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It covers browser and input rules, rounding income entries, avoiding typos, and using only 2025 Forms, Instructions, and Publications. The guide highlights key computations such as nonrefundable tax credits via Schedule 8812, Earned Income Credit using 2025 EIC tables and worksheets, Social Security benefits worksheet lines, and key checks for digital assets and residency questions.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/tax-preparation-exam-resource-guide-tax-year-2025/304823/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/tax-preparation-exam-resource-guide-tax-year-2025/304823.png","ImageObject",442,249,{"name":88,"@type":89},"Mason","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What are the general rules for completing each tax return in this guide?","Question",{"text":108,"@type":109},"Each tax return should be completed in one sitting because changes won’t save if the browser times out. Use Google Chrome or Firefox on a computer, round income to the nearest whole dollar, and press the Tab key after each number/answer. Avoid typos and extra spaces, and use only 2025 Forms, Instructions, and Publications.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How should nonrefundable tax credits be calculated on Form 1040?",{"text":113,"@type":109},"Use Schedule 8812, Line 13 with Credit Limit Worksheet A. Apply nonrefundable credits in the specified sequence—starting with Form 2441, then Form 8863, Form 8880, and the relevant Schedule 8812 credit—until tax liability reaches $0 as shown on Form 8812 and Schedule 3.",{"name":115,"@type":106,"acceptedAnswer":116},"How is the Earned Income Credit (EIC) determined in Tax Year 2025?",{"text":117,"@type":109},"Compute EIC using the AGI-based amount and the amount based on earned income, then take the lower of the two calculated amounts. Use the 2025 EIC Tables (not the calculator) from the 2025 Tax and Earned Income Credit Tables and the EIC Worksheets in the 2025 Form 1040 instructions.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304823,1789817990,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":73},5909887256941,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","5/20/26 , 4:13 PM TY25 Glider verstion-Intuit Academy: Tax Preparation Exam Resource Guide-Google Docs  \nTAX PREPARATION EXAM RESOURCE GUIDE Tax Year 2025  \n\n| General Instructions:\u003Cbr>● Each tax return should be completed in one sitting. Changes won’t save if the browser times out.\u003Cbr>● For software compatibility, use Google Chrome or Firefox internet browser on a computer.\u003Cbr>● Round all income entries to the nearest whole dollar. Drop amounts under 50 cents and increase amounts from 50-99 cents.\u003Cbr>● Press the “tab” key after each number/answer to move on to the next blank.\u003Cbr>● Ensure there are no typos or answers entered with extra spaces.\u003Cbr>● It is important to only use 2025 Forms, Instructions, and Publications. Links to all forms needed are on p.3 of this Guide. |  |\n| --- | --- |\n| Important Tax Tips:\u003Cbr>● Tax Form 1040:\u003Cbr>○ Remember to use the 2025 Tax and Earned Income Credit Tables.\u003Cbr>○ When using the 2025 Tax Table for Form 1040 to determine the tax owed: if the taxable income amount ends in “00” or “50,” the tax table includes 2 different tax amounts. When this happens, always use the higher amount.\u003Cbr>● Calculating Nonrefundable Tax Credits (Tax Returns 3, 4, 5, 6, 7, 9, 10, 12, 13, Exam) : On Form 1040, Page 2, Lines 19 & 20, you will need to work through your calculation on Schedule 8812, Line 13 with Credit Limit Worksheet A. Use the following nonrefundable tax credits in this sequence until your tax liability equals $0 as stated on Form 8812 (and on Schedule 3): 1. Credit for Child & Dependent Care Expenses (Form 2441); 2. Education Credits (Form 8863); 3. Retirement Savings Contributions Credit ( Form 8880); 4. Child Tax Credit or Credit for Other Dependents (Schedule 8812) .