INTUIT ACADEMY TAX LEVEL 1 EXAM QUESTION
BANK LATEST UPDATE 2026/2027 | 300
QUESTIONS AND CORRECT VERIFIED ANSWERS
GRADED A+ | GUARANTEED PASS
SECTION 1: TAX FUNDAMENTALS & FILING STATUS
Question 1
Which of the following is NOT one of the five individual
filing statuses?
A) Single
B) Head of Household
C) Qualifying Widow(er)
D) Domestic Partner
Correct Answer: D
Rationale: The five filing statuses are Single, Married
Filing Jointly, Married Filing Separately, Head of
Household, and Qualifying Widow(er). Domestic Partner
is not a recognized filing status for federal tax purposes.
Question 2
A taxpayer must be unmarried or considered unmarried
,on the last day of the tax year to qualify for which filing
status?
A) Married Filing Jointly
B) Head of Household
C) Qualifying Widow(er)
D) Married Filing Separately
Correct Answer: B
Rationale: Head of Household requires the taxpayer to
be unmarried or considered unmarried on the last day of
the year, pay more than half the cost of maintaining a
home, and have a qualifying person living in the home for
more than half the year.
Question 3
What is the minimum age for a qualifying child (unless
permanently and totally disabled)?
A) Under age 19 at year-end
B) Under age 24 and a full-time student
C) Under age 17
D) Both A and B are correct
,Correct Answer: D
Rationale: A qualifying child must be under age 19 at
year-end, or under age 24 and a full-time student, or any
age if permanently and totally disabled. Both A and B
describe valid age tests.
Question 4
For tax year 2026, the standard deduction for a Single
taxpayer is approximately:
A) $13,850
B) $16,100
C) $19,900
D) $14,600
Correct Answer: D
Rationale: Under the OBBBA, the 2026 standard
deduction for Single is $14,600. (Note: $13,850 was for
2025; $16,100 is for Head of Household; $19,900 is for
Head of Household in certain years.)
Question 5
A taxpayer's spouse dies in 2025. They have a dependent
, child and do not remarry. For 2027, what is their filing
status?
A) Single
B) Head of Household
C) Qualifying Surviving Spouse
D) Married Filing Jointly
Correct Answer: C
Rationale: Qualifying Surviving Spouse is available for
two years after the spouse's death (2026 and 2027) if the
taxpayer has a dependent child and has not remarried.
For 2027, they are still eligible.
Question 6
Which test is NOT required for a qualifying relative?
A) Relationship or member of household test
B) Gross income test
C) Support test
D) Age test
Correct Answer: D
Rationale: Qualifying relatives do NOT have an age test.
They must pass the relationship/member of household
BANK LATEST UPDATE 2026/2027 | 300
QUESTIONS AND CORRECT VERIFIED ANSWERS
GRADED A+ | GUARANTEED PASS
SECTION 1: TAX FUNDAMENTALS & FILING STATUS
Question 1
Which of the following is NOT one of the five individual
filing statuses?
A) Single
B) Head of Household
C) Qualifying Widow(er)
D) Domestic Partner
Correct Answer: D
Rationale: The five filing statuses are Single, Married
Filing Jointly, Married Filing Separately, Head of
Household, and Qualifying Widow(er). Domestic Partner
is not a recognized filing status for federal tax purposes.
Question 2
A taxpayer must be unmarried or considered unmarried
,on the last day of the tax year to qualify for which filing
status?
A) Married Filing Jointly
B) Head of Household
C) Qualifying Widow(er)
D) Married Filing Separately
Correct Answer: B
Rationale: Head of Household requires the taxpayer to
be unmarried or considered unmarried on the last day of
the year, pay more than half the cost of maintaining a
home, and have a qualifying person living in the home for
more than half the year.
Question 3
What is the minimum age for a qualifying child (unless
permanently and totally disabled)?
A) Under age 19 at year-end
B) Under age 24 and a full-time student
C) Under age 17
D) Both A and B are correct
,Correct Answer: D
Rationale: A qualifying child must be under age 19 at
year-end, or under age 24 and a full-time student, or any
age if permanently and totally disabled. Both A and B
describe valid age tests.
Question 4
For tax year 2026, the standard deduction for a Single
taxpayer is approximately:
A) $13,850
B) $16,100
C) $19,900
D) $14,600
Correct Answer: D
Rationale: Under the OBBBA, the 2026 standard
deduction for Single is $14,600. (Note: $13,850 was for
2025; $16,100 is for Head of Household; $19,900 is for
Head of Household in certain years.)
Question 5
A taxpayer's spouse dies in 2025. They have a dependent
, child and do not remarry. For 2027, what is their filing
status?
A) Single
B) Head of Household
C) Qualifying Surviving Spouse
D) Married Filing Jointly
Correct Answer: C
Rationale: Qualifying Surviving Spouse is available for
two years after the spouse's death (2026 and 2027) if the
taxpayer has a dependent child and has not remarried.
For 2027, they are still eligible.
Question 6
Which test is NOT required for a qualifying relative?
A) Relationship or member of household test
B) Gross income test
C) Support test
D) Age test
Correct Answer: D
Rationale: Qualifying relatives do NOT have an age test.
They must pass the relationship/member of household
