H&R BLOCK SPECIALIST TEST 2024
ACTUAL EXAM QUESTIONS AND
VERIFIED ANSWERS /GET IT 100%
ACCURATE|ALREADY GRADED A+
SamWpaysWhisW19Wyr.WoldWson,WJoshua,W$550/monthWtoWmaintainWtheWlawnW&WgardenWatWtheWfa
milyWresidence.WSamWisWsubjectWtoWwhatWhouseholdWemploymentWtaxWrulesWforWJoshua?W-
WCORRECTWANSWERA.WSinceWJoshuaWisWnotWperformingWanyWchildWcaseWservices,WtheWhousehold
WtaxWrulesWdoWnotWapply.
B.WSinceWJoshuaWisWtheWtaxpayer'sWchildWunderWageW21,WtheWhouseholdWemploymentWtaxWrulesWd
oWnotWapply.
C.WSinceWnoWevidenceWisWgivenWthatWJoshuaWisWaWstudent,WheWisWconsideredWtoWbeWSam'sWhouseh
oldWemployee.
D.WSinceWJoshua'sWwagesWareWoverW$2,100WforWtheWyr.,WSamWisWsubjectWtoWtheWhouseholdWemplo
ymentWtaxWrulesWforWJoshua.
Answer:WB
AWtaxpayerWshouldWincludeWwhichWofWtheWfollowingWwhenWfiguringWtheirWfederalWgrossWincome?W
-WCORRECTWANSWERA.WPrior-yearWfederalWincomeWtaxWrefund.
B.WOrdinaryWdividends.
C.WPersonalWinjuryWcompensation.
D.WQualifiedWdisasterWreliefWpayments.
Answer:WB
AWtaxpayerWisWrequiredWtoWfileWScheduleW1W(FormW1040)WwhenWclaimingWwhichWofWtheWfollowing
?W-WCORRECTWANSWERA.WRetirementWsavingsWcontributionsWcredit.
B.WHealthWsavingsWaccountWdeduction
C.WEducationWcredit
D.WExcessWadvanceWpremiumWtaxWcreditWrepayment
,Answer:WB
InW2018,WtheWexciseWtaxWforWexcessWcontributionsWtoWaWhealthWsavingsWaccountWisW___________
__.W-WCORRECTWANSWERA.W0%
B.W6%
C.W10%
D.W20%
Answer:WB
InW2018,WtheWadditionalWexciseWtaxWforWnon-
qualifiedWdistributionsWfromWaWhealthWsavingsWaccountWisW____________.W-
WCORRECTWANSWERA.W0%
B.W6%
C.W10%
D.W20%
Answer:WD
CynthiaWworksWfull-
timeWasWaWteacher'sWaideWatWanWelementaryWschool.WInW2018,WsheWpaidW$250WtoWparticipateWinWa
WprofessionalWdevelopmentWcourse,WhopingWtoWupgradeWherWjobWskills.WSinceWsheWwasWnoWreimb
ursedWforWthisWexpense,WsheWwouldWlikeWtoWclaimWtheWeducatorWexpenseWdeduction.WAsWCynthia'
sWTaxWPro,WwhatWadviceWwouldWyouWofferWher?W-
WCORRECTWANSWERA.WSheWmayWnotWclaimWtheWdeductionWb/cWsheWisWnotWconsideredWanWeligibl
eWeducator.
B.WSinceWsheWspentWtheW$250WonWprofessionalWdevelopmentWratherWthanWclassroomWsupplies,Ws
heWisWnotWeligibleWforWthisWdeduction.
C.WSheWmayWclaimWtheWdeductionWsinceWsheWisWanWeligibleWeducatorWandWtheWprofessionalWdevel
opmentWcourseWisWaWqualifiedWexpense.
D.WSinceWemployeeWbusinessWexpensesWareWnoWlongerWdeductibleWonWSCHWA,WsheWmayWnotWclai
mWaWdeductionWforWtheWcostWofWtheWprofessionalWdevelopmentWcourse.
