Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Income — Business Workout

Skills Workout

Certification Warm Up: Question 1 of 3

In which situation are you permitted to assist a taxpayer with self-employment income?

The taxpayer has in-scope self-employment income and expenses and you have completed certification for the Advanced level
The taxpayer has in-scope self-employment income and expenses and you have completed certification for the Basic level
The taxpayer has business income from cost of goods sold and you have completed the training for self-employment income
The taxpayer has business income from returns and allowances, you have completed the training for self-employment income, and you have received site coordinator approval