Tax Level 1 Intuit Academy Exam
Not everyone is required to file a return. True.
Filing requirements depend on the tax payer's Filing status
Age
Income
Filing Status Single
Married Filing Jointly
Married Filing Separately
Head of Household
Qualifying Surviving Spouse
Dependent (less common)
Age range Taxpayers age on December 31st of the tax year- under OR at or above 65
Gross income Taxpayer's gross income for the tax year compared to IRS provided threshold.
Income less than threshold: Not required to file a return.
Income at/above threshold Must file a return.
Dependents claimed in someone else's return may still True
qualify to file a return.
Even if the taxpayer is not required to file a return, they True
may still file a return that might bring a refund for any
federal income tax withheld.
When someone files They must choose a filing status.
If you were married at the end of the tax year you can Whether to file jointly or separately.
choose
If one spouse chooses to file separately Both must file separately.
Married as of December 31st File as Married Filing Jointly or Married Filing Separately.
Filing Jointly may Get bigger tax breaks or pay less in taxes than if filing separately.
Stuvia 2026-2027
, Tax Level 1 Intuit Academy Exam
Single Filing Status Have never been married or has been divorced or legally separated under state law.
Single Filing Status (more) Widowed before January 1 of tax year and no qualifying child. Or do not qualify for
any other filing status (like Head of Household).
Head of Household Status Paid more than half the cost of keeping up the home. Or considered unmarried.
Considered Unmarried If they file a separate return, paid more than half the cost of keeping up the home,
their spouse did not live in their home during the last six months of the year.
Considered Unmarried (cont) Have a child, stepchild, or foster child whose main home was with them for more
than half a year. Can claim the child as a qualifying dependent.
Qualifying Surviving Spouse Status Spouse passed away during the previous two years. Has a qualifying dependent.
Hasn't remarried. Paid more than half the cost of keeping up the home during the
tax year.
Qualifying Surviving Spouse files a joint return with deceased spouse (married filing jointly).
Head of Household. Even when not required to by the True.
income threshold, fling a return may be beneficial for the
taxpayer.
The taxpayer cannot claim any dependents if they or their spouse (fling jointly) can be claimed as a dependent on someone
else's tax return for the current tax year
The taxpayer can claim any qualified dependents on their No one else can claim them as a dependent on their tax return for the current tax
tax return if year.
Support Household expenses such as rent, groceries, utilities, clothing, in reimbursed
medical fees, travel, and recreational expenses.
Qualifying child A child who is your child, stepchild, foster child, sibling, step sibling, half sibling, or
descendant of any of these.
Possible dependent if the qualifying child was a citizen, national, or resident alien of the US, or a resident of Canada or Mexico.
You can NOT claim the child as dependent if They were NOT a citizen, national, or resident alien of the US, or a resident of
Canada or Mexico.
Qualifying child qualifies you for the tax credit or credit for If the child had a SSN, ITIN, or Adoption Taxpayer Identification Number (ATIN)
other dependents. issued on or before the date of your return (including extensions).
Stuvia 2026-2027
Not everyone is required to file a return. True.
Filing requirements depend on the tax payer's Filing status
Age
Income
Filing Status Single
Married Filing Jointly
Married Filing Separately
Head of Household
Qualifying Surviving Spouse
Dependent (less common)
Age range Taxpayers age on December 31st of the tax year- under OR at or above 65
Gross income Taxpayer's gross income for the tax year compared to IRS provided threshold.
Income less than threshold: Not required to file a return.
Income at/above threshold Must file a return.
Dependents claimed in someone else's return may still True
qualify to file a return.
Even if the taxpayer is not required to file a return, they True
may still file a return that might bring a refund for any
federal income tax withheld.
When someone files They must choose a filing status.
If you were married at the end of the tax year you can Whether to file jointly or separately.
choose
If one spouse chooses to file separately Both must file separately.
Married as of December 31st File as Married Filing Jointly or Married Filing Separately.
Filing Jointly may Get bigger tax breaks or pay less in taxes than if filing separately.
Stuvia 2026-2027
, Tax Level 1 Intuit Academy Exam
Single Filing Status Have never been married or has been divorced or legally separated under state law.
Single Filing Status (more) Widowed before January 1 of tax year and no qualifying child. Or do not qualify for
any other filing status (like Head of Household).
Head of Household Status Paid more than half the cost of keeping up the home. Or considered unmarried.
Considered Unmarried If they file a separate return, paid more than half the cost of keeping up the home,
their spouse did not live in their home during the last six months of the year.
Considered Unmarried (cont) Have a child, stepchild, or foster child whose main home was with them for more
than half a year. Can claim the child as a qualifying dependent.
Qualifying Surviving Spouse Status Spouse passed away during the previous two years. Has a qualifying dependent.
Hasn't remarried. Paid more than half the cost of keeping up the home during the
tax year.
Qualifying Surviving Spouse files a joint return with deceased spouse (married filing jointly).
Head of Household. Even when not required to by the True.
income threshold, fling a return may be beneficial for the
taxpayer.
The taxpayer cannot claim any dependents if they or their spouse (fling jointly) can be claimed as a dependent on someone
else's tax return for the current tax year
The taxpayer can claim any qualified dependents on their No one else can claim them as a dependent on their tax return for the current tax
tax return if year.
Support Household expenses such as rent, groceries, utilities, clothing, in reimbursed
medical fees, travel, and recreational expenses.
Qualifying child A child who is your child, stepchild, foster child, sibling, step sibling, half sibling, or
descendant of any of these.
Possible dependent if the qualifying child was a citizen, national, or resident alien of the US, or a resident of Canada or Mexico.
You can NOT claim the child as dependent if They were NOT a citizen, national, or resident alien of the US, or a resident of
Canada or Mexico.
Qualifying child qualifies you for the tax credit or credit for If the child had a SSN, ITIN, or Adoption Taxpayer Identification Number (ATIN)
other dependents. issued on or before the date of your return (including extensions).
Stuvia 2026-2027
