10 free IRS SEE practice questions in the real exam format, covering the official content areas, with an explanation for every answer.
IRS SEE Practice Test 14Tutor mode
Question 1 of 10
Specialized Returns for Individuals
Kenji and Aiko Watanabe, U.S. citizens who file jointly and live in the United States, hold a brokerage account and a savings account in Japan. The combined value of the two accounts was $160,000 on June 30, 2025 (its highest point) and $90,000 on December 31, 2025. They have no other foreign financial assets. For 2025, they must file: