

B. January 2, 1952

10

3.35s

Question You should supply the taxing agencies with

D. All of the above.

0

17.78s

Question The return that is missing important information will be

D. Only A and B above.

10

35.60s

Question If under local law the child s parent has the right to the e

A. The parent is liable to pay the tax.

10

20.53s

Question There are four tests that must be met for a person to be you

C. The residency test.

10

9.97s

Question Even if you are not required to file a tax return, you shoul

D. Any of the above.

10

20.44s

Question If you are a married dependent, and you were either age over

B. Your unearned income was more than $1,050 or your earned

0

107.66s

Question If you only owe household employment taxes, you

A. You can pay by filing Schedule H and will not be required

10

12.17s

Question If you only have household employment taxes and the only rea

D. Schedule H by itself.

10

21.60s

Question If you could be claimed as a dependent by another person, you

C. Both A and B above.

10

15.45s

Question If you buy an item that is to benefit the entire family such

B. Would not be considered support towards the child.

10

18.37s

Question The year you provide the support is the year you pay for it

B. This is considered provided support by you regardless if

10

23.18s

Question A person who is a dependent may have to file a return depend

D. Any of the above.

10

10.21s

Question You should incorporate all worksheets and as many worksheets

D. All of the above

0

14.12s

Question Even if you don t make enough money to file a tax return, yo

B. You qualify for the Earned Income Credit, even if you

10

30.08s

Question If you are required to file a tax return but you fail or wil

C. Both A and B above.

10

12.35s

Question Qualifying relatives would usually be people from your exten

A. Your uncles and aunts.

10

15.93s

Question The client may need a copy of the tax return because he or s

B. Can charge for the copy but you must be able to produce

10

34.31s

Question If you file a separate tax return, you can claim an exemptio

D. All of the above.

10

14.03s

Question If you have a choice on which filing status to use, you

D. All of the above.

10

11.03s

Question If you had federal withholding or any state tax withheld, yo

A. You did not make enough money to even file a tax return.

10

52.79s

Question If a dependent child must file an income tax return but cann

A. A parent, guardian, or other legally responsible person

10

28.57s

Question Although a child can be a qualifying child of more than one

A. An exemption for the child and the Head of Household

0

42.39s

Question If you had income from Guam, the Commonwealth of the Norther

D. All of the above.

10

87.70s

Question When taking the rules and tests for claiming exemptions into

B. Cannot be used if the person who kidnapped the child is

10

206.28s

Question Sometimes filing a tax return is not required if you did not

D. Any of the above.

10

16.05s

Question If you are a U S citizen and also a bona fide resident of P

A. For any year in which you meet the income requirements.

10

59.89s

Question Adopted children are your children and

A. There is not distinction on tax returns when following

10

7.17s

Question You may be able to include your child s interest and dividen

A. $10,500.

10

102.25s

Question To meet the support test,

A. The child cannot have provided more than half of his or

10

82.06s

Question If your child is considered temporarily absent from home, yo

D. Any of the above.

10

4.07s

Question To determine which person can treat the child as a qualifyin

C. If only one of the persons is the child's parent

10

154.76s

Question You must file a tax return if

B. You owe any self-employment tax.

10

29.72s

Question Your filing status generally depends on

B. Whether you are single or married at the end of the year.

10

13.71s

Question You can claim an exemption for a qualifying child or qualify

D. All of the above.

10

10.40s

Question You will most likely be obligated to file a tax return if

D. Any of the above.

10

14.21s

Question If you and your spouse file separate tax returns, your spous

B. And does not have to live with you all year as a member

0

107.59s

Question You have provided more than half of support in the following

D. None of the above.

10

11.29s

Question Your child must pass the residency test in order to qualify

B. Must have lived with you for more than half of the year.

10

15.11s

Question You must determine your filing status before you can determi

A. Whether you are eligible to claim certain deductions and

10

51.33s

Question Once you determine if you are single, married filing jointly

D. All of the above.

10

18.95s

Question Each filing status requires a different dollar amount It se

A. Has far less responsibilities than does a person who is

10

8.72s

Question There are four tests that must be met for a person to be you

D. None of the above.

10

35.86s

Question The Internal Revenue Service encourages individuals and busi

D. All of the above.

10

23.05s

Question Even if you do not have to file a tax return, you should fil

D. Any of the above.

10

16.04s

Question Whether you must file a federal income tax return depends on

D. Any of the above.

10

83.64s

Question Whether you must file a federal income tax return depends on

