H&R Block Tax Assessment Specialist Test Exam 2026
Complete Practice Questions | Verified Answers &
Rationales
Pass your professional onboarding validation on the first attempt with this
definitive H&R Block Tax Assessment Specialist practice exam bank
containing questions 1 through . This comprehensive preparation guide
features 100% verified correct answers and detailed regulatory rationales
covering IRS tax codes, itemized deductions, earned income tax credits
(EITC), capital gains, and self-employment filing rules. It is an
indispensable study tool for incoming tax professionals, seasonal
preparers, and accounting students looking to clear the assessment quickly
and secure top tier certification marks.
Question 1
Boyd lives with his mother, Barb, who pays over half the cost of
maintaining the home. The divorce decree gives Dan the unconditional
right to claim the dependency exemption for Boyd. Boyd meets all of
the tests for dependency for Barb as a qualifying child. Barb's most
advantageous filing status is:
A. Head of Household (HOH)
B. Married Filing Jointly (MFJ)
C. Married Filing Separately (MFS)
D. Single (S)
Correct Answer: A
Rationale: Barb qualifies for Head of Household status because Boyd is her
qualifying child who lived with her for more than half the year, and she paid
more than half the cost of maintaining the home. The divorce decree giving
,Dan the right to claim the dependency exemption does not prevent Barb from
using HOH status as long as the residency and support tests are met .
Question 2
**Calvin purchased a new office desk on July 23, 2018, at a cost of $2,373.
He did not claim the bonus depreciation deduction. Using the half-year
convention, Calvin may claim 2018 depreciation in the amount of:**
A. $237
B. $339
C. $475
D. $593
Correct Answer: B
Rationale: Office furniture has a 7-year recovery period. Using the half-year
convention and the MACRS table for 7-year property, the first-year
depreciation rate is 14.29%. $2,373 × 14.29% = $339 .
Question 3
**Donald (66) and Leah (62) file MFJ. Their income for 2018 is: Donald -
$13,876 Social Security Benefits; Leah - $15,000 Wages; Joint - $510 Taxable
interest income. How much of Donald's social security income may be
taxable?**
A. $0
B. $6,938
C. $13,876
D. $22,876
Correct Answer: A
Rationale: Provisional income = AGI (excluding Social Security) + 50% of
,Social Security benefits. Leah's wages $15,000 + $510 interest + $6,938 (50%
of SS) = $22,448. The base amount for MFJ is $32,000. Since provisional
income is below $32,000, none of the Social Security benefits are taxable .
Question 4
Exercising due diligence is a requirement for paid preparers when
preparing a taxpayer's return claiming the Earned Income Credit, the
Child Tax Credit/Additional Child Tax Credit/Credit for Other
Dependents, the American Opportunity Tax Credit, and Head of
Household filing status. All of the following are due diligence
requirements EXCEPT:
A. Completion of eligibility checklist
B. Knowledge
C. Record retention
D. Verification of employment
Correct Answer: D
Rationale: The due diligence requirements include: (1) completing all required
eligibility checklists, (2) having knowledge of the facts and the law, (3)
retaining records of the taxpayer's responses, and (4) asking additional
questions when information appears inconsistent. Verification of employment
is not a specific due diligence requirement .
Question 5
In 2018, the excise tax for excess contributions to a health savings
account is:
A. 0%
B. 6%
, C. 10%
D. 20%
Correct Answer: B
Rationale: The excise tax for excess HSA contributions is 6% of the excess
amount, applicable each year the excess remains in the account .
Question 6
Raj, a self-employed consultant in 2018, spent $4,500 for qualifying
health coverage that he purchased directly from an insurance
company. He is not eligible for any subsidy or premium tax credit.
Where may Raj deduct this expense?
A. Schedule A as a medical expense deduction
B. Schedule 1 as an adjustment to income
C. Schedule C as a business expense
D. Not deductible
Correct Answer: B
Rationale: Self-employed individuals may deduct health insurance premiums
as an above-the-line deduction on Schedule 1, provided they are not eligible
for employer-subsidized coverage or a premium tax credit .