\u003Cbr>● Earned Income Credit (EIC) Calculation (Tax Returns 4, 6, 13, Exam): If the adjusted gross income (AGI) is greater than the earned income, your EIC is calculated with the AGI and compared to the amount you would have received with the earned income. The lower of these two calculated amounts is your EIC. Use the E IC Tables (not the E IC I RS Calculator) in 2025 Tax and Earned Income Credit Tables, p. 16-27, and the E IC Worksheets found in the 2025 Form 1040 instructions , p. 46-48.\u003Cbr>● Social Security Benefits (Tax Returns 2, 7, 8): Social Security benefits depend on the amount of income and Social Security benefits that the taxpayer receives. Lines 6a and 6b can have different amounts. Use the Social Security Benefits Worksheet-Lines 6a and 6b, to calculate the correct amount for each line. 2025 Form 1040 Instructions, p. 32\u003Cbr>● Higher Income Taxpayers (Tax Returns 3, 7, 9, 10, 12): Remember to utilize the worksheet on p.15 of the 2025 Tax and Earned Income Credit Tables to calculate the Federal Income Tax Liability.\u003Cbr>● Credits for Qualifying Children and Other Dependents (Tax Returns 3, 4, 5, 6, 7, 9, 10, 12, 13, Exam ): Review Schedule 8812 Part I, Credits for Qualifying Children and Other Dependents. Nonrefundable tax credits, such as the Child Tax Credit or Credit for Other Dependents, can reduce the amount of tax you owe (to $0), but doesn 't increase your tax refund. The Additional Child Tax Credit, Schedule 8812 Part II, is a refundable tax credit.\u003Cbr>● All Taxpayers must answer the following questions “yes” or “no” on their Form 1040: 1. Whether lived in the US for at least for at least 6 months. 2. Digital Assets question.\u003Cbr>● Unless the scenario states otherwise, you can assume that there are no: digital assets, foreign financial accounts (Sch B), Identity Protection (IP) Pin, disaster distribution, nor contributions to the Presidential Election Campaign Fund. |  |\n\n1  \n[https://docs.google.com/document/d/1Ey_sBIZEfR_adVn0fY5IP_mhzE1jeMKSE2AOVfEkkLk/edit?tab=t.0](https://docs.google.com/document/d/1Ey_sBIZEfR_adVn0fY5IP_mhzE1jeMKSE2AOVfEkkLk/edit?tab=t.0) 1/4  \n5/20/26 , 4:13 PM TY25 Glider verstion-Intuit Academy: Tax Preparation Exam Resource Guide-Google Docs  \n| Tax Return \\#1:\u003Cbr>● “If your main home . . . was ","cbCaikPiSPJbq36z","https://ap.wps.com/l/cbCaikPiSPJbq36z","pdf",287440,"English","# General Instructions\n# Important Tax Tips\n## Tax Form 1040 and credit/tables reminders\n## Taxable income and key worksheets\n## Earned Income Credit (EIC) and worksheets\n# Tax Return 1\n# Tax Return 2\n# Tax Return 3\n# Tax Return 4\n# Tax Return 5","[{\"question\":\"What are the general rules for completing each tax return in this guide?\",\"answer\":\"Each tax return should be completed in one sitting because changes won’t save if the browser times out. Use Google Chrome or Firefox on a computer, round income to the nearest whole dollar, and press the Tab key after each number/answer. Avoid typos and extra spaces, and use only 2025 Forms, Instructions, and Publications.\"},{\"question\":\"How should nonrefundable tax credits be calculated on Form 1040?\",\"answer\":\"Use Schedule 8812, Line 13 with Credit Limit Worksheet A. Apply nonrefundable credits in the specified sequence—starting with Form 2441, then Form 8863, Form 8880, and the relevant Schedule 8812 credit—until tax liability reaches $0 as shown on Form 8812 and Schedule 3.\"},{\"question\":\"How is the Earned Income Credit (EIC) determined in Tax Year 2025?\",\"answer\":\"Compute EIC using the AGI-based amount and the amount based on earned income, then take the lower of the two calculated amounts. Use the 2025 EIC Tables (not the calculator) from the 2025 Tax and Earned Income Credit Tables and the EIC Worksheets in the 2025 Form 1040 instructions.\"}]","Tax Preparation Exam Resource Guide - Tax Year 2025 | PDF"]