D. All of the above.

10

26.00s

Question If more than one filing status applies to you, choose the on

A. Married Filing Jointly.

0

54.29s

Question You may be able to include your child s interest and dividen

D. Any of the above.

10

15.55s

Question If your spouse died during the tax year, you are considered

A. Must file a joint tax return with your new spouse.

10

23.19s

Question You must determine your filing status before you can determi

C. Standard deduction and correct tax.

10

54.70s

Question Just like a qualifying child, a qualifying relative must

C. Both A and B above.

10

69.58s

Question When you and your brother each provide 20% of your mother s

C. The people not related to her can each claim an exemption

0

255.20s

Question You have provided more than half of support in the following

D. None of the above.

10

8.37s

Question If the parents divorced or separated during the year and the

D. Any of the above.

10

65.33s

Question You can claim an exemption under a multiple support agreement

B. And you don't have to be related to them to claim

10

174.78s

Question You generally cannot claim a married person as a dependent i

C. He or she files only to claim for a refund and no tax

10

271.45s

Question You may be able to include your child s interest and dividen

C. Both A and B above.

10

74.26s

Question The parent of a child under age 19 (or 24 if a student), may

A. The child will not have to file a return.

10

82.67s

Question If a dependent child must file an income tax return but cann

A. The parent or guardian must sign the child's name

10

15.19s

Question Even if you do not have to file a tax return, you should fil

D. All of the above.

10

67.83s

Question Qualifying relatives other than your father or mother, who l

B. Do not have to live with you in order to claim their

0

22.90s

Question A child is treated as living with a parent for a night if

C. The child sleeps in the company of the parent, when the

10

297.63s

Question The new tax education requirements make you responsible for

D. All of the above.

10

9.06s

Question The income your received could be income your receive from a

D. Any of the above.

10

10.29s

Question Your standard deduction increases for each filing status if

B. January 2, 1952

10

6.21s

Question To be a qualifying child, the child must meet the jointly re

B. The child cannot file a joint return for the year.

0

161.73s

Question Your mother lives with you and receives 20% of her support f

A. Either you or your uncle and the other two friends can

10

85.22s

Question There are many rules and tests that you must abide by in ord

D. All of the above.

10

167.34s

Question A dependent cannot claim his or her own exemption if

A. Dependent is able to be claimed on someone else's

10

94.23s

Question Your qualifying relative must not be your qualifying child a

A. "Not a Qualifying Child Test".

10

24.44s

Question A child is temporarily absent due to vacation and you are ex

A. You cannot consider him or her as being on temporary

10

68.24s

Question The Internal Revenue Service uses the information you supply

D. All of the above.

10

8.87s

Question You may have to file a tax return even if your gross income

D. Only A and B above.

10

153.44s

Question If you are a dependent, you must file a tax return for 2016

C. Over the standard deduction amount for a single taxpayer.

10

202.38s

Question You may be able to include your child s interest and dividen

A. $10,500.

10

9.90s

Question If the total amount you paid is more than the amount others

A. You meet the requirement of paying more than half the

0

215.67s

Question Age is a factor in determining if you must file a tax return

A. Only if you are 65 or older at the end of your tax year.

0

15.22s

Question Once you are married you can file as

C. Married Filing jointly only.

0

140.91s

Question Practically any traditional school setting would count for t

D. "Co-op" jobs in a private industry that

10

7.27s

Question Age is a factor in determining if you must file a return

C. Only if you are 65 or older at the end of the tax year.

10

11.62s

Question If you are a Single dependent, and you were either age over

D. Any of the above.

0

52.28s

Question When you ask a tax client if they are a dependent, which is

A. "Can anyone else claim you as a dependent on

10

18.70s

Question If you are a nonresident alien (other than a resident of Can

D. "Co-op" jobs in a private industry that

10

13.87s

Question Your qualifying relative must meet tests to be your qualify

C. Member of household test.

10

17.30s

Question To determine if you must file a tax return, you must include

C. Both A and B above.

10

14.75s

Question If you have a child who was placed with you by an authorized

B. Get an adoption taxpayer identification number (ATIN) for

10

21.87s

Question Earned income for purposes of filing requirements and the st

D. All of the above.

10

20.38s

Question To be your qualifying child, a child who is not permanently

D. Younger than you or your spouse but not both of you.

10

19.77s

Question If you hire housekeepers, maids, babysitters, and gardeners,

A. You may owe household employment taxes.

0

21.76s



 

Technical Record

System Language:

en-US

Operating System:

iPad

Screen Resolution:

768x1024

Client IP:

