Buy your textbooks here

Free RTRP Text Books of | study guide | Braindumps | Study Guides | Textbook

Dont Worry - We give Pass4sure RTRP to occupied individuals to simply experience our Pass4sure RTRP practice questions - Exam Simulator to qualify in the test - study guide - Study Guides | Textbook

Pass4sure RTRP dumps | RTRP real questions | RTRP Dumps and real Questions

100% real Questions - Exam Pass Guarantee with high Marks - Just Memorize the Answers

RTRP exam Dumps Source : Registered Tax revert Preparer Practice

Test Code : RTRP
Test cognomen : Registered Tax revert Preparer Practice
Vendor cognomen : IRS
: 102 real Questions

best to pay attention that actual test questions of RTRP examination are available.
The association time for RTRP exam was clearly a pleasant sustain for me. Effectively passing, I actually occupy create out a route to lucid complete of the in addition degrees. Because of Questions & Answers for complete the assistance. I had restrained time for preparation but brain dumps became out to live a succor for me. It had sizable question and answers that made me design in a brief compass.

in which can i am getting RTRP real exam questions and solutions?
After trying numerous books, i was quite upset not getting the birthright materials. i was seeking out a tenet for exam RTRP with light and rightly-organized questions and answers. fulfilled my need, because it defined the complex topics within the handiest way. inside the actual exam I were given 89%, which changed into beyond my expectation. thank you, in your incredible manual-line!

wherein should I register for RTRP exam?
It clarified the subjects in a rearranged manner. inside the genuine exam, I scored a 81% without plenty complication, completing the RTRP exam in 75 minutes I moreover examine a extraordinary deal of fascinating books and it served to pass rightly. My achievement in the exam turned into the commitment of the dumps. I ought to without tons of a stretch finish its decently organized material internal 2 week time. a lot obliged to you.

download and attempt out those actual RTRP question bank.
Actual brain dumps, the entirety you fetch there is sincerely reliable. I heard suitable critiques on, so i purchased this to withhold together for my RTRP exam. The entirety is as usurp as they promise, suitable quality, light exercise exam. I passed RTRP with 96%.

It modified into first revel in but tremendous enjoy!
I passed, and really delighted to document that adhere to the claims they make. They present actualexam questions and the exam simulator works flawlessly. The bundle contains the entirety they promise, and their customer support works well (I needed to fetch in feel with them since first my online fee would no longer undergo, however it turned out to live my fault). in any case, that is a very qualified product, a total lot better than I had predicted. I passed RTRP exam with nearly pinnacle marks, something I by no means notion i used to live able to. thanks.

I sense very confident by using getting ready RTRP dumps.
I cracked my RTRP exam on my first try with seventy two.five% in just 2 days of education. thank you for your treasured questions. I did the exam with not a thing fear. searching ahead to lucid the RTRP exam along with your help.

No cheaper source of RTRP create yet.
The dumps provide the test material with the birthright competencies. Their Dumps are making mastering spotless and short to withhold together. The provided material is fantastically customized without becoming overwhelming or burdensome. The ILT ebook is used collectively with their material and located its effectiveness. I pose this to my friends at the workplace and to every person looking for the extraordinary respond for the RTRP exam. Thank you.

Where can I find RTRP actual test questions questions?
I cleared RTRP exam with high marks. Every time I had registered with which helped me to score more marks. Its noteworthy to occupy succor of question bank for such kind of exams. Thanks to all.

genuinely first-firstexcellent enjoy!
I am one a number of the high achiever in the RTRP exam. What a superb material they provided. Inside a quick time I grasped the total lot on complete of the applicable subjects. It approach to live surely terrific! I suffered masses whilst making ready for my previous strive, but this time I cleared my exam very with out issues without tension and worries. It is virtually admirable mastering adventure for me. Thank you masses for the real help.

It was Awesome to occupy real exam questions of RTRP exam.
I had appeared the RTRP exam closing 12 months, however failed. It seemed very difficult to me because of RTRP topics. They had been truly unmanageable until i create the questions & solution study pilot by killexams. that is the qualitymanual i occupy ever bought for my exam preparations. The route it dealt with the RTRP materials changed into terrificor even a leisurely learner fondness me should bewitch care of it. passed with 89% marks and felt above the sector. thanksKillexams!.

IRS Registered Tax revert Preparer

MAKING CENTS: how to opt for a tax preparer | real Questions and Pass4sure dumps

as the tax season strategies, most likely it’s time that you can rent knowledgeable tax preparer or change the one that you’ve bought. lots of the regular execute it yourself classes are relatively qualified at the present time, but there’s no exchange for an excellent knowledgeable to assist you out in the grey areas.

the primary criterion is competence. whereas there is at the second no formal requirement for tax preparers in terms of training or journey, the IRS does beget complete tax preparers register with the executive as a preparer. If the adult who you’d fondness to exhaust isn't registered, or refuses to register, maintain looking.

Most CPAs or enrolled agents are competent in tax education. whereas CPAs often occupy greater rigorous regular practising than an enrolled agent, don’t anticipate that simply as a result of somebody is a CPA that they're a tax expert. Enrolled brokers, however, exigency to either prove to the IRS that their event and practicing qualifies them to signify shoppers in front of the IRS or pass a three half exam. CPA’s or attorneys with the LLM or MST diploma in taxation is additionally evidence of extensive training. The LLM is an superior tax diploma for legal professionals and the MST is a master’s degree in Taxation.

fees are also a consideration. whereas this is no longer necessarily the class of carrier the spot you wish to exhaust the low bidder, it is economical and smart to query for a freight quote or latitude. In complicated instances, a pro tax seasoned may live hesitant to quote a difficult and swiftly price, and as an alternative present their hourly rate with a freight compass not to exceed a inevitable amount. in case you’re in quest of a tax skilled since you haven’t filed in years, prognosticate to pay a much better retainer. however for filing delinquents, paying a retainer to a qualified skilled can live the ultimate funds that you can noiseless spend.

in case you presently occupy a tax preparer, these signs that may additionally attest that it’s time to stream on. if you're immediately withhold on extension by means of your preparer, that’s not an excellent token except you've got tax assistance from pass via entities reminiscent of partnerships, trusts or S organizations it's robotically late in arriving. in case your condition is simple, and also you fetch the information to the preparer through April 1, your revert should noiseless live in a position for well timed filing by means of April 15.

if you fetch frequent notices from the IRS, or generally locate blunders in the return, accept as qualified with a switch. I’d also trade in case your preparer is awfully lax in regards to the rules. You may additionally feel that the tax preparer who accepts estimates of deductions in spot of stressful the required documentation is your pal– but it really is somebody who might land you in large situation. although you employ a preparer, you're accountable for the guidance on the return– so select accurately.

