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1)
Which of the following is not a general requirement to qualify for the childcare and disabled dependent care credit?
A) You must be gainfully employed during the period the expenses are incurred.
B) You must maintain a household that includes a qualifying individual.
C) Your expenditures must be necessary to enable you to be gainfully employed.
D) You must be legally separated or divorced when expense is incurred.
2)
Which of the following steps is NOT included in the tax research process?
A) Determine the facts.
B) Assess and evaluate the authorities and choose which to follow.
D) Determine the issues.
C) Call the IRS for advice about a particular question you have regarding the client’s situation.
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