, Answer:WC
MajorWWinters,WaWmemberWofWtheWArmyWReserve,WtraveledWtoWaWlocationW250WmilesWfromWhisWh
omeWtoWperformWhisWworkWinWtheWreserveWinWJuneW2018.WHisWunreimbursedWexpensesWconsisted
WofW$195WforWlodgingWandW$268WforWmileage.WInWaddition,WheWincurredWmileageWexpensesWofW$2
35WthroughoutWtheWyr.WforWtripsWtoWaWlocationW20WmilesWfromWhisWhome.WHowWmuchWisWMajorW
WintersWeligibleWtoWdeductWonWSCHW1W(FormW1040),WlineW24,WasWanWabove-the-
lineWadjustment?W-WCORRECTWANSWERA.W$0
B.W$268
C.W$463
D.W$698
Answer:WC
KimberlyWoriginallyWfilesWherW2017WreturnWonWFebruaryW19,W2018.WUnderWordinaryWcircumstance
s,WwhatWisWtheWlastWdayWsheWcanWfileWanWamendedW2017Wreturn?W-
WCORRECTWANSWERA.WAprilW15,W2021
B.WFebruaryW19,W2021
C.WAprilW15,W2020
D.WAprilW17,W2018
Answer:WA
AllWofWtheWfollowingWissuesWmayWbeWcorrectedWorWchangedWbyWfilingWFormW1040X,WAmendedWU.
S.WIndividualWIncomeWTaxWReturn,WEXCEPT:W-
WCORRECTWANSWERA.WTheWamountWofWdeductibleWmedicalWexpensesWwasWreportedWincorrectly
WonWtheWoriginalWreturn
B.WAnWerrorWthatWwasWmadeWonWaWtrustWreturnWneedsWtoWbeWcorrected
C.WWagesWforWaW2ndWjobWwereWnotWinitiallyWreported
D.WAWtaxpayerWwhoWfiledWasWaWnon-residentWqualifiedWforWU.S.WresidentWstatus
Answer:WB
ACTUAL EXAM QUESTIONS AND
VERIFIED ANSWERS /GET IT 100%
ACCURATE|ALREADY GRADED A+
SamWpaysWhisW19Wyr.WoldWson,WJoshua,W$550/monthWtoWmaintainWtheWlawnW&WgardenWatWtheWfa
milyWresidence.WSamWisWsubjectWtoWwhatWhouseholdWemploymentWtaxWrulesWforWJoshua?W-
WCORRECTWANSWERA.WSinceWJoshuaWisWnotWperformingWanyWchildWcaseWservices,WtheWhousehold
WtaxWrulesWdoWnotWapply.
B.WSinceWJoshuaWisWtheWtaxpayer'sWchildWunderWageW21,WtheWhouseholdWemploymentWtaxWrulesWd
oWnotWapply.
C.WSinceWnoWevidenceWisWgivenWthatWJoshuaWisWaWstudent,WheWisWconsideredWtoWbeWSam'sWhouseh
oldWemployee.
D.WSinceWJoshua'sWwagesWareWoverW$2,100WforWtheWyr.,WSamWisWsubjectWtoWtheWhouseholdWemplo
ymentWtaxWrulesWforWJoshua.
Answer:WB
AWtaxpayerWshouldWincludeWwhichWofWtheWfollowingWwhenWfiguringWtheirWfederalWgrossWincome?W
-WCORRECTWANSWERA.WPrior-yearWfederalWincomeWtaxWrefund.
B.WOrdinaryWdividends.
C.WPersonalWinjuryWcompensation.
D.WQualifiedWdisasterWreliefWpayments.
Answer:WB
AWtaxpayerWisWrequiredWtoWfileWScheduleW1W(FormW1040)WwhenWclaimingWwhichWofWtheWfollowing
?W-WCORRECTWANSWERA.WRetirementWsavingsWcontributionsWcredit.