24.4.220.189

Client Time:

Wed Jun 27 2018 17:05:34 GMT-0700 (PDT)

Version:

Mozilla/5.0 (iPad; CPU OS 11_2_6 like Mac OS X) AppleWebKit/604.5.6 (KHTML, like Gecko) Ve

Source URL:

https://herasincometaxschool.com/18lawq/

 

 

 

 

Tracker -> 2018 - California Exam -> Transcript (Long Fa Hwang)

Summary Report

Candidate:

Long Fa Hwang

User Identifier 2:

volvobet@hotmail.com

User Identifier 3:

A030509

User Identifier 4:

P01218188

User Identifier 5:

staticbed54

Quiz Title:

2018 - California Exam

Overall Result:

PASS

Overall Score:

400/500

Percentage Score:

80

Passing Percentage:

70

Time Results Received:

Jun 29, 13:07:27, 2018

Time Spent:

01:10:31



 

Question Breakdown

Question Reference

Answer

Score

Time

Question If you were married as of the last day of the year and you l

A. You cannot qualify for the head of household filing

10

20.82s

Question To qualify for head of household filing status, your qualify

D. Less than the federal exemption amount for the year in

10

12.72s

Question Mutual associations are especially useful in pooling money t

C. Will let you elect to report your dividend in gross

10

207.94s

Question If you and your spouseRDP paid joint estimated taxes but ar

D. The individual with the higher income can decide which

0

14.30s

Question The Head of Household (HOH) filing status gives you the bene

D. Both A and B above

10

12.14s

Question If the person that qualifies you for the head of household f

B. The person is your parent, he or she does not have to

10

22.35s

Question The U S has treaties with several countries Usually part o

C. No treaties exist between the United States and the

10

339.72s

Question You qualify for the Nonrefundable Renter s Credit if

B. You rented a property for more than half the year that

0

207.87s

Question If there is no difference between your federal and Californi

A. Do not file a Schedule CA (540).

10

8.41s

Question For Federal the Child and Dependent care expenses credit is

C. The same as federal.

10

15.06s

Question To be head of household, you must provide more than half of

B. Compare the amount you contributed for the

10

13.66s

Question The correct name for using time to manipulate your tax retur

A. Forecast your tax liability based on all the facts

10

12.40s

Question One of the tax planning strategies is about knowing how net

D. All of the above.

0

264.63s

Question In preparing your tax returns please make sure to have an in

D. All of the above.

10

34.15s

Question When you own stock in a company, you become a stakeholder in

D. All of the above.

10

86.19s

Question A mutual fund is an investment company that pools money from

D. All of the above

0

58.42s

Question If you were married as of the last day of the year, and you

C. Both A and B above.

10

86.86s

Question If you have joint custody of your child, to qualify for head

D. All of the above.

10

40.00s

Question Effective for taxable years beginning on or after January 1,

C. Both A and B above.

10

49.56s

Question Merchant seamen and others such as rail carriers, motor carr

A. You may exclude from your income compensation for the

10

54.07s

Question To qualify for Renter s credit, you must have paid rent for

B. Your principal resident must have been in California.

10

18.18s

Question If you hold any non-California bonds other than federal U S

A. You need to look forward to paying the tax on the

10

414.85s

Question If the distributions from the S corporation exceed the Calif

A. Have a distribution from pre-1987 earnings.

10

91.88s

Question How much child and dependent care credit do you qualify for

B. $310

10

37.31s

Question In tax 2016, if you are head of household and you would like

A. $78,125

10

29.38s

Question You may be entitled to claim a credit for excess SDI on Form

D. All of the above.

10

23.15s

Question All domestic partners are required to file __________ under

C. Either A or B above

10

28.00s

Question As with married couples things happen in the relationship th

A. Follow legal procedures to dissolve their partnership and

10

40.62s

Question Attach a doctor s statement to the back of Form 540 indicati

B. The first time you file a tax return to claim the blind

10

27.29s

Question For California, alimony received which was not included in t

A. Be included on the California tax return.

10

169.51s

Question If a nonresident owns a business carried on within Californi

D. All of the above

10

55.63s

Question You must pay at least ______ of the amount owed by April 15,

C. 100%

10

12.76s

Question If you own U S savings bonds, you must pay federal tax on t

B. For California tax purposes any interest received from