John P. Napolitano CFP®, CPA is CEO of U. S. Wealth management in Braintree, MA. talk over with JohnPNapolitano on LinkedIn or The opinions voiced during this material are for habitual counsel handiest and are not intended to supply selected guidance or innovations for any person. This counsel isn't supposititious to live an alternative choice to selected individualized tax counsel. They attest that you focus on your specific tax issues with a certified tax consultant. US Wealth management, US monetary Advisors and LPL monetary don't present tax tips. John Napolitano is a registered primary with and securities provided through LPL fiscal, Member FINRA/SIPC. investment counsel offered through US fiscal Advisors, a Registered investment consultant. US monetary Advisors and US Wealth management are sever entities from LPL financial. He will also live reached at 781-849-9200.

assistance for hiring a constant tax preparer | real Questions and Pass4sure dumps

Mon, Feb 18th 2019 12:30 pm

guidelines can support you hire a certified and honest tax skilled

visitor Editorial via the expansive apple state branch of Taxation and Finance

The long island state branch of Taxation and Finance has supplied a checklist to support taxpayers select a certified, honest and timely tax expert.

whereas the overwhelming majority of paid preparers are wholehearted and competent, some unethical preparers will exhaust their access to exquisite taxpayer information to prey on unsuspecting original Yorkers to line their personal pockets.

“The Tax department presents a variety of free filing options, including tax suggestions locations statewide, to succor you withhold together and e-file your tax revert without the introduced can freight of hiring a professional,” talked about ny state department of Taxation and Finance performing Commissioner Nonie Manion. “if you execute beget a determination to employ a tax preparer, tickle exhaust this checklist to succor present protection to your personal tips and preserve any refund due from falling into the inaccurate arms.”

shop around

chums, family, neighbors and coworkers may well live able to advert one to an righteous and capable tax preparer.

Meet with the entire tax experts one is on account that hiring. It’s critical to understand if they’ve worked with others in an identical tax instances, how long they’ve been making ready returns, and the route one will talk relocating ahead.

you possibly can additionally study reviews from outdated customers, if attainable. this may assist one fetch a route of the first-class of the preparer’s work, their timeliness, and consumer carrier.

assess Credentials

new york state-registered preparers must meet continuing training requirements and minimal skills. Attorneys, licensed public accountants and IRS-enrolled agents aren’t required to register, but execute occupy other expert requirements. query to search for the preparer’s registration certificates or proof that he or she isn’t required to register. it is light to additionally check that a tax preparer is registered online.

Ask About expenses

Ask to descry a listing of charges up entrance. The costs may noiseless live directly involving the capabilities provided and never the refund amount. Tax preparers in manhattan metropolis are required to screen their expenses, as well as their credentials, in simple sight. additionally, by route of legislation, preparers can not can freight to e-file in original york.

offer protection to Your Refund

money back should noiseless not ever live deposited birthright into a preparer's checking account. The fastest and safest solution to acquire money back is to occupy it without laggard deposited into one’s bank account.

make sure protection

It’s critical one’s private guidance is blanketed. query any knowledge preparer about how exquisite information might live safeguarded, as well as how many americans could occupy entry to files.

look for purple Flags

by no means rent a preparer who won’t token a return, and certainly not signal a revert earlier than it’s wholly prepared. One and one’s preparer should each token a completed return. Preparers should consist of their federal preparer tax identification quantity (PTIN) or convivial safety quantity on the return, and both their long island state registration number or exclusion code.

beware of preparers who narrate they will prepare a revert for a percentage of the refund. If a tax preparer received’t provide tips about charges, this may noiseless tip one off that some thing isn’t correct. never rent a preparer who promises a large refund devoid of reviewing one’s assistance, and evade people that imply one declare a bogus deduction or credit.

within the conclusion, one is chargeable for the counsel on one’s return, and might live held dependable if it’s inaccurate or fraudulent.

For more information, talk over with information for hiring a tax preparer. If one suspects a tax preparer is engaged in illegal or flawed conduct, file a complaint with the expansive apple state Tax department: on their web site, or via cellphone at 518-530-assist.

The Tax branch will assessment complaints directly and, if appropriate, bewitch corrective motion that may also encompass sanctions.

a route to prepare for the Tax Preparer search for at various | real Questions and Pass4sure dumps

When you  occupy passed the RTRP, you will  live a registered tax  revert preparer.

if you occupy passed the RTRP, you will live a registered tax revert preparer.

Jupiterimages/ images

A tax preparer's skilled future hinges on his potential to circulate the Registered Tax revert Preparer Competency exam. As of December 2013, the internal income carrier requires complete tax preparers gallop the RTRP. proper preparation utilising complete attainable resources will give test-takers the finest probability to pass the test. specialists who don't should bewitch the RTRP encompass attorneys, CPAs and IRS-enrolled agents.

Unquestionably it is difficult assignment to pick dependable certification questions/answers assets regarding review, reputation and validity since individuals fetch sham because of picking incorrectly benefit. ensure to serve its customers best to its assets concerning exam dumps update and validity. The vast majority of other's sham report dissension customers approach to us for the brain dumps and pass their exams joyfully and effortlessly. They never trade off on their review, reputation and attribute on the grounds that killexams review, killexams reputation and killexams customer certainty is imperative to us. Uniquely they deal with review, reputation, sham report objection, trust, validity, report and scam. On the off haphazard that you descry any fraudulent report posted by their rivals with the cognomen killexams sham report grievance web, sham report, scam, protest or something fondness this, simply recollect there are constantly impoverished individuals harming reputation of qualified administrations because of their advantages. There are a huge number of fulfilled clients that pass their exams utilizing brain dumps, killexams PDF questions, killexams hone questions, killexams exam simulator. Visit, their specimen questions and test brain dumps, their exam simulator and you will realize that is the best brain dumps site.