B.WHealthWsavingsWaccountWdeduction
C.WEducationWcredit
D.WExcessWadvanceWpremiumWtaxWcreditWrepayment
,Answer:WB
InW2018,WtheWexciseWtaxWforWexcessWcontributionsWtoWaWhealthWsavingsWaccountWisW___________
__.W-WCORRECTWANSWERA.W0%
B.W6%
C.W10%
D.W20%
Answer:WB
InW2018,WtheWadditionalWexciseWtaxWforWnon-
qualifiedWdistributionsWfromWaWhealthWsavingsWaccountWisW____________.W-
WCORRECTWANSWERA.W0%
B.W6%
C.W10%
D.W20%
Answer:WD
CynthiaWworksWfull-
timeWasWaWteacher'sWaideWatWanWelementaryWschool.WInW2018,WsheWpaidW$250WtoWparticipateWinWa
WprofessionalWdevelopmentWcourse,WhopingWtoWupgradeWherWjobWskills.WSinceWsheWwasWnoWreimb
ursedWforWthisWexpense,WsheWwouldWlikeWtoWclaimWtheWeducatorWexpenseWdeduction.WAsWCynthia'
sWTaxWPro,WwhatWadviceWwouldWyouWofferWher?W-
WCORRECTWANSWERA.WSheWmayWnotWclaimWtheWdeductionWb/cWsheWisWnotWconsideredWanWeligibl
eWeducator.
B.WSinceWsheWspentWtheW$250WonWprofessionalWdevelopmentWratherWthanWclassroomWsupplies,Ws
heWisWnotWeligibleWforWthisWdeduction.
C.WSheWmayWclaimWtheWdeductionWsinceWsheWisWanWeligibleWeducatorWandWtheWprofessionalWdevel
opmentWcourseWisWaWqualifiedWexpense.
D.WSinceWemployeeWbusinessWexpensesWareWnoWlongerWdeductibleWonWSCHWA,WsheWmayWnotWclai
mWaWdeductionWforWtheWcostWofWtheWprofessionalWdevelopmentWcourse.
, Answer:WC
MajorWWinters,WaWmemberWofWtheWArmyWReserve,WtraveledWtoWaWlocationW250WmilesWfromWhisWh
omeWtoWperformWhisWworkWinWtheWreserveWinWJuneW2018.WHisWunreimbursedWexpensesWconsisted
WofW$195WforWlodgingWandW$268WforWmileage.WInWaddition,WheWincurredWmileageWexpensesWofW$2
35WthroughoutWtheWyr.WforWtripsWtoWaWlocationW20WmilesWfromWhisWhome.WHowWmuchWisWMajorW
WintersWeligibleWtoWdeductWonWSCHW1W(FormW1040),WlineW24,WasWanWabove-the-
lineWadjustment?W-WCORRECTWANSWERA.W$0
B.W$268
C.W$463
D.W$698
Answer:WC
KimberlyWoriginallyWfilesWherW2017WreturnWonWFebruaryW19,W2018.WUnderWordinaryWcircumstance
s,WwhatWisWtheWlastWdayWsheWcanWfileWanWamendedW2017Wreturn?W-
WCORRECTWANSWERA.WAprilW15,W2021
B.WFebruaryW19,W2021
C.WAprilW15,W2020
D.WAprilW17,W2018
Answer:WA
AllWofWtheWfollowingWissuesWmayWbeWcorrectedWorWchangedWbyWfilingWFormW1040X,WAmendedWU.
S.WIndividualWIncomeWTaxWReturn,WEXCEPT:W-
WCORRECTWANSWERA.WTheWamountWofWdeductibleWmedicalWexpensesWwasWreportedWincorrectly
WonWtheWoriginalWreturn
B.WAnWerrorWthatWwasWmadeWonWaWtrustWreturnWneedsWtoWbeWcorrected
C.WWagesWforWaW2ndWjobWwereWnotWinitiallyWreported
D.WAWtaxpayerWwhoWfiledWasWaWnon-residentWqualifiedWforWU.S.WresidentWstatus
Answer:WB