H&R BLOCK TAX ASSOCIATE CERTIFICATION – SAMPLE
EXAM
Comprehensive 100-Question Assessment | Tax Year 2025
(Returns Filed 2026)
SECTION 1: FILING STATUS & PERSONAL EXEMPTIONS (12 Questions)
Q1: A taxpayer is unmarried, paid more than half the cost of maintaining a home for
the entire year, and has a qualifying child who lived with them for more than half the
year. Which filing status should they use?
A. Single
B. Married Filing Separately
C. Head of Household [CORRECT]
D. Qualifying Widow(er)
Correct Answer: C
Rationale: Correct because an unmarried taxpayer who pays more than half the cost
of maintaining a household and has a qualifying child as a resident for more than half
the year meets all Head of Household requirements under IRC Section 2(b).
Q2: A taxpayer's spouse died in 2024. The taxpayer has not remarried and maintains
a household for a dependent child. For the 2025 tax year, which filing status is
available if the taxpayer otherwise qualifies?
A. Single only
B. Married Filing Jointly
C. Qualifying Surviving Spouse [CORRECT]
D. Head of Household only
Correct Answer: C
Rationale: Correct because a taxpayer whose spouse died within the two preceding
tax years, who has not remarried, and who maintains a household for a dependent
child may file as Qualifying Surviving Spouse for the two years following the year of
death.
,Q3: A married taxpayer lived apart from their spouse for the last six months of the
year, paid more than half the cost of maintaining their own household, and has a
qualifying child living with them. Which filing status may they use?
A. Married Filing Jointly only
B. Married Filing Separately only
C. Head of Household [CORRECT]
D. Single
Correct Answer: C
Rationale: Correct because a married taxpayer who lived apart from their spouse for
the last six months of the year, pays more than half the cost of maintaining a
household, and has a qualifying child may be considered unmarried for Head of
Household purposes under IRC Section 7703(b).
Q4: For tax year 2025, what is the standard deduction amount for a married couple
filing jointly?
A. $30,000
B. $31,500 [CORRECT]
C. $32,200
D. $25,000
Correct Answer: B
Rationale: Correct because the 2025 standard deduction for married filing jointly is
$31,500 as established under the One Big Beautiful Bill Act and IRS Revenue
Procedure 2024-40.
Q5: A taxpayer is legally married as of December 31, 2025, but lived separately from
their spouse all year. Neither spouse qualifies for Head of Household. What filing
status must they use?
A. Single
B. Married Filing Jointly or Married Filing Separately [CORRECT]
,C. Head of Household
D. Qualifying Widow(er)
Correct Answer: B
Rationale: Correct because marital status is determined as of the last day of the tax
year; a legally married taxpayer must file as Married Filing Jointly or Married Filing
Separately unless they meet the requirements for Head of Household under the
abandoned spouse rules.
Q6: A taxpayer's spouse died in 2023. The taxpayer has not remarried, has no
dependent child, and maintained their own household. For 2025, what is their filing
status?
A. Qualifying Surviving Spouse
B. Head of Household
C. Single [CORRECT]
D. Married Filing Jointly
Correct Answer: C
Rationale: Correct because Qualifying Surviving Spouse status is only available for
the two years following the year of death and requires a dependent child; without a
dependent child, the taxpayer must file as Single after the year of death.
Q7: A taxpayer is 24 years old, single, and a full-time student. Their parents claim
them as a dependent. What is the taxpayer's standard deduction for 2025?
A. $15,750
B. $1,350 [CORRECT]
C. $450
D. $0
Correct Answer: B
Rationale: Correct because for a dependent in 2025, the standard deduction is the
greater of $1,350 or earned income plus $450, not to exceed the regular standard
deduction; with no earned income, the minimum $1,350 applies.
, Q8: Which of the following statements about filing status is correct?
A. A taxpayer may choose any filing status that results in the lowest tax liability
B. Filing status is determined by the taxpayer's circumstances on January 1 of the tax
year
C. Filing status is determined by the taxpayer's marital status on the last day of the
tax year [CORRECT]
D. A taxpayer who is legally separated under a decree of divorce must file as Married
Filing Separately
Correct Answer: C
Rationale: Correct because under IRC Section 7703, marital status for tax purposes is
determined as of the last day of the tax year; a taxpayer who is legally divorced by
December 31 is considered unmarried for the entire year.
Q9: A married taxpayer files a separate return. Their spouse itemizes deductions on
their separate return. What must this taxpayer do?
A. Take the standard deduction
B. Itemize deductions [CORRECT]
C. Choose either standard or itemized deduction
D. File an amended joint return
Correct Answer: B
Rationale: Correct because when a married taxpayer files separately and their
spouse itemizes deductions, the taxpayer must also itemize deductions; they cannot
claim the standard deduction under IRC Section 63(c)(6)(A).
Q10: A taxpayer is married but has not lived with their spouse for three years. They
have a qualifying child who lived with them all year. Which filing status provides the
most favorable tax treatment?