Back to Braindumps Menu

000-723 free pdf | BAS-012 study guide | IIA-CIA-Part2 exercise test | C9550-605 braindumps | 650-295 examcollection | HP2-E28 brain dumps | C9530-410 real questions | C2090-320 exercise questions | 642-964 exercise exam | 156-706 study guide | 70-744 test questions | CPFO free pdf | 4H0-712 exercise questions | HP0-Y21 exam questions | 000-078 dumps questions | C2010-654 bootcamp | HP2-E30 test prep | VCP-310 sample test | E22-285 exam prep | HH0-260 exam prep |

Individuals utilized these IRS dumps to fetch 100% marks
We occupy Tested and Approved RTRP Exams. gives the most particular and latest IT exam materials which about hold complete exam themes. With the database of their RTRP exam materials, you don't exigency to misuse your haphazard on examining tedious reference books and unquestionably exigency to consume through 10-20 hours to expert their RTRP real questions and answers.

At, they occupy an approach to provide utterly surveyed IRS RTRP getting ready assets that are the most effective to pass RTRP exam, and to induce certified by IRS. It is a best muster to hasten up your position as a professional within the info Technology business. they occupy an approach to their infamy of serving to people pass the RTRP exam in their first attempt. Their prosperity rates within the previous 2 years are utterly nice, thanks to their upbeat shoppers are presently able to impel their positions within the way. is the main muster among IT specialists, notably those hope to maneuver up the progression levels faster in their individual associations. IRS is the business pioneer in information innovation, ANd obtaining certified by them is an ensured approach to prevail with IT positions. they occupy an approach to try to really that with their excellent IRS RTRP getting ready dumps. IRS RTRP is rare complete round the globe, and also the business and programming arrangements gave by them are being grasped by each one of the organizations. they exigency helped in driving an outsized compass of organizations on the far side any doubt shot means of accomplishment. so much reaching learning of IRS things are viewed as a vital capability, and also the specialists certified by them are exceptionally prestigious altogether associations. We provide real RTRP pdf test Questions and Answers braindumps in 2 arrangements. PDF version and exam simulator. Pass IRS RTRP real test quickly and effectively. The RTRP braindumps PDF kind is accessible for poring over and printing. you will live able to print more and more and apply unremarkably. Their pass rate is high to 98.9% and also the equivalence rate between their RTRP study pilot and real test is ninetieth in lightweight of their seven-year teaching background. does one want successs within the RTRP exam in mere one attempt? I am straight away proceed for the IRS RTRP real exam. Discount Coupons and Promo Codes are as under; WC2017 : 60% Discount Coupon for complete exams on website PROF17 : 10% Discount Coupon for Orders larger than $69 DEAL17 : 15% Discount Coupon for Orders larger than $99 SEPSPECIAL : 10% Special Discount Coupon for complete Orders

if you are searching for Pass4sure RTRP exercise Test containing real Test Questions, you are at pattern place. They occupy assembled database of questions from Actual Exams with a specific cessation goal to enable you to design and pass your exam on the first attempt. complete preparation materials on the site are Up To Date and verified by their specialists.

We give latest and updated Pass4sure exercise Test with Actual Exam Questions and Answers for original syllabus of IRS RTRP Exam. exercise their real Questions and Answers to better your insight and pass your exam with high Marks. They guarantee your achievement in the Test Center, covering every one of the points of exam and construct your knowledge of the RTRP exam. Pass 4 beyond any doubt with their precise questions. RTRP Exam PDF contains Complete Pool of Questions and Answers and Dumps verified and certified including references and clarifications (where material). Their objective to congregate the Questions and Answers isn't just to pass the exam at first attempt however Really better Your knowledge about the RTRP exam themes.

RTRP exam Questions and Answers are Printable in high attribute Study pilot that you can download in your Computer or some other gadget and commence setting up your RTRP exam. Print Complete RTRP Study Guide, convey with you when you are at Vacations or Traveling and cherish your Exam Prep. You can fetch to updated RTRP Exam from your online record whenever. Huge Discount Coupons and Promo Codes are as under;
WC2017: 60% Discount Coupon for complete exams on website
PROF17: 10% Discount Coupon for Orders greater than $69
DEAL17: 15% Discount Coupon for Orders greater than $99
DECSPECIAL: 10% Special Discount Coupon for complete Orders

RTRP Practice Test | RTRP examcollection | RTRP VCE | RTRP study guide | RTRP practice exam | RTRP cram

Killexams C2020-605 exercise Test | Killexams HP2-T14 questions and answers | Killexams 000-428 brain dumps | Killexams HP2-K32 questions answers | Killexams M9520-233 cheat sheets | Killexams 920-328 braindumps | Killexams 00M-232 exam prep | Killexams 9L0-408 exercise test | Killexams COG-703 braindumps | Killexams ST0-025 free pdf | Killexams 9L0-507 exercise questions | Killexams 000-933 test prep | Killexams 70-504-CSharp exam prep | Killexams 000-741 exercise test | Killexams 98-383 sample test | Killexams NS0-180 exercise exam | Killexams HP0-831 braindumps | Killexams 400-151 test questions | Killexams 922-080 pdf download | Killexams 920-331 real questions | huge List of Exam Study Guides

View Complete list of Brain dumps

Killexams HP0-634 bootcamp | Killexams COG-132 test prep | Killexams 3305 free pdf download | Killexams 000-964 free pdf | Killexams C9020-662 dump | Killexams CTAL-TM-001 exercise test | Killexams 650-667 dumps | Killexams ST0-306 questions answers | Killexams C2150-199 free pdf | Killexams 9L0-005 VCE | Killexams HPE2-K43 examcollection | Killexams 700-280 sample test | Killexams 1Z0-550 test prep | Killexams 1Z0-265 test prep | Killexams 77-882 exercise exam | Killexams HP0-P13 cram | Killexams 310-015 real questions | Killexams HP0-724 study guide | Killexams ICGB questions and answers | Killexams 000-224 real questions |

Registered Tax revert Preparer Practice

Pass 4 sure RTRP dumps | RTRP real questions |

How to Prepare for the Tax Preparer Test | real questions and Pass4sure dumps

When you  occupy passed the RTRP, you will  live a registered tax  revert preparer.

When you occupy passed the RTRP, you will live a registered tax revert preparer.

Jupiterimages/ Images

A tax preparer's professional future hinges on his faculty to pass the Registered Tax revert Preparer Competency Exam. As of December 2013, the Internal Revenue Service requires complete tax preparers pass the RTRP. Proper preparation utilizing complete available resources will give test-takers the best haphazard to pass the test. Professionals who execute not exigency to bewitch the RTRP comprehend attorneys, CPAs and IRS-enrolled agents.

