H&R Block Tax Knowledge Assessment (TKA):
Core Assessment Practice Question Bank (2026–
2027) Comprehensive Practice Bank —
Fundamental Tax Concepts, Filing Requirements,
and Individual Returns
1. Which requirement must be met to file as Head of
Household?
A. The taxpayer must be married and living apart from
their spouse for any part of the year
B. The taxpayer must be unmarried or considered
unmarried on the last day of the year and pay more than
half the cost of keeping up a home for a qualifying person
C. The taxpayer must only have a dependent of any age
living elsewhere
D. The taxpayer must have the highest income in the
household
Answer: B
Rationale: Head of Household requires being unmarried
(or considered unmarried) on the last day of the tax year,
paying more than half the cost of keeping up the home,
and having a qualifying person who generally lived with
the taxpayer for more than half the year. A parent is a
common exception, since a dependent parent need not
live in the taxpayer’s home. Option A describes a
,narrower “considered unmarried” situation without the
other requirements, C leaves out the home and residency
tests, and D has no basis in the rules.
2. For tax year 2026, what is the standard deduction
for a single filer?
A. $15,750
B. $16,100
C. $24,150
D. $32,200
Answer: B
Rationale: For tax year 2026, the IRS set the standard
deduction for single filers and married individuals filing
separately at $16,100. $15,750 is the 2025 single amount,
$24,150 is the 2026 Head of Household amount, and
$32,200 is the 2026 married-filing-jointly amount. Know
which tax year a question asks about, because returns
filed in 2026 are for tax year 2025. irs
3. What is the personal exemption amount for tax year
2026?
A. $2,000
B. $4,050
C. $0
D. $5,000
Answer: C
Rationale: Personal exemptions remain at zero for tax
,year 2026, as they were for tax year 2025. Taxpayers no
longer subtract a per-person exemption amount, so
options A, B, and D are wrong. Dependents still matter
for credits and filing status. irs
4. Which is NOT one of the tests for a qualifying child
dependent?
A. Relationship
B. Residency (lived with the taxpayer more than half the
year)
C. The child must have earned less than $1,000
D. The child did not provide more than half of their own
support
Answer: C
Rationale: The qualifying child tests are relationship,
age, residency, support, and the child not filing a joint
return (except to claim a refund). There is no flat earnings
limit of $1,000. A gross income test applies to a
qualifying relative, not a qualifying child. Options A, B,
and D are all actual tests.
5. A taxpayer files Form 4868 by the due date. What
does this extension provide?
A. An extension of time to file and to pay any tax owed
B. An extension of time to file only, with tax still due by
the original deadline
C. A waiver of all penalties
D. An extension of time to pay only
, Answer: B
Rationale: Form 4868 gives an automatic six-month
extension to file, not to pay. Tax owed is still due by the
original due date, and interest and late-payment penalties
can accrue on any unpaid balance. A is wrong because
payment is not extended, C is wrong because penalties
can still apply, and D reverses the rule.
6. Which of the following is generally excluded from
gross income?
A. Unemployment compensation
B. Interest earned on a bank savings account
C. Life insurance proceeds paid because of the insured’s
death
D. Gambling winnings
Answer: C
Rationale: Life insurance proceeds paid due to the death
of the insured are generally excluded from gross income.
Unemployment compensation, bank interest, and
gambling winnings are all generally taxable.
7. Which item is an adjustment to income (an above-
the-line deduction) rather than an itemized deduction?
A. Mortgage interest
B. Charitable contributions
C. Student loan interest
D. State and local taxes
Core Assessment Practice Question Bank (2026–
2027) Comprehensive Practice Bank —
Fundamental Tax Concepts, Filing Requirements,
and Individual Returns
1. Which requirement must be met to file as Head of
Household?
A. The taxpayer must be married and living apart from
their spouse for any part of the year
B. The taxpayer must be unmarried or considered
unmarried on the last day of the year and pay more than
half the cost of keeping up a home for a qualifying person
C. The taxpayer must only have a dependent of any age
living elsewhere
D. The taxpayer must have the highest income in the
household
Answer: B
Rationale: Head of Household requires being unmarried
(or considered unmarried) on the last day of the tax year,
paying more than half the cost of keeping up the home,
and having a qualifying person who generally lived with
the taxpayer for more than half the year. A parent is a
common exception, since a dependent parent need not
live in the taxpayer’s home. Option A describes a
,narrower “considered unmarried” situation without the
other requirements, C leaves out the home and residency
tests, and D has no basis in the rules.
2. For tax year 2026, what is the standard deduction
for a single filer?
A. $15,750
B. $16,100
C. $24,150
D. $32,200
Answer: B
Rationale: For tax year 2026, the IRS set the standard
deduction for single filers and married individuals filing
separately at $16,100. $15,750 is the 2025 single amount,
$24,150 is the 2026 Head of Household amount, and
$32,200 is the 2026 married-filing-jointly amount. Know
which tax year a question asks about, because returns
filed in 2026 are for tax year 2025. irs
3. What is the personal exemption amount for tax year
2026?
A. $2,000
B. $4,050
C. $0
D. $5,000
Answer: C
Rationale: Personal exemptions remain at zero for tax
,year 2026, as they were for tax year 2025. Taxpayers no
longer subtract a per-person exemption amount, so
options A, B, and D are wrong. Dependents still matter
for credits and filing status. irs
4. Which is NOT one of the tests for a qualifying child
dependent?
A. Relationship
B. Residency (lived with the taxpayer more than half the
year)
C. The child must have earned less than $1,000
D. The child did not provide more than half of their own
support
Answer: C
Rationale: The qualifying child tests are relationship,
age, residency, support, and the child not filing a joint
return (except to claim a refund). There is no flat earnings
limit of $1,000. A gross income test applies to a
qualifying relative, not a qualifying child. Options A, B,
and D are all actual tests.
5. A taxpayer files Form 4868 by the due date. What
does this extension provide?
A. An extension of time to file and to pay any tax owed
B. An extension of time to file only, with tax still due by
the original deadline
C. A waiver of all penalties
D. An extension of time to pay only
, Answer: B
Rationale: Form 4868 gives an automatic six-month
extension to file, not to pay. Tax owed is still due by the
original due date, and interest and late-payment penalties
can accrue on any unpaid balance. A is wrong because
payment is not extended, C is wrong because penalties
can still apply, and D reverses the rule.
6. Which of the following is generally excluded from
gross income?
A. Unemployment compensation
B. Interest earned on a bank savings account
C. Life insurance proceeds paid because of the insured’s
death
D. Gambling winnings
Answer: C
Rationale: Life insurance proceeds paid due to the death
of the insured are generally excluded from gross income.
Unemployment compensation, bank interest, and
gambling winnings are all generally taxable.
7. Which item is an adjustment to income (an above-
the-line deduction) rather than an itemized deduction?
A. Mortgage interest
B. Charitable contributions
C. Student loan interest
D. State and local taxes
