H&R Block Specialist Test 2024 ACTUAL
EXAM QUESTIONS AND VERIFIED
ANSWERS /GET IT 100% ACCURATE|
ALREADY GRADED A+
Sam pays his 19 yr. old son, Joshua, $550/month to maintain
the lawn & garden at the family residence. Sam is subject to
what household employment tax rules for Joshua? - Correct
Answers✅A. Since Joshua is not performing any child case
services, the household tax rules do not apply.
B. Since Joshua is the taxpayer's child under age 21, the
household employment tax rules do not apply.
C. Since no evidence is given that Joshua is a student, he is
considered to be Sam's household employee.
D. Since Joshua's wages are over $2,100 for the yr., Sam is
subject to the household employment tax rules for Joshua.
Answer: B
A taxpayer should include which of the following when
figuring their federal gross income? - Correct Answers✅A.
Prior-year federal income tax refund.
B. Ordinary dividends.
C. Personal injury compensation.
D. Qualified disaster relief payments.
Answer: B
A taxpayer is required to file Schedule 1 (Form 1040) when
claiming which of the following? - Correct Answers✅A.
Retirement savings contributions credit.
,H&R Block Specialist Test 2024 ACTUAL
EXAM QUESTIONS AND VERIFIED
ANSWERS /GET IT 100% ACCURATE|
ALREADY GRADED A+
B. Health savings account deduction
C. Education credit
D. Excess advance premium tax credit repayment
Answer: B
In 2018, the excise tax for excess contributions to a health
savings account is _____________. - Correct Answers✅A. 0%
B. 6%
C. 10%
D. 20%
Answer: B
In 2018, the additional excise tax for non-qualified
distributions from a health savings account is ____________. -
Correct Answers✅A. 0%
B. 6%
C. 10%
D. 20%
Answer: D
Cynthia works full-time as a teacher's aide at an elementary
school. In 2018, she paid $250 to participate in a professional
,H&R Block Specialist Test 2024 ACTUAL
EXAM QUESTIONS AND VERIFIED
ANSWERS /GET IT 100% ACCURATE|
ALREADY GRADED A+
development course, hoping to upgrade her job skills. Since
she was no reimbursed for this expense, she would like to
claim the educator expense deduction. As Cynthia's Tax Pro,
what advice would you offer her? - Correct Answers✅A. She
may not claim the deduction b/c she is not considered an
eligible educator.
B. Since she spent the $250 on professional development
rather than classroom supplies, she is not eligible for this
deduction.
C. She may claim the deduction since she is an eligible
educator and the professional development course is a
qualified expense.
D. Since employee business expenses are no longer
deductible on SCH A, she may not claim a deduction for the
cost of the professional development course.
Answer: C
Major Winters, a member of the Army Reserve, traveled to a
location 250 miles from his home to perform his work in the
reserve in June 2018. His unreimbursed expenses consisted
of $195 for lodging and $268 for mileage. In addition, he
incurred mileage expenses of $235 throughout the yr. for
trips to a location 20 miles from his home. How much is Major
Winters eligible to deduct on SCH 1 (Form 1040), line 24, as
an above-the-line adjustment? - Correct Answers✅A. $0
B. $268
, H&R Block Specialist Test 2024 ACTUAL
EXAM QUESTIONS AND VERIFIED
ANSWERS /GET IT 100% ACCURATE|
ALREADY GRADED A+
C. $463
D. $698
Answer: C
Kimberly originally files her 2017 return on February 19,
2018. Under ordinary circumstances, what is the last day she
can file an amended 2017 return? - Correct Answers✅A. April
15, 2021
B. February 19, 2021
C. April 15, 2020
D. April 17, 2018
Answer: A
All of the following issues may be corrected or changed by
filing Form 1040X, Amended U.S. Individual Income Tax
Return, EXCEPT: - Correct Answers✅A. The amount of
deductible medical expenses was reported incorrectly on the
original return
B. An error that was made on a trust return needs to be
corrected
C. Wages for a 2nd job were not initially reported
D. A taxpayer who filed as a non-resident qualified for U.S.
resident status
EXAM QUESTIONS AND VERIFIED
ANSWERS /GET IT 100% ACCURATE|
ALREADY GRADED A+
Sam pays his 19 yr. old son, Joshua, $550/month to maintain
the lawn & garden at the family residence. Sam is subject to
what household employment tax rules for Joshua? - Correct
Answers✅A. Since Joshua is not performing any child case
services, the household tax rules do not apply.