A. Married Filing Separately
B. Head of Household [CORRECT]
EXAM
Comprehensive 100-Question Assessment | Tax Year 2025
(Returns Filed 2026)
SECTION 1: FILING STATUS & PERSONAL EXEMPTIONS (12 Questions)
Q1: A taxpayer is unmarried, paid more than half the cost of maintaining a home for
the entire year, and has a qualifying child who lived with them for more than half the
year. Which filing status should they use?
A. Single
B. Married Filing Separately
C. Head of Household [CORRECT]
D. Qualifying Widow(er)
Correct Answer: C
Rationale: Correct because an unmarried taxpayer who pays more than half the cost
of maintaining a household and has a qualifying child as a resident for more than half
the year meets all Head of Household requirements under IRC Section 2(b).
Q2: A taxpayer's spouse died in 2024. The taxpayer has not remarried and maintains
a household for a dependent child. For the 2025 tax year, which filing status is
available if the taxpayer otherwise qualifies?
A. Single only
B. Married Filing Jointly
C. Qualifying Surviving Spouse [CORRECT]
D. Head of Household only
Correct Answer: C
Rationale: Correct because a taxpayer whose spouse died within the two preceding
tax years, who has not remarried, and who maintains a household for a dependent
child may file as Qualifying Surviving Spouse for the two years following the year of
death.
,Q3: A married taxpayer lived apart from their spouse for the last six months of the
year, paid more than half the cost of maintaining their own household, and has a
qualifying child living with them. Which filing status may they use?
A. Married Filing Jointly only
B. Married Filing Separately only
C. Head of Household [CORRECT]
D. Single
Correct Answer: C
Rationale: Correct because a married taxpayer who lived apart from their spouse for
the last six months of the year, pays more than half the cost of maintaining a
household, and has a qualifying child may be considered unmarried for Head of
Household purposes under IRC Section 7703(b).
Q4: For tax year 2025, what is the standard deduction amount for a married couple
filing jointly?
A. $30,000
B. $31,500 [CORRECT]
C. $32,200
D. $25,000
Correct Answer: B
Rationale: Correct because the 2025 standard deduction for married filing jointly is
$31,500 as established under the One Big Beautiful Bill Act and IRS Revenue
Procedure 2024-40.
Q5: A taxpayer is legally married as of December 31, 2025, but lived separately from
their spouse all year. Neither spouse qualifies for Head of Household. What filing
status must they use?
A. Single
B. Married Filing Jointly or Married Filing Separately [CORRECT]
,C. Head of Household
D. Qualifying Widow(er)
Correct Answer: B
Rationale: Correct because marital status is determined as of the last day of the tax
year; a legally married taxpayer must file as Married Filing Jointly or Married Filing
Separately unless they meet the requirements for Head of Household under the
abandoned spouse rules.
Q6: A taxpayer's spouse died in 2023. The taxpayer has not remarried, has no
dependent child, and maintained their own household. For 2025, what is their filing
status?
A. Qualifying Surviving Spouse
B. Head of Household
C. Single [CORRECT]
D. Married Filing Jointly
Correct Answer: C
Rationale: Correct because Qualifying Surviving Spouse status is only available for
the two years following the year of death and requires a dependent child; without a
dependent child, the taxpayer must file as Single after the year of death.
Q7: A taxpayer is 24 years old, single, and a full-time student. Their parents claim
them as a dependent. What is the taxpayer's standard deduction for 2025?
A. $15,750
B. $1,350 [CORRECT]
C. $450
D. $0
Correct Answer: B
Rationale: Correct because for a dependent in 2025, the standard deduction is the
greater of $1,350 or earned income plus $450, not to exceed the regular standard
deduction; with no earned income, the minimum $1,350 applies.
, Q8: Which of the following statements about filing status is correct?
A. A taxpayer may choose any filing status that results in the lowest tax liability
B. Filing status is determined by the taxpayer's circumstances on January 1 of the tax
year
C. Filing status is determined by the taxpayer's marital status on the last day of the
tax year [CORRECT]
D. A taxpayer who is legally separated under a decree of divorce must file as Married
Filing Separately
Correct Answer: C
Rationale: Correct because under IRC Section 7703, marital status for tax purposes is
determined as of the last day of the tax year; a taxpayer who is legally divorced by
December 31 is considered unmarried for the entire year.
Q9: A married taxpayer files a separate return. Their spouse itemizes deductions on
their separate return. What must this taxpayer do?
A. Take the standard deduction
B. Itemize deductions [CORRECT]
C. Choose either standard or itemized deduction
D. File an amended joint return
Correct Answer: B
Rationale: Correct because when a married taxpayer files separately and their
spouse itemizes deductions, the taxpayer must also itemize deductions; they cannot
claim the standard deduction under IRC Section 63(c)(6)(A).
Q10: A taxpayer is married but has not lived with their spouse for three years. They
have a qualifying child who lived with them all year. Which filing status provides the
most favorable tax treatment?
A. Married Filing Separately
B. Head of Household [CORRECT]
