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H&R BLOCK INCOME TAX COURSE EXAM
2025/2026 A+ QUESTIONS AND ANSWERS.
1. interest on state and local bonds included in gross income? - solution
- no
2. compensation for personal injuries included in gross income? -
solution - no
3. qualified clergy housing allowances included in gross income? -
solution - no
4. federal income tax refunds included in gross income? - solution - no
5. qualified scholarships and fellowships included in gross income? -
solution - no
6. meals or lodging furnished for the convenience of the employer
included in gross income? - solution - no
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7. certain foster care payments included in gross income? - solution - no
8. disaster relief payments included in gross income? - solution - no
9. certain income from the discharge of indebtedness included in gross
income? - solution - no
10. statements - solution - attached to the return to explain various
types of income, deductions, and credits reported either on a schedule
or directly on forms 1040ez, 1040a, 1040, 1040nr, or 1040pr.
11. worksheets - solution - not sent to the irs with the return, but are
useful in compiling information and are kept with the taxpayer's copy
of the return.
12. form w-2 - solution - wage and tax statement
13. form 4852 - solution - substitute w-2
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14. w-2 box 12 code a - solution - uncollected social security tax or
railroad retirement tax on tips.
15. w-2 box 12 code b - solution - uncollected medicare tax on tips.
16. w-2 box 12 code c - solution - the cost of group-term life
insurance coverage in excess of $50,000. this amount has been
included in boxes 1, 3, and 5 as taxable income.
17. w-2 box 12 code d - solution - 401(k) contributions.
18. w-2 box 12 code e - solution - 403(b) (tax-sheltered annuity)
contributions.
19. w-2 box 12 code f - solution - 408(k)(6) sep contributions.
20. w-2 box 12 code g - solution - 457(b) contributions (a type of plan
used by government employees.
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21. w-2 box 12 code h - solution - 501(c)(18)(d) contributions.
22. w-2 box 12 code j - solution - the amount of a sick pay not
includible in income because the employee contributed to a sick pay
plan.
23. w-2 box 12 code k - solution - 20% excise tax on excess golden
parachute payments.
24. w-2 box 12 code l - solution - substantiated employee business
expenses reimbursements (nontaxable).
25. w-2 box 12 code m - solution - uncollected social security tax or rrta
tax on the excess coverage cost on taxable cost of group-term life
insurance over $50,000 (for former employees).
26. w-2 box 12 code n - solution - the same situation as code m,
except the amount shown represents uncollected medicare tax.
1
H&R BLOCK INCOME TAX COURSE EXAM
2025/2026 A+ QUESTIONS AND ANSWERS.
1. interest on state and local bonds included in gross income? - solution
- no
2. compensation for personal injuries included in gross income? -
solution - no
3. qualified clergy housing allowances included in gross income? -
solution - no
4. federal income tax refunds included in gross income? - solution - no
5. qualified scholarships and fellowships included in gross income? -
solution - no
6. meals or lodging furnished for the convenience of the employer
included in gross income? - solution - no
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2
7. certain foster care payments included in gross income? - solution - no
8. disaster relief payments included in gross income? - solution - no
9. certain income from the discharge of indebtedness included in gross
income? - solution - no
10. statements - solution - attached to the return to explain various
types of income, deductions, and credits reported either on a schedule
or directly on forms 1040ez, 1040a, 1040, 1040nr, or 1040pr.
11. worksheets - solution - not sent to the irs with the return, but are
useful in compiling information and are kept with the taxpayer's copy
of the return.
12. form w-2 - solution - wage and tax statement
13. form 4852 - solution - substitute w-2
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3
14. w-2 box 12 code a - solution - uncollected social security tax or
railroad retirement tax on tips.
15. w-2 box 12 code b - solution - uncollected medicare tax on tips.
16. w-2 box 12 code c - solution - the cost of group-term life
insurance coverage in excess of $50,000. this amount has been
included in boxes 1, 3, and 5 as taxable income.
17. w-2 box 12 code d - solution - 401(k) contributions.
18. w-2 box 12 code e - solution - 403(b) (tax-sheltered annuity)
contributions.
19. w-2 box 12 code f - solution - 408(k)(6) sep contributions.
20. w-2 box 12 code g - solution - 457(b) contributions (a type of plan
used by government employees.
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4
21. w-2 box 12 code h - solution - 501(c)(18)(d) contributions.
22. w-2 box 12 code j - solution - the amount of a sick pay not
includible in income because the employee contributed to a sick pay
plan.
23. w-2 box 12 code k - solution - 20% excise tax on excess golden
parachute payments.
24. w-2 box 12 code l - solution - substantiated employee business
expenses reimbursements (nontaxable).
25. w-2 box 12 code m - solution - uncollected social security tax or rrta
tax on the excess coverage cost on taxable cost of group-term life
insurance over $50,000 (for former employees).
26. w-2 box 12 code n - solution - the same situation as code m,
except the amount shown represents uncollected medicare tax.
