Page 1 of 95
H&R BLOCK INCOME TAX COURSE EXAM NEWEST
2026 ACTUAL EXAM QUESTIONS AND CORRECT
DETAILED ANSWERS (VERIFIED ANSWERS) ALL
ANSWERED {570 Q & A} ALREADY GRADED A+ |
BRAND NEW! | 100% GUARANTEED PASS
Tie-Breaker Rules for Dependents - ✔✔✔ Correct Answer > (1) If only
one person is the child's parent, the child is treated as the
qualifying child of the parent. (2) If the parents do not file a joint
return together but both parents claim the child, the IRS will
treat the child as the QC of the parent with whom the child lived
for the longer period of time during the year. If the child lived
with each parent the same amount of time, the IRS will treat the
child as the QC of the parent with the highest AGI for the year. (3)
If no parent can claim the child as a QC, the child is treated as
the QC of the person with the highest AGI for the year. (4) If a
parent can claim the child but no parent does claim the child, the
child is treated as the QC of the person who had the highest AGI
for the year.
Maximum Deductions for Long-Term Care Insurance Premiums -
✔✔✔ Correct Answer > $340 (age 40 and younger)
$640 (41-50)
$1,270 (51-60)
$3,390 (61-70)
,Page 2 of 95
$4,240 (71 and older)
Can stop-smoking programs be included as a medical expense? -
✔✔✔ Correct Answer > Yes
Liam and Bridget were married for eight years before Liam's
death in 2010. Bridget paid over 50% of the cost of maintaining a
home for herself and her dependent daughter, Diana. Diana lived
with Bridget for all of 2011. Bridget was eligible to file a joint
return for 2010. Bridget has not remarried. Can Bridget file
qualifying widow(er)? - ✔✔✔ Correct Answer > Yes
Can weight loss programs and surgery be included as a medical
expense? - ✔✔✔ Correct Answer > Yes
Scott is single. His daughter, Rita, is his qualifying child. They
lived together for all of 2011. Scott pays more than 50$ of the cost
of maintaining their home. Can Scott file head of household? -
✔✔✔ Correct Answer > Yes
Wanda is single. Her mother, Anita, is her qualifying relative.
Anita lived in her own home apart from Wanda for all of 2011.
Wanda pays more than 50% of the cost of maintaining Anita's
home each year. Can Wanda file head of household? - ✔✔✔ Correct
Answer > Yes
,Page 3 of 95
Laura is married. Her husband, Alan, moved out in October of
2011. Her son, Edward, is her qualifying child. She lived together
with Edward for all of 2011. Laura pays more than 50% of the cost
of maintaining their home. Can Laura file head of household? -
✔✔✔ Correct Answer > No
Kaitlyn is single. Her friend, Leah, is her qualifying relative.
Kaitlyn and Leah lived together for all of 2011. Kaitlyn pays more
than 50% of the cost of maintaining their home. Can Kaitlyn file
head of household? - ✔✔✔ Correct Answer > No
Julie is married. Her husband, Gary, moved out in February of
2011. Her daughter, Kelli, is her qualifying child. She lived
together with Kelli for all of 2011. Julie pays more than 50% of the
cost of maintaining their home. Can Julie file head of household?
- ✔✔✔ Correct Answer > Yes
Timothy and Francine were married for 10 years before
Francine's passing in 2011. Timothy paid all of the cost of
maintaining a home for himself and his dependent son, Quentin.
Quentin lived with Timothy for all of 2011. Timothy has not
remarried. Can Timothy file qualifying widow(er)? - ✔✔✔ Correct
Answer > No
, Page 4 of 95
Lawrence and Helena were married for 11 years before Helena
died unexpectedly in 2009. Lawrence paid over 50% of the cost of
maintaining a home for himself and his dependent son, Leo. Leo
lived with Lawrence for all of 2011. Lawrence was eligible to file a
joint return for 2009. Lawrence has not remarried. Can Lawrence
file qualifying widow(er)? - ✔✔✔ Correct Answer > Yes
Darren and Misty were married for 5 years before Darren's
passing in 2010. Misty paid all of the cost of maintaining a home
for herself and her dependent son, Vincent. Vincent moved out of
the home in November of 2011. Misty was eligible to file a joint
return for 2010. Misty has not remarried. Can Misty file qualifying
widow(er)? - ✔✔✔ Correct Answer > No
Connor and Jillian were married for 15 years before Connor's
death in 2010. Jillian paid over 50% of the cost of maintaining a
home for herself and her dependent stepson, Keith. Keith lived
with Jillian for all of 2011. Jillian was eligible to file a joint return
for 2010. Jillian has not remarried. Can Jillian file qualifying
widow(er)? - ✔✔✔ Correct Answer > Yes
Julie Ann (72) was claimed by both her son, Mark, and her other
son, Samuel. Mark and Samuel each provided 40% of Julie Ann's
support. The remaining 20% was paid by Julie Ann's niece, Kathy.
