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P1-U15 · PART 1 · SOURCE CYCLE 2026-2027

Additional Taxes and Credits

Practice mapped questionsTake Part 1 mock

Only cards whose complete question and answer were checked against exact primary-authority evidence appear here.

Q1.What are the NIIT rate and threshold for a single filer?

3.8%, with a $200,000 modified-AGI threshold.

Q2.Which schedule reports federal employment taxes for household employees?

Schedule H (Form 1040).

Q3.Recall the rule for this EA objective in Taxation: Self-employment tax

Schedule SE (Form 1040)

Q4.Recall the rule for this EA objective in Taxation: Uncollected Social Security and Medicare tax

Schedule 2 (Form 1040)