Tax Preparer Due Diligence: More than Checking the Boxes | real questions and Pass4sure dumps

Join Thousands of Fellow Followers

Login or register now to gain instant access to the ease of this premium content!

For most tax professionals, conducting due diligence is second nature, an automatic reflex much fondness breathing. When a function becomes this automatic, some practitioners may live lulled into a routine of “checking the boxes” and relying on information and knowledge gleaned from taxpayers in the past to prepare current year tax returns.

Circular 230, create in Title 31 of the United States Code, contains the minimum ethical requirements tax practitioners are required to follow. Circular 230 §10.34(d) states tax practitioners must exercise due diligence when determining the correctness of a tax position, whether that position is presented orally or in writing. It also states that practitioners may generally, “rely in qualified faith without verification upon information furnished by the client.” However, this does not add up to practitioners may bewitch the word of the taxpayer without using forethought and discernment.

Reasonable inquiries should live made if the information received appears to live incomplete and/or inaccurate. This additional research is where some practitioners may live falling short. Circular 230 contains the minimum ethical requirements they are required to follow. For some areas of practice, this minimum is not enough and following it may occasions dire consequences. This is especially qualified when preparing income tax returns that pretense the Head of Household filing status and inevitable credits.

Through IRC §6695(g), the IRS has placed special, more stringent due diligence requirements on inevitable credits; among them are the Earned Income Tax Credit (EIC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the American chance Tax Credit (AOTC). The refundable component to these credits makes them susceptible to a high incidence of fraud. IRC §6695(g) requires tax practitioners to meet additional due diligence requirements when preparing tax returns that hold these credits.

To facilitate these due diligence requirements, the IRS created configuration 8867 Paid Preparer’s Due Diligence Checklist. This configuration requires tax practitioners to certify, to the best of their knowledge, that the answers to the configuration questions are true, correct, and complete. Practitioners are required to submit this completed configuration with any tax revert they prepare that contains one of these credits. Failure to comply with these requirements may result in a $500 per violation or incident, which has been indexed for inflation. For the tax year 2018, the penalty is $520 per incidence.

In other words, if a tax practitioner prepares a revert that contains the Child Tax Credit, Earned Income Tax Credit and American chance Tax Credit, the tax practitioner could live fined for three $520 penalties if the IRS determines there was insufficient due diligence in determining if the taxpayer qualified for these credits. For tax returns filed in 2019, the penalty is $530 per incident.

The Tax Cuts and Jobs Act of 2017 expanded the IRC §6695(g) due diligence requirements to comprehend the original Family Credit or Other dependent Credit (ODC) and the Head of Household filing status. configuration 8867 has also been updated to incorporate these additional due diligence requirements. Although tax practitioners exhaust configuration 8867 as a pilot to performing due diligence, it was not until the IRS released Treasury determination 9842 on November 5, 2018, (which contains Treasury Regulation §1.6695-2(b)) that practitioners had a lucid definition of what qualifies as due diligence with regard to IRC §6695(g). Practitioners must meet four conditions in order to satisfy the due diligence requirements and avoid a penalty. The four conditions are:

  • The preparer must complete and submit configuration 8867, Paid Preparer’s Due Diligence Checklist, and this configuration must live completed “based on information provided by the taxpayer to the tax revert preparer, or otherwise live reasonably obtained or known by the tax revert preparer.”
  • The preparer must compute the credit(s) by either completing the worksheets included with the configuration instructions for configuration 1040 and/or configuration 8863, Education Credits (American chance and Lifetime Learning Credits) based on information obtained by the taxpayer or otherwise record how the credit was computed.
  • The preparer must occupy knowledge. The tax revert preparer must not know or occupy intuition to know that any information used to determine the taxpayer’s eligibility for one of the credits or the Head of Household (HOH) status is incorrect.
  • The preparer must retain the records involved in the determination of the credits or Head of Household status, including a copy of the configuration 8867, any worksheets or calculations used to determine the amounts, and a record of how and when the information used to complete configuration 8867 was obtained. This includes the cognomen of the person(s) who provided the information and copies of any documents provided by the taxpayer. These documents must live maintained for a minimum of three years after either the revert or pretense for refund is filed, or the due date of the revert without regard to extensions, if that is later.
  • Treasury Reg. §1.6695-2(b) provides extensive guidance on the knowledge condition in the configuration of eight examples of what the IRS considers “knowledge.” Examples One, Three, and Five illustrate that simply relying on the taxpayer’s answers to touchstone questionnaires or tax organizers, with no other backing data, is insufficient to establish due diligence. In the absence of additional information or supporting documents from the taxpayer, the practitioner must beget additional “reasonable inquiries” to determine if the taxpayer is eligible for the credits or Head of Household status.

    In sample Six, the practitioner knows the taxpayer from prior convivial interactions. The taxpayer has never been married and their niece and nephew, who lived with them the entire year, did not provide over one-half of their own support. This would, to many practitioners, meet the touchstone under Treas. Reg. §1.6695-2(b)(1) as information reasonably known or obtained by the preparer. However, sample Six goes on to state that to meet the knowledge requirement, the practitioner must beget the identical inquiries and collect the identical documentation as if they execute not know the taxpayer on a convivial level.

    Fortunately, the examples in the revised regulations execute provide that if a preparer has made enough inquiries to verify a taxpayer is eligible in one year, they execute not exigency to verify this again in a subsequent year. How long a practitioner can faith on previously provided information is unclear. However, it is assumed that documents that execute not change execute not occupy to live collected again. An sample of this would live a birth certificate. Information that can change needs to live verified each year.

