H&R BLOCK INCOME TAX COURSE
CERTIFICATION EXAMINATION 2026
QUESTIONS WITH ANSWERS GRADED A+
◉ The due date for filing taxes is when? Answer: April 15th
◉ The IRS (internal revenue code) oversees the execution of the _____.
Answer: Internal revenue code
◉ If not an enrolled agent, CPA, or attorney, a paid tax return preparer
cannot:. Answer: -Represent a taxpayer before any of these IRS officers:
appeals, revenue, counsel, or similar officers and employees of the IRS.
-Provide tax advice other than advice necessary to prepare a return, a
claim for refund, or other document intended to be submitted to the IRS.
◉ What is Circular 230? Answer: Regulations governing practices
before the IRS. Ethical standards and prohibited conduct. (READ
CIRCULAR 230)
◉ Which form is used as the current base form for individual tax
returns? Answer: Form 1040
, ◉ Primary authority for tax issues consists of:. Answer: PRIMARY
AUTHORITY: Descending order of authority
-Internal Revenue Code
-Regulations issued by the Treasury Department.
-Judicial decisions.
SECONDARY AUTHORITY
-Commentaries
-Publications
-Tax Periodicals
-Common reference material, such as dictionaries and encyclopedias
◉ What is Publication 17? Answer: The Federal Income Tax for
Individual Tax Guide
◉ Wage. Answer: Compensation, usually financial, received by workers
in exchange for their work. Included in gross income.
◉ What is Adjusted Gross Income? Answer: Adjusted gross income
equals total income less reductions that are allowable, regardless of
whether personal deductions are itemized.
◉ What are deductions? Answer: Amounts that may be subtracted from
income that is otherwise taxable.
CERTIFICATION EXAMINATION 2026
QUESTIONS WITH ANSWERS GRADED A+
◉ The due date for filing taxes is when? Answer: April 15th
◉ The IRS (internal revenue code) oversees the execution of the _____.
Answer: Internal revenue code
◉ If not an enrolled agent, CPA, or attorney, a paid tax return preparer
cannot:. Answer: -Represent a taxpayer before any of these IRS officers:
appeals, revenue, counsel, or similar officers and employees of the IRS.
-Provide tax advice other than advice necessary to prepare a return, a
claim for refund, or other document intended to be submitted to the IRS.
◉ What is Circular 230? Answer: Regulations governing practices
before the IRS. Ethical standards and prohibited conduct. (READ
CIRCULAR 230)
◉ Which form is used as the current base form for individual tax
returns? Answer: Form 1040
, ◉ Primary authority for tax issues consists of:. Answer: PRIMARY
AUTHORITY: Descending order of authority
-Internal Revenue Code
-Regulations issued by the Treasury Department.
-Judicial decisions.
SECONDARY AUTHORITY
-Commentaries
-Publications
-Tax Periodicals
-Common reference material, such as dictionaries and encyclopedias
◉ What is Publication 17? Answer: The Federal Income Tax for
Individual Tax Guide
◉ Wage. Answer: Compensation, usually financial, received by workers
in exchange for their work. Included in gross income.
◉ What is Adjusted Gross Income? Answer: Adjusted gross income
equals total income less reductions that are allowable, regardless of
whether personal deductions are itemized.
◉ What are deductions? Answer: Amounts that may be subtracted from
income that is otherwise taxable.
