H&R BLOCK TAX ASSESSMENT SPECIALIST TEST EXAM
NEWEST 2026/2027 ACTUAL EXAM COMPLETE QUESTIONS
AND CORRECT DETAILED ANSWERS (VERIFIED ANSWERS)
WITH EXPLANATIONS |ALREADY GRADED A+|
|LATEST UPDATE!!
SECTION 1: FILING STATUS & DEPENDENCY (Questions 1-15)
QUESTION 1:
A taxpayer is unmarried and paid more than half the cost of maintaining a home
for a qualifying child (daughter, age 14) who lived with them for the entire
year. The taxpayer earns $45,000. What is their most advantageous filing status?
A) Single
B) Married Filing Separately
C) Head of Household
D) Qualifying Widow(er)
ANSWER: C) Head of Household
EXPLANATION: Unmarried + paid > half household costs + qualifying child lives
with them = Head of Household.
QUESTION 2:
A taxpayer's 22-year-old son is a full-time college student who lives on campus
for 8 months and at home for 4 months. The son earned $6,500 from a part-time
job and provided 40% of his own support. Can the taxpayer claim the son as a
dependent?
A) Yes, as a Qualifying Child
B) Yes, as a Qualifying Relative
C) No, because he provided more than half his own support
D) No, because he is over 19
ANSWER: C) No, because he provided more than half his own support
EXPLANATION: To be a Qualifying Child, the child must NOT provide more than
half of their own support. Since he provided 40%, the taxpayer provided 60%,
so actually wait - 40% is less than half. The taxpayer provided 60%. He is
under 24 and a full-time student, so he qualifies as a Qualifying Child.
(Note: The correct answer is YES, but the option provided is flawed in typical
1
,tests; however, based on the actual rule, the answer would be A. In the exam,
read carefully; the support test is "did NOT provide more than half" - since
he provided 40%, the taxpayer can claim him.)
REVISED ANSWER: A) Yes, as a Qualifying Child
EXPLANATION: Under 24, full-time student, lives with parent during school
breaks, and did not provide >50% of own support.
-
QUESTION 3:
A taxpayer is divorced. Their ex-spouse has legal custody of their 8-year-old
child. The taxpayer pays $800/month in child support. Which parent gets the
dependency exemption for the child, assuming the divorce decree is silent?
A) The taxpayer (non-custodial parent)
B) The ex-spouse (custodial parent)
C) Both parents can claim 50%
D) Neither parent
ANSWER: B) The ex-spouse (custodial parent)
EXPLANATION: The custodial parent (the one the child lived with more than half
the year) gets the exemption unless the custodial parent signs Form 8332.
-
QUESTION 4:
Which of the following is NOT a test for a Qualifying Child?
A) Relationship Test
B) Age Test
C) Gross Income Test
D) Residency Test
ANSWER: C) Gross Income Test
EXPLANATION: Gross Income Test applies to Qualifying RELATIVES, not
Qualifying Children. Qualifying Children have Age, Relationship, Residency,
and Support tests.
-
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,QUESTION 5:
A taxpayer is 67 years old, unmarried, and provides 100% of the support for
their 70-year-old friend who lives with them. The friend has no income. Can
the taxpayer claim the friend as a dependent?
A) Yes, as a Qualifying Child
B) Yes, as a Qualifying Relative
C) No, because they are not related
D) No, because the friend is over 65
ANSWER: B) Yes, as a Qualifying Relative
EXPLANATION: Friend lives with taxpayer all year (member of household),
gross income < $5,050 (2026 limits), and taxpayer provides >50% support.
Relationship is not required for Qualifying Relative if they live with you
all year.
-
QUESTION 6:
A widow with a dependent child can file as Qualifying Surviving Spouse for
how many years following the year of the spouse's death?
A) 1 year
B) 2 years
C) 3 years
D) 5 years
ANSWER: B) 2 years
EXPLANATION: Qualifying Surviving Spouse (QSS) is available for 2 years
following the year of death, provided they maintain a home for a dependent
child.
-
QUESTION 7:
A taxpayer is married to a non-resident alien. What filing status is generally
available?
A) Married Filing Jointly
B) Married Filing Separately
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, C) Head of Household
D) Single
ANSWER: B) Married Filing Separately
EXPLANATION: Unless an election is made to treat the non-resident as a
resident, MFS is the default status.
-
QUESTION 8:
For Head of Household status, the qualifying person must live with the taxpayer
for how much of the year?
A) Entire year
B) More than half the year (183 days)
C) At least 6 months (180 days)
D) More than 6 months (182 days)
ANSWER: B) More than half the year (183 days)
EXPLANATION: Generally, more than half the year, with exceptions for parents
(who don't need to live with you).
-
QUESTION 9:
A taxpayer's 19-year-old son is not a student, earned $12,000 in 2026, and
lives at home. Can the parent claim him?
A) Yes, as Qualifying Child
B) Yes, as Qualifying Relative
C) No, because he fails the age test for QC and gross income test for QR
D) Yes, because he is their son
ANSWER: C) No, because he fails the age test for QC and gross income test for QR
EXPLANATION: For QC, under age 19 OR full-time student under 24. He is 19,
not a student, so he fails. For QR, gross income must be < $5,050; he earned
$12,000, so he fails.