Question 7
Jane received an advanced premium tax credit (PTC) during the year
to help her pay for insurance coverage she obtained through the
Marketplace. Jane also got a substantial raise at work and did not
report this to the Marketplace. When Jane completes her return and
fills out Form 8962, she will:
A. Receive an additional amount of PTC refunded to her
Complete Practice Questions | Verified Answers &
Rationales
Pass your professional onboarding validation on the first attempt with this
definitive H&R Block Tax Assessment Specialist practice exam bank
containing questions 1 through . This comprehensive preparation guide
features 100% verified correct answers and detailed regulatory rationales
covering IRS tax codes, itemized deductions, earned income tax credits
(EITC), capital gains, and self-employment filing rules. It is an
indispensable study tool for incoming tax professionals, seasonal
preparers, and accounting students looking to clear the assessment quickly
and secure top tier certification marks.
Question 1
Boyd lives with his mother, Barb, who pays over half the cost of
maintaining the home. The divorce decree gives Dan the unconditional
right to claim the dependency exemption for Boyd. Boyd meets all of
the tests for dependency for Barb as a qualifying child. Barb's most
advantageous filing status is:
A. Head of Household (HOH)
B. Married Filing Jointly (MFJ)
C. Married Filing Separately (MFS)
D. Single (S)
Correct Answer: A
Rationale: Barb qualifies for Head of Household status because Boyd is her
qualifying child who lived with her for more than half the year, and she paid
more than half the cost of maintaining the home. The divorce decree giving
,Dan the right to claim the dependency exemption does not prevent Barb from
using HOH status as long as the residency and support tests are met .
Question 2
**Calvin purchased a new office desk on July 23, 2018, at a cost of $2,373.
He did not claim the bonus depreciation deduction. Using the half-year
convention, Calvin may claim 2018 depreciation in the amount of:**
A. $237
B. $339
C. $475
D. $593
Correct Answer: B
Rationale: Office furniture has a 7-year recovery period. Using the half-year
convention and the MACRS table for 7-year property, the first-year
depreciation rate is 14.29%. $2,373 × 14.29% = $339 .
Question 3
**Donald (66) and Leah (62) file MFJ. Their income for 2018 is: Donald -
$13,876 Social Security Benefits; Leah - $15,000 Wages; Joint - $510 Taxable
interest income. How much of Donald's social security income may be
taxable?**
A. $0
B. $6,938
C. $13,876
D. $22,876
Correct Answer: A
Rationale: Provisional income = AGI (excluding Social Security) + 50% of
,Social Security benefits. Leah's wages $15,000 + $510 interest + $6,938 (50%
of SS) = $22,448. The base amount for MFJ is $32,000. Since provisional
income is below $32,000, none of the Social Security benefits are taxable .
Question 4
Exercising due diligence is a requirement for paid preparers when
preparing a taxpayer's return claiming the Earned Income Credit, the
Child Tax Credit/Additional Child Tax Credit/Credit for Other
Dependents, the American Opportunity Tax Credit, and Head of
Household filing status. All of the following are due diligence
requirements EXCEPT:
A. Completion of eligibility checklist
B. Knowledge
C. Record retention
D. Verification of employment
Correct Answer: D
Rationale: The due diligence requirements include: (1) completing all required
eligibility checklists, (2) having knowledge of the facts and the law, (3)
retaining records of the taxpayer's responses, and (4) asking additional
questions when information appears inconsistent. Verification of employment
is not a specific due diligence requirement .
Question 5
In 2018, the excise tax for excess contributions to a health savings
account is:
A. 0%
B. 6%
, C. 10%
D. 20%
Correct Answer: B
Rationale: The excise tax for excess HSA contributions is 6% of the excess
amount, applicable each year the excess remains in the account .
Question 6
Raj, a self-employed consultant in 2018, spent $4,500 for qualifying
health coverage that he purchased directly from an insurance
company. He is not eligible for any subsidy or premium tax credit.
Where may Raj deduct this expense?
A. Schedule A as a medical expense deduction
B. Schedule 1 as an adjustment to income
C. Schedule C as a business expense
D. Not deductible
Correct Answer: B
Rationale: Self-employed individuals may deduct health insurance premiums
as an above-the-line deduction on Schedule 1, provided they are not eligible
for employer-subsidized coverage or a premium tax credit .
Question 7
Jane received an advanced premium tax credit (PTC) during the year
to help her pay for insurance coverage she obtained through the
Marketplace. Jane also got a substantial raise at work and did not
report this to the Marketplace. When Jane completes her return and
fills out Form 8962, she will:
A. Receive an additional amount of PTC refunded to her