    The regulation does not address what types of documentation the IRS will hope practitioners to provide in the event of an audit beyond generalities regarding worksheets and copies of the taxpayer-provided information. The tax practitioner noiseless needs to beget a judgment muster on what and how much information they exigency to obtain; however, in the event of an audit, this noiseless may not live enough to forestall the imposition of a penalty. In an audit situation, the IRS has the profit of 20/20 hindsight and may occupy access to information that the practitioner did not occupy during the time the revert was prepared. A qualified documentation guideline might live to advert to the documents the IRS requests on configuration 886-H-DEP, Supporting Documents for Dependency Exemptions, configuration 886-H-AOC, Supporting Documents to Prove American chance Credit, configuration 886-H-HOH, Supporting Documents to Prove Head of Household Filing Status, and configuration 886-H-EIC, Documents You exigency to Provide So You Can pretense the Earned Income Credit on the Basis of a Qualifying Child or Children. Copies of these Forms are available on the IRS website,

    It is lucid the IRS is looking for complete and detailed information as to how a practitioner determined that a taxpayer qualified for the EIC, CTC, ACTC, AOTC, ODC, and Head of Household filing status. To arm themselves, practitioners should hold detailed and contemporaneous notes on the questions and answers they query their clients. Based on the examples in the final regulations, merely documenting a taxpayer response or stating awareness of the taxpayer’s circumstances based on prior interactions, may not live enough to eschew the Due Diligence Penalty.

    For a minimum of three years, practitioners exigency to maintain detailed records such as:

  • A complete copy of submitted configuration 8867.
  • Any applicable worksheets, or other worksheets, prepared in regard to any of the credits claimed.
  • Copies of any documents that were provided by the client which were relied upon in determining eligibility for and the amount of the credits claimed and to determine Head of Household filing status.
  • A record of who gave the preparer the information used in completing configuration 8867 and any associated worksheets.
  • A record of any additional questions asked (other than the questions listed on configuration 8867) along with any of the answers that are given.
  • In the frantic rush of tax season, it may live expedient to faith on tax software to automatically respond complete the questions on configuration 8867, but this may cessation up being a costly mistake. The IRS does conduct Due Diligence audits, and tax professionals occupy been fined thousands of dollars for violations. In addition to due diligence audits, the IRS is sending out epistle 5025 to practitioners who may occupy filed returns that claimed credits without meeting the due diligence requirements. This is considered a “soft notice” as the IRS does not require a response. However, the notice does beget it lucid that the practitioner is on the IRS’s “radar” and will live monitoring future returns submitted by the practitioner.

    For many practitioners, the due diligence requirements may look inordinate and intrusive. However, until the rules and regulations are changed, practitioners are being held to these requirements. Failure to achieve the proper due diligence not only may drain your bank account, but it may also occasions a loss of reputation. The IRS may audit complete your client returns that hold any one of these credits or that claimed the Head of Household filing status. If they conclude the taxpayer does not qualify for either the credit(s) claimed or Head of Household filing status, the taxpayer will owe additional tax, interest and possibly penalties. Furthermore, your clients may live prevented from claiming these credits in the future. Before the filing season becomes too hectic, it may live worthwhile to review a copy of epistle 5025, which is available on the IRS website. Additionally, the IRS has an online toolkit for tax practitioners that hold a “Due Diligence Training Module.” As the proverb goes, “An ounce of prevention is worth a pound of cure.”


    Final regs modify standards of exercise before the IRS, establish registered tax revert preparer process | real questions and Pass4sure dumps


    5500 Preparer's Manual for 2012 design YearsThe premier resource in the domain of configuration 5500 preparation, 5500 Preparer's Manual will succor you wield the required annual configuration 5500 filings for both pension benefits and welfare profit plans.

    Final regs modify standards of exercise before the IRS, establish registered tax revert preparer process

    The IRS has issued final regulations governing exercise before the IRS under Circular 230. The regulations modify the common standards of exercise before the IRS and the standards with respect to tax returns, and provide guidance concerning registered tax revert preparers. The final regulations are effective on August 2, 2011.

    Practice before the IRS

    The final regulations clarify that either preparing or filing a document may constitute exercise before the IRS. The final regulations also clarify that the definition of "tax revert preparer" in Circular 230 is the identical as the signification in Code Sec. 7701(a)(36) and IRS Reg. §301.7701-15.

    Registered tax revert preparers

    The final regulations establish the original "registered tax revert preparer" designation. Generally, exercise by registered tax revert preparers is limited to preparing or signing tax returns, refund claims, and other documents for submission to the IRS. A registered tax revert preparer who signs a revert or refund pretense may limn the taxpayer before revenue agents, customer service representatives or similar officers, and employees of the IRS (including the Taxpayer Advocate Service) during an examination for the identical tax age or year. However, registered tax revert preparers may not limn taxpayers before IRS Appeals officers, revenue officers, Chief Counsel or similar officers or employees of the IRS or the Treasury Department. Further, authorization as a registered tax revert preparer does not comprehend the authority to provide tax counsel except as necessary to prepare a tax return, refund claim, or other document intended to live submitted to the IRS.

    The final regulations provide details regarding the application process to become a registered tax revert preparer, and the renewal process to remain a registered tax revert preparer. Applicants must pass a competency exam administered by, or administered under the oversight of, the IRS, similar to the special enrollment examinations for enrolled agents and enrolled retirement design agents. Applicants must also pass compliance and suitability checks to determine whether the applicant is in compliance with tax filing and payment obligations, and whether the applicant has engaged in disreputable conduct. Further, applicants must obtain a preparer tax identification number (PTIN). Registered tax revert preparers must also renew their registrations each year, as prescribed in forms, instructions, or other usurp guidance.

    CCH Note: Notice 2011-6 provides guidance on obtaining a PTIN before the competency examination is offered and explains the steps individuals must bewitch to prepare complete or substantially complete of a tax revert or pretense for refund while awaiting the complete implementation of the examination process. According to the preamble to the final regulations, the IRS will provide information about the competency examination via usurp channels, including the Tax Professionals page of the IRS website,

    Eligibility requirements for ERPA

    The final regulations provide that an enrolled agent or enrolled retirement design agent (ERPA) must live 18 years debilitated and obtain a PTIN to live eligible to exercise before the IRS. Similarly, individuals must live 18 years old, obtain a PTIN, and pass a minimum competency examination to become a registered tax revert preparer.

    Continuing education requirements

    The final regulations specify what constitutes continuing education. As share of the renewal process, a registered tax revert preparer must complete a minimum of 15 hours of continuing education during each registration year, including two hours of ethics or professional conduct, three hours of federal tax law updates and ten hours of federal tax law topics. Qualifying continuing education courses must enhance professional knowledge in federal taxation or federal tax-related matters, and live consistent with the tax code and effective tax administration. The final regulations also comprehend requirements applicable to continuing education providers.

    Under the final regulations, enrolled agents and ERPAs serving as instructors, discussion leaders, or speakers may earn a maximum of six hours of continuing education credits annually for preparation and instruction. The final regulations remove the faculty to receive credit hours for authoring articles, books, or other publications that was formerly allowed to enrolled agents and ERPAs.

