Certification Requirements (TY 2025)

Ronnie's Answers to 5 required problems (updated 12/7/2025)

(The IL state tax tables were updated in early Jan 26.  If you completed the Miller problem prior to this, you may be off $23 from the prior answers on Sched A and Taxable Income.   It didn't impact AGI nor Taxes due.  Ronnie's answers reflect the current state tax tables.)

Full NTTC Answer Sheet  (not yet updated for TY 2025)

IMPORTANT: November 24, 2025: Proficiency Exercise  - Janisch

• Page 39 in the hard copy book says the $175 are tips.  In the on-line version, that have changed that to "additional income".  (i.e. it is not tips). PLEASE consider the $175 to be tips and complete the appropriate form for No Tax on Tip under Deductions.  Note: this means Ronnie's answers for this problem will no longer match those from NTTC.

Semi Important - if you are intending to certify for Gambling Income from LA or OK, modify the Gambling Winnings on Miller to be from LA.   State returns are not currently available in Practice Lab (12/7/2025), but it should be an easy update to Miller's return once available.

Less Important: Nov 18, 2025: Advanced Course Scenarios and Test Questions:

• Advanced Scenario 9 (page 113): Revise the Form 1095-A, Part III, column headings to read: "A. Monthly enrollment premiums," "B. Monthly second lowest cost silver plan (SLCSP) premium," and "C. Monthly advance payment of premium tax credit."