B. Since Joshua is the taxpayer's child under age 21, the
household employment tax rules do not apply.
C. Since no evidence is given that Joshua is a student, he is
considered to be Sam's household employee.
D. Since Joshua's wages are over $2,100 for the yr., Sam is
subject to the household employment tax rules for Joshua.
Answer: B
A taxpayer should include which of the following when
figuring their federal gross income? - Correct Answers✅A.
Prior-year federal income tax refund.
B. Ordinary dividends.
C. Personal injury compensation.
D. Qualified disaster relief payments.
Answer: B
A taxpayer is required to file Schedule 1 (Form 1040) when
claiming which of the following? - Correct Answers✅A.
Retirement savings contributions credit.
,H&R Block Specialist Test 2024 ACTUAL
EXAM QUESTIONS AND VERIFIED
ANSWERS /GET IT 100% ACCURATE|
ALREADY GRADED A+
B. Health savings account deduction
C. Education credit
D. Excess advance premium tax credit repayment
Answer: B
In 2018, the excise tax for excess contributions to a health
savings account is _____________. - Correct Answers✅A. 0%
B. 6%
C. 10%
D. 20%
Answer: B
In 2018, the additional excise tax for non-qualified
distributions from a health savings account is ____________. -
Correct Answers✅A. 0%
B. 6%
C. 10%
D. 20%
Answer: D
Cynthia works full-time as a teacher's aide at an elementary
school. In 2018, she paid $250 to participate in a professional
,H&R Block Specialist Test 2024 ACTUAL
EXAM QUESTIONS AND VERIFIED
ANSWERS /GET IT 100% ACCURATE|
ALREADY GRADED A+
development course, hoping to upgrade her job skills. Since
she was no reimbursed for this expense, she would like to
claim the educator expense deduction. As Cynthia's Tax Pro,
what advice would you offer her? - Correct Answers✅A. She
may not claim the deduction b/c she is not considered an
eligible educator.
B. Since she spent the $250 on professional development
rather than classroom supplies, she is not eligible for this
deduction.
C. She may claim the deduction since she is an eligible
educator and the professional development course is a
qualified expense.
D. Since employee business expenses are no longer
deductible on SCH A, she may not claim a deduction for the
cost of the professional development course.
Answer: C
Major Winters, a member of the Army Reserve, traveled to a
location 250 miles from his home to perform his work in the
reserve in June 2018. His unreimbursed expenses consisted
of $195 for lodging and $268 for mileage. In addition, he
incurred mileage expenses of $235 throughout the yr. for
trips to a location 20 miles from his home. How much is Major
Winters eligible to deduct on SCH 1 (Form 1040), line 24, as
an above-the-line adjustment? - Correct Answers✅A. $0
B. $268
, H&R Block Specialist Test 2024 ACTUAL
EXAM QUESTIONS AND VERIFIED
ANSWERS /GET IT 100% ACCURATE|
ALREADY GRADED A+
C. $463
D. $698
Answer: C
Kimberly originally files her 2017 return on February 19,
2018. Under ordinary circumstances, what is the last day she
can file an amended 2017 return? - Correct Answers✅A. April
15, 2021
B. February 19, 2021
C. April 15, 2020
D. April 17, 2018
Answer: A
All of the following issues may be corrected or changed by
filing Form 1040X, Amended U.S. Individual Income Tax
Return, EXCEPT: - Correct Answers✅A. The amount of
deductible medical expenses was reported incorrectly on the
original return
B. An error that was made on a trust return needs to be
corrected
C. Wages for a 2nd job were not initially reported
D. A taxpayer who filed as a non-resident qualified for U.S.
resident status