    Limited practice

    The final regulations remove the previously existing authorization for an unenrolled tax revert preparer to limn a taxpayer during an examination of a tax age for which that individual prepared the return. However, any individual, whether or not a practitioner, may assist with the preparation of a tax revert or pretense for refund, as long as the individual prepares less than substantially complete of the revert or claim. Otherwise, any individual who prepares for compensation complete or a substantial portion of a document pertaining to a taxpayer's tax liability for submission to the IRS is theme to the duties and restrictions relating to exercise before the IRS.


    Practitioners are prohibited from in any route using, or participating in the exhaust of, any configuration of public communication or private solicitation containing false, fraudulent, coercive, misleading, or deceptive statements or claims with respect to any IRS matter. Additionally, in describing their professional designation, registered tax revert preparers may not muster themselves "certified" or imply an employer/employee relationship with the IRS. However, registered tax revert preparers may picture themselves as "designated as a registered tax revert preparer by the Internal Revenue Service."

    Professional standards/compliance

    Under the final regulations, professional standards with respect to tax returns and documents, affidavits, and other papers are generally consistent with the civil penalty standards in Code Sec. 6694. However, the standards with respect to tax returns in the final regulations provide broader guidelines that are more usurp for professional ethics standards. The final regulations provide that a practitioner may not willfully, recklessly, or through low incompetence, token a tax revert or pretense for refund that the practitioner knows or reasonably should know contains a position that: (a) lacks a reasonable basis; (b) is an unreasonable position as described in Code Sec. 6694(a)(2); or (c) is a willful attempt by the practitioner to understate the liability for tax or a temerarious or intentional disregard of rules or regulations by the practitioner as described in Code Sec. 6694(b)(2). Further, a practitioner may not willfully, recklessly, or through low incompetence, recommend a client to bewitch a position on a tax revert or pretense for refund, or prepare a portion of a tax revert or pretense for refund containing such a position.

    The final regulations also address practitioners who fail to comply with the requirement to file individual income tax returns electronically. Under the final regulations, willfully failing to electronically file tax returns theme to the mandatory electronic filing requirement is disreputable conduct for which a practitioner may live sanctioned. Furthermore, the final regulations provide that disreputable conduct includes willfully preparing complete or substantially complete of, or signing as a compensated tax revert preparer, a tax revert or pretense for refund when the practitioner does not possess a current or otherwise cogent PTIN or other prescribed identifying number.

    Source: T.D. 9527, 76 FR 32286, June 3, 2011.

    For more information, visit

    For more information on this and related topics, consult the CCH Pension design Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.

    Visit their word Library to read more word stories.