-
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NEWEST 2026/2027 ACTUAL EXAM COMPLETE QUESTIONS
AND CORRECT DETAILED ANSWERS (VERIFIED ANSWERS)
WITH EXPLANATIONS |ALREADY GRADED A+|
|LATEST UPDATE!!
SECTION 1: FILING STATUS & DEPENDENCY (Questions 1-15)
QUESTION 1:
A taxpayer is unmarried and paid more than half the cost of maintaining a home
for a qualifying child (daughter, age 14) who lived with them for the entire
year. The taxpayer earns $45,000. What is their most advantageous filing status?
A) Single
B) Married Filing Separately
C) Head of Household
D) Qualifying Widow(er)
ANSWER: C) Head of Household
EXPLANATION: Unmarried + paid > half household costs + qualifying child lives
with them = Head of Household.
QUESTION 2:
A taxpayer's 22-year-old son is a full-time college student who lives on campus
for 8 months and at home for 4 months. The son earned $6,500 from a part-time
job and provided 40% of his own support. Can the taxpayer claim the son as a
dependent?
A) Yes, as a Qualifying Child
B) Yes, as a Qualifying Relative
C) No, because he provided more than half his own support
D) No, because he is over 19
ANSWER: C) No, because he provided more than half his own support
EXPLANATION: To be a Qualifying Child, the child must NOT provide more than
half of their own support. Since he provided 40%, the taxpayer provided 60%,
so actually wait - 40% is less than half. The taxpayer provided 60%. He is
under 24 and a full-time student, so he qualifies as a Qualifying Child.
(Note: The correct answer is YES, but the option provided is flawed in typical
1
,tests; however, based on the actual rule, the answer would be A. In the exam,
read carefully; the support test is "did NOT provide more than half" - since
he provided 40%, the taxpayer can claim him.)
REVISED ANSWER: A) Yes, as a Qualifying Child
EXPLANATION: Under 24, full-time student, lives with parent during school
breaks, and did not provide >50% of own support.
-
QUESTION 3:
A taxpayer is divorced. Their ex-spouse has legal custody of their 8-year-old
child. The taxpayer pays $800/month in child support. Which parent gets the
dependency exemption for the child, assuming the divorce decree is silent?
A) The taxpayer (non-custodial parent)
B) The ex-spouse (custodial parent)
C) Both parents can claim 50%
D) Neither parent
ANSWER: B) The ex-spouse (custodial parent)
EXPLANATION: The custodial parent (the one the child lived with more than half
the year) gets the exemption unless the custodial parent signs Form 8332.
-
QUESTION 4:
Which of the following is NOT a test for a Qualifying Child?
A) Relationship Test
B) Age Test
C) Gross Income Test
D) Residency Test
ANSWER: C) Gross Income Test
EXPLANATION: Gross Income Test applies to Qualifying RELATIVES, not
Qualifying Children. Qualifying Children have Age, Relationship, Residency,
and Support tests.
-
2
,QUESTION 5:
A taxpayer is 67 years old, unmarried, and provides 100% of the support for
their 70-year-old friend who lives with them. The friend has no income. Can
the taxpayer claim the friend as a dependent?
A) Yes, as a Qualifying Child
B) Yes, as a Qualifying Relative
C) No, because they are not related
D) No, because the friend is over 65
ANSWER: B) Yes, as a Qualifying Relative
EXPLANATION: Friend lives with taxpayer all year (member of household),
gross income < $5,050 (2026 limits), and taxpayer provides >50% support.
Relationship is not required for Qualifying Relative if they live with you
all year.
-
QUESTION 6:
A widow with a dependent child can file as Qualifying Surviving Spouse for
how many years following the year of the spouse's death?
A) 1 year
B) 2 years
C) 3 years
D) 5 years
ANSWER: B) 2 years
EXPLANATION: Qualifying Surviving Spouse (QSS) is available for 2 years
following the year of death, provided they maintain a home for a dependent
child.
-
QUESTION 7:
A taxpayer is married to a non-resident alien. What filing status is generally
available?
A) Married Filing Jointly
B) Married Filing Separately
3
, C) Head of Household
D) Single
ANSWER: B) Married Filing Separately
EXPLANATION: Unless an election is made to treat the non-resident as a
resident, MFS is the default status.
-
QUESTION 8:
For Head of Household status, the qualifying person must live with the taxpayer
for how much of the year?
A) Entire year
B) More than half the year (183 days)
C) At least 6 months (180 days)
D) More than 6 months (182 days)
ANSWER: B) More than half the year (183 days)
EXPLANATION: Generally, more than half the year, with exceptions for parents
(who don't need to live with you).
-
QUESTION 9:
A taxpayer's 19-year-old son is not a student, earned $12,000 in 2026, and
lives at home. Can the parent claim him?
A) Yes, as Qualifying Child
B) Yes, as Qualifying Relative
C) No, because he fails the age test for QC and gross income test for QR
D) Yes, because he is their son
ANSWER: C) No, because he fails the age test for QC and gross income test for QR
EXPLANATION: For QC, under age 19 OR full-time student under 24. He is 19,
not a student, so he fails. For QR, gross income must be < $5,050; he earned
$12,000, so he fails.
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