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NATP Test Your Knowledge

Test Your Knowledge: Sample AITP Credential Questions

These sample questions are designed to give you a practical sense of the knowledge expected when preparing federal individual income tax returns and pursuing the Accredited Individual Tax Professional (AITP) credential.

The questions cover issues individual tax preparers may encounter in practice, including filing status, credits, health savings accounts, business income reporting and taxpayer data security.

Select the best answer for each question, then submit your responses to check your score.

Priya and Marco were legally married on Dec. 31, 2025, but lived apart for most of the year. They are not legally separated by a divorce or separate maintenance decree. Priya wants to file as single because she paid her own expenses and did not live with Marco at year-end.

Which filing status conclusion is correct?

Marie is unmarried and has a 4-year-old child who lived with her all year. Marie paid $5,800 to a licensed daycare provider so she could work. She has earned income and no dependent care benefits.

What amount of expenses may be used to calculate the credit before applying the applicable percentage?

Nolan, age 39, is covered by a qualifying self-only high-deductible health plan (HDHP) for all of 2025. Nolan’s employer contributes $1,200 to his health savings account (HSA) during the year. Nolan is not enrolled in Medicare and is not claimed as a dependent.

What additional amount may Nolan contribute and deduct for 2025?

Casey is employed full time as a software developer. On weekends, Casey restores vintage bicycles and sells them online. During 2025, Casey buys parts, repairs bicycles, advertises the bikes for sale, keeps records of costs and sales, and completes 18 sales for a profit. Casey receives Form 1099-K, Payment Card and Third Party Network Transactions, for the online payments.

What is the best reporting treatment?

A small tax firm stores client tax return files, Social Security numbers and income documents electronically. The firm owner says a written data security plan is unnecessary because the firm has only two employees and uses commercial tax software.

Which statement best reflects the firm’s data security responsibility?

What your results mean

Now that you’ve worked through these sample questions, you should have a better sense of how your current knowledge aligns with AITP credential-level expectations.

4-5 correct: You’re ready to take the next step

You have a strong foundation in several key areas of individual tax preparation and may be ready to explore the AITP credential more seriously.

At this level, pursuing a credential is not just about learning more. It is about validating the knowledge you already use in practice and demonstrating your commitment to continued professional growth.

Next step: Learn more about the AITP credential, including exam details and optional study modules.

2-3 correct: You’re on the right track

You understand some important individual tax concepts, but there may be areas where additional review would help strengthen your confidence.

That is a good place to be. The AITP credential is designed for tax professionals who want to demonstrate core competency in federal individual tax preparation, and preparing for the exam can help you identify where to focus your learning.

Next step: Consider reviewing the AITP study modules to better understand the scope of topics covered.

0-1 correct: You’re building the foundation

These questions cover practical issues individual tax preparers may encounter when working with clients. If some of them felt unfamiliar, that is normal — and it may be a sign that structured professional development could be helpful.

The AITP credential can give you a clearer path for building knowledge and understanding what competency in individual tax preparation looks like.

Next step: Start by exploring the AITP candidate information and optional education options to see how the credential can support your growth.

Ready to take the next step?

If you prepare Form 1040 returns and want a way to demonstrate your knowledge in federal individual income taxation, the Accredited Individual Tax Professional (AITP) credential was designed with you in mind.

AITP helps tax professionals validate core competency in individual tax preparation and continue building confidence in the work they do for clients.

Explore the AITP credential, including exam details, optional study modules and practice test options.