    Direct Download of over 5500 Certification Exams

    3COM [8 Certification Exam(s) ]
    AccessData [1 Certification Exam(s) ]
    ACFE [1 Certification Exam(s) ]
    ACI [3 Certification Exam(s) ]
    Acme-Packet [1 Certification Exam(s) ]
    ACSM [4 Certification Exam(s) ]
    ACT [1 Certification Exam(s) ]
    Admission-Tests [13 Certification Exam(s) ]
    ADOBE [93 Certification Exam(s) ]
    AFP [1 Certification Exam(s) ]
    AICPA [2 Certification Exam(s) ]
    AIIM [1 Certification Exam(s) ]
    Alcatel-Lucent [13 Certification Exam(s) ]
    Alfresco [1 Certification Exam(s) ]
    Altiris [3 Certification Exam(s) ]
    Amazon [2 Certification Exam(s) ]
    American-College [2 Certification Exam(s) ]
    Android [4 Certification Exam(s) ]
    APA [1 Certification Exam(s) ]
    APC [2 Certification Exam(s) ]
    APICS [2 Certification Exam(s) ]
    Apple [69 Certification Exam(s) ]
    AppSense [1 Certification Exam(s) ]
    APTUSC [1 Certification Exam(s) ]
    Arizona-Education [1 Certification Exam(s) ]
    ARM [1 Certification Exam(s) ]
    Aruba [6 Certification Exam(s) ]
    ASIS [2 Certification Exam(s) ]
    ASQ [3 Certification Exam(s) ]
    ASTQB [8 Certification Exam(s) ]
    Autodesk [2 Certification Exam(s) ]
    Avaya [101 Certification Exam(s) ]
    AXELOS [1 Certification Exam(s) ]
    Axis [1 Certification Exam(s) ]
    Banking [1 Certification Exam(s) ]
    BEA [5 Certification Exam(s) ]
    BICSI [2 Certification Exam(s) ]
    BlackBerry [17 Certification Exam(s) ]
    BlueCoat [2 Certification Exam(s) ]
    Brocade [4 Certification Exam(s) ]
    Business-Objects [11 Certification Exam(s) ]
    Business-Tests [4 Certification Exam(s) ]
    CA-Technologies [21 Certification Exam(s) ]
    Certification-Board [10 Certification Exam(s) ]
    Certiport [3 Certification Exam(s) ]
    CheckPoint [43 Certification Exam(s) ]
    CIDQ [1 Certification Exam(s) ]
    CIPS [4 Certification Exam(s) ]
    Cisco [318 Certification Exam(s) ]
    Citrix [48 Certification Exam(s) ]
    CIW [18 Certification Exam(s) ]
    Cloudera [10 Certification Exam(s) ]
    Cognos [19 Certification Exam(s) ]
    College-Board [2 Certification Exam(s) ]
    CompTIA [76 Certification Exam(s) ]
    ComputerAssociates [6 Certification Exam(s) ]
    Consultant [2 Certification Exam(s) ]
    Counselor [4 Certification Exam(s) ]
    CPP-Institue [2 Certification Exam(s) ]
    CPP-Institute [2 Certification Exam(s) ]
    CSP [1 Certification Exam(s) ]
    CWNA [1 Certification Exam(s) ]
    CWNP [13 Certification Exam(s) ]
    CyberArk [1 Certification Exam(s) ]
    Dassault [2 Certification Exam(s) ]
    DELL [11 Certification Exam(s) ]
    DMI [1 Certification Exam(s) ]
    DRI [1 Certification Exam(s) ]
    ECCouncil [21 Certification Exam(s) ]
    ECDL [1 Certification Exam(s) ]
    EMC [129 Certification Exam(s) ]
    Enterasys [13 Certification Exam(s) ]
    Ericsson [5 Certification Exam(s) ]
    ESPA [1 Certification Exam(s) ]
    Esri [2 Certification Exam(s) ]
    ExamExpress [15 Certification Exam(s) ]
    Exin [40 Certification Exam(s) ]
    ExtremeNetworks [3 Certification Exam(s) ]
    F5-Networks [20 Certification Exam(s) ]
    FCTC [2 Certification Exam(s) ]
    Filemaker [9 Certification Exam(s) ]
    Financial [36 Certification Exam(s) ]
    Food [4 Certification Exam(s) ]
    Fortinet [13 Certification Exam(s) ]
    Foundry [6 Certification Exam(s) ]
    FSMTB [1 Certification Exam(s) ]
    Fujitsu [2 Certification Exam(s) ]
    GAQM [9 Certification Exam(s) ]
    Genesys [4 Certification Exam(s) ]
    GIAC [15 Certification Exam(s) ]
    Google [4 Certification Exam(s) ]
    GuidanceSoftware [2 Certification Exam(s) ]
    H3C [1 Certification Exam(s) ]
    HDI [9 Certification Exam(s) ]
    Healthcare [3 Certification Exam(s) ]
    HIPAA [2 Certification Exam(s) ]
    Hitachi [30 Certification Exam(s) ]
    Hortonworks [4 Certification Exam(s) ]
    Hospitality [2 Certification Exam(s) ]
    HP [752 Certification Exam(s) ]
    HR [4 Certification Exam(s) ]
    HRCI [1 Certification Exam(s) ]
    Huawei [21 Certification Exam(s) ]
    Hyperion [10 Certification Exam(s) ]
    IAAP [1 Certification Exam(s) ]
    IAHCSMM [1 Certification Exam(s) ]
    IBM [1533 Certification Exam(s) ]
    IBQH [1 Certification Exam(s) ]
    ICAI [1 Certification Exam(s) ]
    ICDL [6 Certification Exam(s) ]
    IEEE [1 Certification Exam(s) ]
    IELTS [1 Certification Exam(s) ]
    IFPUG [1 Certification Exam(s) ]
    IIA [3 Certification Exam(s) ]
    IIBA [2 Certification Exam(s) ]
    IISFA [1 Certification Exam(s) ]
    Intel [2 Certification Exam(s) ]
    IQN [1 Certification Exam(s) ]
    IRS [1 Certification Exam(s) ]
    ISA [1 Certification Exam(s) ]
    ISACA [4 Certification Exam(s) ]
    ISC2 [6 Certification Exam(s) ]
    ISEB [24 Certification Exam(s) ]
    Isilon [4 Certification Exam(s) ]
    ISM [6 Certification Exam(s) ]
    iSQI [7 Certification Exam(s) ]
    ITEC [1 Certification Exam(s) ]
    Juniper [65 Certification Exam(s) ]
    LEED [1 Certification Exam(s) ]
    Legato [5 Certification Exam(s) ]
    Liferay [1 Certification Exam(s) ]
    Logical-Operations [1 Certification Exam(s) ]
    Lotus [66 Certification Exam(s) ]
    LPI [24 Certification Exam(s) ]
    LSI [3 Certification Exam(s) ]
    Magento [3 Certification Exam(s) ]
    Maintenance [2 Certification Exam(s) ]
    McAfee [8 Certification Exam(s) ]
    McData [3 Certification Exam(s) ]
    Medical [69 Certification Exam(s) ]
    Microsoft [375 Certification Exam(s) ]
    Mile2 [3 Certification Exam(s) ]
    Military [1 Certification Exam(s) ]
    Misc [1 Certification Exam(s) ]
    Motorola [7 Certification Exam(s) ]
    mySQL [4 Certification Exam(s) ]
    NBSTSA [1 Certification Exam(s) ]
    NCEES [2 Certification Exam(s) ]
    NCIDQ [1 Certification Exam(s) ]
    NCLEX [2 Certification Exam(s) ]
    Network-General [12 Certification Exam(s) ]
    NetworkAppliance [39 Certification Exam(s) ]
    NI [1 Certification Exam(s) ]
    NIELIT [1 Certification Exam(s) ]
    Nokia [6 Certification Exam(s) ]
    Nortel [130 Certification Exam(s) ]
    Novell [37 Certification Exam(s) ]
    OMG [10 Certification Exam(s) ]
    Oracle [282 Certification Exam(s) ]
    P&C [2 Certification Exam(s) ]
    Palo-Alto [4 Certification Exam(s) ]
    PARCC [1 Certification Exam(s) ]
    PayPal [1 Certification Exam(s) ]
    Pegasystems [12 Certification Exam(s) ]
    PEOPLECERT [4 Certification Exam(s) ]
    PMI [15 Certification Exam(s) ]
    Polycom [2 Certification Exam(s) ]
    PostgreSQL-CE [1 Certification Exam(s) ]
    Prince2 [6 Certification Exam(s) ]
    PRMIA [1 Certification Exam(s) ]
    PsychCorp [1 Certification Exam(s) ]
    PTCB [2 Certification Exam(s) ]
    QAI [1 Certification Exam(s) ]
    QlikView [1 Certification Exam(s) ]
    Quality-Assurance [7 Certification Exam(s) ]
    RACC [1 Certification Exam(s) ]
    Real-Estate [1 Certification Exam(s) ]
    RedHat [8 Certification Exam(s) ]
    RES [5 Certification Exam(s) ]
    Riverbed [8 Certification Exam(s) ]
    RSA [15 Certification Exam(s) ]
    Sair [8 Certification Exam(s) ]
    Salesforce [5 Certification Exam(s) ]
    SANS [1 Certification Exam(s) ]
    SAP [98 Certification Exam(s) ]
    SASInstitute [15 Certification Exam(s) ]
    SAT [1 Certification Exam(s) ]
    SCO [10 Certification Exam(s) ]
    SCP [6 Certification Exam(s) ]
    SDI [3 Certification Exam(s) ]
    See-Beyond [1 Certification Exam(s) ]
    Siemens [1 Certification Exam(s) ]
    Snia [7 Certification Exam(s) ]
    SOA [15 Certification Exam(s) ]
    Social-Work-Board [4 Certification Exam(s) ]
    SpringSource [1 Certification Exam(s) ]
    SUN [63 Certification Exam(s) ]
    SUSE [1 Certification Exam(s) ]
    Sybase [17 Certification Exam(s) ]
    Symantec [135 Certification Exam(s) ]
    Teacher-Certification [4 Certification Exam(s) ]
    The-Open-Group [8 Certification Exam(s) ]
    TIA [3 Certification Exam(s) ]
    Tibco [18 Certification Exam(s) ]
    Trainers [3 Certification Exam(s) ]
    Trend [1 Certification Exam(s) ]
    TruSecure [1 Certification Exam(s) ]
    USMLE [1 Certification Exam(s) ]
    VCE [6 Certification Exam(s) ]
    Veeam [2 Certification Exam(s) ]
    Veritas [33 Certification Exam(s) ]
    Vmware [58 Certification Exam(s) ]
    Wonderlic [2 Certification Exam(s) ]
    Worldatwork [2 Certification Exam(s) ]
    XML-Master [3 Certification Exam(s) ]
    Zend [6 Certification Exam(s) ]

