REAL EXAM QUESTIONS AND CORRECT DETAILED ANSWERS
(VERIFIED ANSWERS) GRADED A+| (MOST RECENT!!)
EXAM OVERVIEW
The Intuit Academy Tax Level 1 certification exam covers:
Domain | Approximate Weight
Filing Status & Personal Exemptions | 15%
Income Types & Reporting | 25%
Deductions & Adjustments to Income | 20%
Tax Credits | 15%
Dependency Rules | 10%
Tax Forms & Filing Requirements | 10%
Professional & Ethical Standards | 5%
SECTION 1: FILING STATUS (Questions 1-35)
Q1. What are the five individual tax filing statuses?
A) Single, Married, Divorced, Widowed, Separated
B) Single, Married Filing Jointly, Married Filing Separately, Head of Household,
Qualifying Widow(er)
C) Single, Joint, Separate, Head of Family, Surviving Spouse
D) Individual, Joint, Head of Household, Trust, Estate
Answer: B
Rationale: The five filing statuses are Single, Married Filing Jointly (MFJ),
Married Filing Separately (MFS), Head of Household (HOH), and Qualifying
Widow(er).[reference:6]
Q2. Which filing status generally results in the lowest effective tax rate?
A) Single
B) Head of Household
C) Married Filing Separately
D) Married Filing Jointly
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,Answer: D
Rationale: MFJ offers the widest tax brackets and highest standard deduction.
Q3. How many filing statuses are there?
A) Three
B) Four
C) Five
D) Six
Answer: C
Rationale: There are five filing statuses.[reference:7]
Q4. For how many years after a spouse's death can a taxpayer use Qualifying
Widow(er) status?
A) 1 year
B) 2 years
C) 3 years
D) 5 years
Answer: B
Rationale: Two years, provided they have a dependent child.[reference:8]
Q5. To file as Head of Household, the taxpayer must pay more than what
percentage of the cost of maintaining the home?
A) 25%
B) 50%
C) 75%
D) 100%
Answer: B (more than 50%)
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,Q6. A taxpayer is unmarried and has a child who lives with them for 8 months of
the year. The child is 5 years old. Can they file as Head of Household?
A) Yes, if they paid more than half the household expenses
B) No, because the child must live with them for the full year
C) No, because the child is under 17
D) Yes, regardless of expenses
Answer: A
Rationale: The child must live with them for more than half the year and they
must pay >50% of household costs.
Q7. Which status is NOT available to a taxpayer who is legally married on
December 31?
A) Married Filing Jointly
B) Married Filing Separately
C) Head of Household
D) Single
Answer: D
Rationale: If legally married on December 31, they cannot file as Single, with
rare exceptions like the abandoned spouse rule.
Q8. What is the approximate standard deduction for a Single taxpayer in 2026?
A) $12,950
B) $13,850
C) $16,100
D) $18,000
Answer: C
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, Rationale: Under OBBBA, the 2026 standard deduction is $16,100 for Single/MFS.
Q9. What is the standard deduction for Married Filing Jointly in 2026?
A) $24,150
B) $27,700
C) $29,200
D) $32,200
Answer: D
Q10. A taxpayer's spouse died in 2024 and they have no dependent children.
What
status can they use in 2025?
A) Qualifying Widow(er)
B) Married Filing Jointly
C) Single
D) Head of Household
Answer: C (Single)
Q11. A married couple lives apart for the last 6 months of the year, has a
child, and one spouse wants to file as HOH. Which condition allows this?
A) Yes, if they lived apart for the last 6 months and the child lives with that
spouse
B) No, married taxpayers cannot file HOH
C) Yes, if they are legally separated
D) No, only divorce allows HOH
Answer: A (Abandoned spouse rule)
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