CPA Certified Public Accountant Exam Sample Test

Try 5 free practice questions with instant feedback. See how ready you are.

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Sample Questions

Question 1

What is the original due date for an individual federal income tax return (Form 1040)?

Answer: April 15th of the year following the tax year. If April 15th falls on a weekend or holiday, the due date is the next business day.

Question 2

How long is the automatic extension granted to individual taxpayers who file Form 4868, and what does it extend?

Answer: Form 4868 grants a 6-month automatic extension to file, moving the deadline to October 15th. It extends the time to FILE only, not the time to PAY any taxes owed.

Question 3

What is the original due date for a C corporation's federal income tax return (Form 1120)?

Answer: The 15th day of the 4th month following the close of the tax year. For a calendar-year corporation, this is April 15th.

Question 4

What is the original due date for an S corporation's federal income tax return (Form 1120-S)?

Answer: The 15th day of the 3rd month following the close of the tax year. For a calendar-year S corporation, this is March 15th.

Question 5

What is the gross income threshold that generally requires a single individual under age 65 to file a federal income tax return?

Answer: A single individual under age 65 must file if gross income equals or exceeds the standard deduction amount for that year (e.g., $13,850 for 2023).