    References :

    Dropmark :
    Blogspot :
    Wordpress :

    Killexams RTRP exams | Killexams RTRP cert | Pass4Sure RTRP questions | Pass4sure RTRP | pass-guaratee RTRP | best RTRP test preparation | best RTRP training guides | RTRP examcollection | killexams | killexams RTRP review | killexams RTRP legit | kill RTRP example | kill RTRP example journalism | kill exams RTRP reviews | kill exam ripoff report | review RTRP | review RTRP quizlet | review RTRP login | review RTRP archives | review RTRP sheet | legitimate RTRP | legit RTRP | legitimacy RTRP | legitimation RTRP | legit RTRP check | legitimate RTRP program | legitimize RTRP | legitimate RTRP business | legitimate RTRP definition | legit RTRP site | legit online banking | legit RTRP website | legitimacy RTRP definition | >pass 4 sure | pass for sure | p4s | pass4sure certification | pass4sure exam | IT certification | IT Exam | RTRP material provider | pass4sure login | pass4sure RTRP exams | pass4sure RTRP reviews | pass4sure aws | pass4sure RTRP security | pass4sure coupon | pass4sure RTRP dumps | pass4sure cissp | pass4sure RTRP braindumps | pass4sure RTRP test | pass4sure RTRP torrent | pass4sure RTRP download | pass4surekey | pass4sure cap | pass4sure free | examsoft | examsoft login | exams | exams free | examsolutions | exams4pilots | examsoft download | exams questions | examslocal | exams practice |

    International Edition Textbooks

    Save huge amounts of cash when you buy international edition textbooks from An international edition is a textbook that has been published outside of the US and can be drastically cheaper than the US edition.

    ** International edition textbooks save students an average of 50% over the prices offered at their college bookstores.

    Highlights > Recent Additions
    Showing Page 1 of 5
    Operations & Process Management: Principles & Practice for Strategic ImpactOperations & Process Management: Principles & Practice for Strategic Impact
    By Nigel Slack, Alistair Jones
    Publisher : Pearson (Feb 2018)
    ISBN10 : 129217613X
    ISBN13 : 9781292176130
    Our ISBN10 : 129217613X
    Our ISBN13 : 9781292176130
    Subject : Business & Economics
    Price : $75.00
    Computer Security: Principles and PracticeComputer Security: Principles and Practice
    By William Stallings, Lawrie Brown
    Publisher : Pearson (Aug 2017)
    ISBN10 : 0134794109
    ISBN13 : 9780134794105
    Our ISBN10 : 1292220619
    Our ISBN13 : 9781292220611
    Subject : Computer Science & Technology
    Price : $65.00
    Urban EconomicsUrban Economics
    By Arthur O’Sullivan
    Publisher : McGraw-Hill (Jan 2018)
    ISBN10 : 126046542X
    ISBN13 : 9781260465426
    Our ISBN10 : 1260084493
    Our ISBN13 : 9781260084498
    Subject : Business & Economics
    Price : $39.00
    Urban EconomicsUrban Economics
    By Arthur O’Sullivan
    Publisher : McGraw-Hill (Jan 2018)
    ISBN10 : 0078021782
    ISBN13 : 9780078021787
    Our ISBN10 : 1260084493
    Our ISBN13 : 9781260084498
    Subject : Business & Economics
    Price : $65.00
    Understanding BusinessUnderstanding Business
    By William G Nickels, James McHugh, Susan McHugh
    Publisher : McGraw-Hill (Feb 2018)
    ISBN10 : 126021110X
    ISBN13 : 9781260211108
    Our ISBN10 : 126009233X
    Our ISBN13 : 9781260092332
    Subject : Business & Economics
    Price : $75.00
    Understanding BusinessUnderstanding Business
    By William Nickels, James McHugh, Susan McHugh
    Publisher : McGraw-Hill (May 2018)
    ISBN10 : 1260682137
    ISBN13 : 9781260682137
    Our ISBN10 : 126009233X
    Our ISBN13 : 9781260092332
    Subject : Business & Economics
    Price : $80.00
    Understanding BusinessUnderstanding Business
    By William Nickels, James McHugh, Susan McHugh
    Publisher : McGraw-Hill (Jan 2018)
    ISBN10 : 1260277143
    ISBN13 : 9781260277142
    Our ISBN10 : 126009233X
    Our ISBN13 : 9781260092332
    Subject : Business & Economics
    Price : $77.00
    Understanding BusinessUnderstanding Business
    By William Nickels, James McHugh, Susan McHugh
    Publisher : McGraw-Hill (Jan 2018)
    ISBN10 : 1259929434
    ISBN13 : 9781259929434
    Our ISBN10 : 126009233X
    Our ISBN13 : 9781260092332
    Subject : Business & Economics
    Price : $76.00
    By Peter W. Cardon
    Publisher : McGraw-Hill (Jan 2017)
    ISBN10 : 1260128474
    ISBN13 : 9781260128475
    Our ISBN10 : 1259921883
    Our ISBN13 : 9781259921889
    Subject : Business & Economics, Communication & Media
    Price : $39.00
    By Peter Cardon
    Publisher : McGraw-Hill (Feb 2017)
    ISBN10 : 1260147150
    ISBN13 : 9781260147155
    Our ISBN10 : 1259921883
    Our ISBN13 : 9781259921889
    Subject : Business & Economics, Communication & Media
    Price : $64.00
    Result Page : 1 2 3 4 5