Who can claim Julie Ann's dependency exemption? - ✔✔✔ Correct
Answer > No One
H&R BLOCK INCOME TAX COURSE EXAM NEWEST
2026 ACTUAL EXAM QUESTIONS AND CORRECT
DETAILED ANSWERS (VERIFIED ANSWERS) ALL
ANSWERED {570 Q & A} ALREADY GRADED A+ |
BRAND NEW! | 100% GUARANTEED PASS
Tie-Breaker Rules for Dependents - ✔✔✔ Correct Answer > (1) If only
one person is the child's parent, the child is treated as the
qualifying child of the parent. (2) If the parents do not file a joint
return together but both parents claim the child, the IRS will
treat the child as the QC of the parent with whom the child lived
for the longer period of time during the year. If the child lived
with each parent the same amount of time, the IRS will treat the
child as the QC of the parent with the highest AGI for the year. (3)
If no parent can claim the child as a QC, the child is treated as
the QC of the person with the highest AGI for the year. (4) If a
parent can claim the child but no parent does claim the child, the
child is treated as the QC of the person who had the highest AGI
for the year.
Maximum Deductions for Long-Term Care Insurance Premiums -
✔✔✔ Correct Answer > $340 (age 40 and younger)
$640 (41-50)
$1,270 (51-60)
$3,390 (61-70)
,Page 2 of 95
$4,240 (71 and older)
Can stop-smoking programs be included as a medical expense? -
✔✔✔ Correct Answer > Yes
Liam and Bridget were married for eight years before Liam's
death in 2010. Bridget paid over 50% of the cost of maintaining a
home for herself and her dependent daughter, Diana. Diana lived
with Bridget for all of 2011. Bridget was eligible to file a joint
return for 2010. Bridget has not remarried. Can Bridget file
qualifying widow(er)? - ✔✔✔ Correct Answer > Yes
Can weight loss programs and surgery be included as a medical
expense? - ✔✔✔ Correct Answer > Yes
Scott is single. His daughter, Rita, is his qualifying child. They
lived together for all of 2011. Scott pays more than 50$ of the cost
of maintaining their home. Can Scott file head of household? -
✔✔✔ Correct Answer > Yes
Wanda is single. Her mother, Anita, is her qualifying relative.
Anita lived in her own home apart from Wanda for all of 2011.
Wanda pays more than 50% of the cost of maintaining Anita's
home each year. Can Wanda file head of household? - ✔✔✔ Correct
Answer > Yes
,Page 3 of 95
Laura is married. Her husband, Alan, moved out in October of
2011. Her son, Edward, is her qualifying child. She lived together
with Edward for all of 2011. Laura pays more than 50% of the cost
of maintaining their home. Can Laura file head of household? -
✔✔✔ Correct Answer > No
Kaitlyn is single. Her friend, Leah, is her qualifying relative.
Kaitlyn and Leah lived together for all of 2011. Kaitlyn pays more
than 50% of the cost of maintaining their home. Can Kaitlyn file
head of household? - ✔✔✔ Correct Answer > No
Julie is married. Her husband, Gary, moved out in February of
2011. Her daughter, Kelli, is her qualifying child. She lived
together with Kelli for all of 2011. Julie pays more than 50% of the
cost of maintaining their home. Can Julie file head of household?
- ✔✔✔ Correct Answer > Yes
Timothy and Francine were married for 10 years before
Francine's passing in 2011. Timothy paid all of the cost of
maintaining a home for himself and his dependent son, Quentin.
Quentin lived with Timothy for all of 2011. Timothy has not
remarried. Can Timothy file qualifying widow(er)? - ✔✔✔ Correct
Answer > No
, Page 4 of 95
Lawrence and Helena were married for 11 years before Helena
died unexpectedly in 2009. Lawrence paid over 50% of the cost of
maintaining a home for himself and his dependent son, Leo. Leo
lived with Lawrence for all of 2011. Lawrence was eligible to file a
joint return for 2009. Lawrence has not remarried. Can Lawrence
file qualifying widow(er)? - ✔✔✔ Correct Answer > Yes
Darren and Misty were married for 5 years before Darren's
passing in 2010. Misty paid all of the cost of maintaining a home
for herself and her dependent son, Vincent. Vincent moved out of
the home in November of 2011. Misty was eligible to file a joint
return for 2010. Misty has not remarried. Can Misty file qualifying
widow(er)? - ✔✔✔ Correct Answer > No
Connor and Jillian were married for 15 years before Connor's
death in 2010. Jillian paid over 50% of the cost of maintaining a
home for herself and her dependent stepson, Keith. Keith lived
with Jillian for all of 2011. Jillian was eligible to file a joint return
for 2010. Jillian has not remarried. Can Jillian file qualifying
widow(er)? - ✔✔✔ Correct Answer > Yes
Julie Ann (72) was claimed by both her son, Mark, and her other
son, Samuel. Mark and Samuel each provided 40% of Julie Ann's
support. The remaining 20% was paid by Julie Ann's niece, Kathy.
Who can claim Julie Ann's dependency exemption? - ✔✔✔ Correct
Answer > No One