10

129.11s

Question In-home supportive services (IHSS) supplementary payments ar

D. All of the above

10

301.38s

Question Juan and Maria Escobedo are married and keep up a home for t

A. $726

0

145.21s

Question In tax year 2016, to qualify for the California child and de

C. $100,000 or less.

10

19.57s

Question A taxpayer cannot qualify for the head of household filing s

D. Being related has nothing to do with the Head of

0

172.22s

Question California allows an interest net interest deduction on busi

D. All of the above.

10

74.70s

Question When there are no differences, then your California form pre

A. Short form means anything that is beyond just filing your

0

36.58s

Question To claim the Child and Dependent Care Expenses Credit for Ca

B. FTB Form 3506

10

14.91s

Question Not too long ago, individuals were filing tax returns as sin

B. Were not allowed to file joint tax returns under the

0

176.83s

Question If two or more taxpayers including a parent claim the same c

C. Either A or B above.

10

20.70s

Question You are considered to have chosen to treat your nonresident

D. All of the above.

10

46.43s

Question Some religious workers or clergy are stated-employed Allowa

 

0

214.95s

Question You must report any undistributed capital gain that a Regula

A. California will also tax the distribution from an RIC in

0

106.82s

Question Income received by Indians from reservations sources is usua

A. California does not tax the income of tribal members who

10

36.62s

Question If you want to file your California tax return and have no t

B. No, the amount of credit is limited to the amount of tax

10

44.34s

Question You are not in a domestic partnership if

D. Any of the above.

10

17.66s

Question One of the requirements to qualify to claim the Child and De

A. You paid for care so you (and your spouse/RDP) could work

10

17.42s

Question The 2016 SDI (or VPDI) limit is

A. $106,742

10

58.48s



 

Technical Record

System Language:

en-US

Operating System:

iPad

Screen Resolution:

768x1024

Client IP:

24.4.220.189

Client Time:

Fri Jun 29 2018 12:55:26 GMT-0700 (PDT)

Version:

Mozilla/5.0 (iPad; CPU OS 11_2_6 like Mac OS X) AppleWebKit/604.5.6 (KHTML, like Gecko) Ve

Source URL:

https://herasincometaxschool.com/18californiaq/

 

 
 
 
 

2017/2018 Continuing Tax Education Course 

Tax Professional Registration (Upon completion, please go to ctec.org, Oregon Board of Tax Practitioners, Maryland or New York Tax Preparer Registration to complete your registration and pay your fees)
 
2017/2018
 
 
Registration Status: 
Registration Type: CE
 
Education
 
hand with finger pointing downwards to topics to be completed State Hours Ethics Hours Updates Hours Tax Law Hours   Score       Completed Date  Submission File  Comments 
Tax Updates 2018     3    

A+

      8/07/2017   Excellent!
Tax Law 2018       10  

A+

      8/07/2017   Excellent!
Tax Ethics 2018   2      

A+

      8/07/2017   Excellent!
California Specific 2018 5        

A+

      8/07/2017 Results Excellent!
                         
                         
  5 2 3 10             Print Certificate 17102
      Total Hours: 20           IRS Notified 08/07/2017  
Current GPA:                   CTEC Notified 08/07/2017  
Cumulative GPA:                   Oregon NA  
Honor Roll List?                  

EA

NA  

 

20 Hour Tax Course 2017  - 20 Hour California Continuing Tax Education 

 

Tax Professional Registration (Upon completion, please go to ctec.org to pay CTEC fees)
 
2016/2017
 
 
Registration Status: EDUCATION MET
Registration Type: CE
 
Education
 
hand with finger pointing downwards to topics to be completed State Hours Ethics Hours Updates Hours Tax Law Hours   Category Assign. Score   Completed Date  Submission File  Comments   Category Final Exam Score   Completed Date  Submission File  Comments 
Tax Updates 2017     3    

B

84% 8-03-2016 Results Super!  

C-

70% 8-02-2016 Results Super!
Tax Law       10  

C+

78% 8-03-2016 Results Super!  

C+

75% 8-09-2016 Results Super!
Tax Ethics   2      

C-

70% 8-09-2016 Results Good!  

B+

85% 8-10-2016 Results Super!
California Specific 5        

A-

90% 8-12-2016 Results Excellent!  

B-

80% 8-14-2016 Results Excellent!
                              Results  
Overall Final Exam                      

C-

73% 9-14-2016 Results Good!
                                 
  5 2 3 10                     Print Certificate  
      Total Hours: 20                   IRS Notified 9-19-2016  
Current GPA:                           CTEC Notified 9-19-2016  
Cumulative GPA:                           Oregon    
Honor Roll List?                          

EA

   

20 Hour Tax Course 2015: 

Click on the following to complete this course:

Tax  Topic Name   Tax Updates Hours Tax Law Tax Ethics Hours State Hrs Total Hrs Assign. Score   Completed Date  File Link Comments Quiz Score   Completed Date  File Link Comments
Tax Updates 2015  

3

 

      B-

82%

6-10-2015

Results   Excellent! C-

74%

6-11-2015

Results Good!
Federal Tax Law    

10

      B

86%

6-13-2015

Results   Super! B+

88%

6-13-2015

Results   Super!
Federal Tax Ethics      

2

    A

95%

6-17-2015

Results   Super! A-

90%

6-16-2015

Results   Super!
California Specific Tax Course    

 

 

5

 

A-

90%

6-15-2015

Results   Super! B-

80%

6-15-2015

Results   Excellent!
                                 
           

 

                   
Total Hours:  

3

10

2

5

20

     

 

     

Certificate Link

Certificate

13471
                            IRS Notified

7-15-2015

PTIN Mismatch
Current GPA:                           CTEC Notified

7-15-2015

 
Cumulative GPA:                           Oregon NA  
Honor Roll List?                           EA NA  

2014 Tax Education: 

Tax Topic Name Federal tax Law  Tax Updates Hours Tax Ethics Hours State Hrs Total Hrs Assign. Score Comp Date  Quiz Score Comp Date   File  File Comments
Task 1 - Filing Federal

10

       

90%

6-18-2014

71%

8-14-2014

Results Results Super!
Task 2 - Tax Changes 2014

 

3

     

91%

8-14-2014

88%

8-16-2014

Results Results Super!
Task 3 - Ethics Of Practice    

2

   

90%

8-18-2014

71%

8-27-2014

Results Results Super!
Task CA 1 - Filing A Ca

 

 

 

5

 

92%

8-19-2014

77%

8-22-2014

Results Results Super!
Final           x  

71%

8-26-2014

Results   Good!
         

 

             
Total Hours:

10

3

2

5

20

   

 

 

Certificate Link

Certificate

13353
                    IRS Notified 8-27-2014 115234266140
Current GPA: 77%                 CTEC Notified

8-27-2014

 
Cumulative GPA: 78%                 Oregon NA  
                    EA NA  

2013 Tax Education:

Tax Topic Name Federal tax Law  Tax Updates Hours Tax Ethics Hours State Hrs Total Hrs Assign. Score Comp Date  Quiz Score Comp Date   File  File Comments
Subject T1 - 3        

91%

4-30-2013

75%

5-02-2013

Results Results Super!
Subject T2 - 3        

91%

5-02-2013

80%

5-23-2013

Results Results Super!
Subject T3 - 4        

100%

5-13-2013

72%

6-07-2013

Results Results Perfect!
Subject T4 -   3      

86%

5-13-2013

80%

6-19-2013

Results Results Super!
Subject T5 -    

2

   

95%

5-17-2013

80%

6-19-2013

Results Results Super!
Subject T6 -       5  

75%

5-20-2013

76%

6-22-2013

Results Results Excellent!
Final        

 

x  

71%

6-25-2013

Results   Good!
                         
Total Hours:

10

3

2

5

20

   

 

 

Certificate Link

Certificate

 
                    IRS Notified 6-24-2013 106228284260
Current GPA: 77%                 CTEC Notified 6-24-2013  
Cumulative GPA: 79%                 Oregon NA  
                    EA NA  

2012 Tax Education:

Tax Topic Name Federal tax Law  Tax Updates Hours Tax Ethics Hours State Hrs Total Hrs Assign. Score Comp Date  Quiz Score Comp Date   File  File Comments
Segment 1

4

       

82%

7-10-2012

75%

8-10-2012

Results

Results Excellent!
Segment 2

2

         

 

70%

8-10-2012

Results

Results Excellent!
Segment 3

4

 

 

     

 

92%

7-16-2012

Results

  Super!
Segment 4

 

3

 

 

 

 

 

90%

7-14-2012

Results

  Super!
Segment 5

 

 

2

     

 

75%

7-13-2012

Results

Results Excellent!
Segment 6

 

 

 

5

 

90%

7-18-2012

76%

7-23-2012

Results

Results Super!
         

 

             
Total Hours:

10

3

2

5

20

 

8-10-2012

 

8-10-2012

Certificate Link

Certificate

Excellent!

You're done!

                    IRS Notified 8-10-2012  
Current GPA:

81%

                CTEC Notified

8-10-2012

 
Cumulative GPA:

81%

                Oregon NA  
                    EA NA  

 

 

 

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