H&R Block 2018 Scenarios Exam Questions
With Solutions
Rhonda married Jake in 2018. Jake has not been paying on his student loans and they are in
default. He owes a few thousand dollars on them still. Rhonda is not legally obligated to pay his
student loans. She worked all year and had income tax withheld. She wants to receive her portion
of their tax refund. What should she do? Rhonda would file Form 8379 with their tax
return to request her injured spouse allocation.
Ron (35) and Sue (35) are married and have two children, Todd (8) and Tracy (6). Neither child
has income. Stacy (13), Sue's child from a previous marriage, came to live with them on July 4,
2018. Prior to moving in with Ron and Sue, Stacy was supported by and lived with her father.
Who, if anyone, can be a QC or QR for Ron and Sue? Todd and Tracy are qualifying
children of Ron and Sue. Stacy is neither a qualifying child nor a qualifying relative of Ron and
Sue. Because she lived with her father for more than six months, she cannot be a qualifying child
for Sue (residency test) and is not a qualifying relative of Ron and Sue (qualifying child test).
Dale (25) is single. His brother, Jeff (27), lived with him for all of 2018. Jeff earned $3,100, all
from wages, and had no other income. Dale provided more than half of Jeff's support. Jeff is not
permanently or totally disabled. No one else lived with Dale. Can Dale claim Jeff as a qualifying
relative? Jeff meets all of the tests for a qualifying relative.
, H&R Block 2018 Scenarios Exam Questions
With Solutions
Harold and Helen are married and have a son, Hank (22). Hank is a full-time student at Your City
College. Hank earned $4,000, all from wages, and had no other income. Harold and Helen
provided 40% of Hank's support, and his grandma also provided 40% of Hank's support. Hank
lives on campus while school is in session. During the summer, Hank lives with Harold and
Helen. Hank provided 20% of his own support. Is Hank QC, QR, or neither? QC. Hank
meets all of the tests for a qualifying child.
Megan (27) is single. Her cousin, Pam (29), moved in with her in February of 2018. Pam earned
$3,600, all from wages, and had no other income. Megan provided 60% of Pam's support. Pam is
not permanently or totally disabled. No one else lived with Megan. Is Pam QC, QR, or neither?
Neither. Pam did not live with Megan the entire year, and cousins do not meet the
relationship test for qualifying child or relative.
Martin is single. His mother, Agnes (61), came to live with him in August of 2018. Agnes earned
$14,100, all from wages, and had no other income. Martin provided 25% of Agnes' support.
Agnes is not permanently or totally disabled. No one else lived with Martin. Can Agnes be
claimed as a dependent by Martin? No. Agnes did not meet the qualifying relative gross
income and support tests to claim Agnes as a qualifying relative dependent on his return.
Teresa is single. Her daughter, Roberta (21), lived with her for all of 2018. Roberta is not a full-
time student. Roberta earned $1,800, all from wages, and had no other income. Teresa provided
, H&R Block 2018 Scenarios Exam Questions
With Solutions
75% of Roberta's support. Roberta is not permanently or totally disabled. No one else lived with
Teresa. Is Roberta QC, QR, or Neither? QR. Roberta does not qualify as a qualifying
child, because her age is over 18 and she is not a full-time student. She does, however, meet all
of the tests for a qualifying relative.
George and Amanda are married and adopted a daughter, Sue Linn (4). The adoption was
finalized in February of 2018, and Sue Linn came to live with George and Amanda that same
month. Sue Linn had no income and did not provide half of her own support. Is Sue Linn QC,
QD, or Neither. QC. An adoptive daughter is treated the same as a birth daughter would be
treated. Sue Linn meets all of the tests for a qualifying child.
Mike (33) and Janet (34) are not married but lived together for all of 2018. Mike provided the
total support of the home, as Janet had no income. Living with them all year were Janet's two
children, Tim (12) and Sally (9). Neither child had any income. Sally's father is Mike's brother.
When Mike files his return, will Sally qualify as his QC, QR, or neither? Since Sally is
Mike's niece and meets all other requirements, Sally is Mike's qualifying child.
Scott has a son, Jeremy, who is 17 years old at the end of 2018. Jeremy is a citizen of the United
States and qualifies as a dependent on Scott's 2018 tax return. Can Scott claim CTC for Jeremy?
With Solutions
Rhonda married Jake in 2018. Jake has not been paying on his student loans and they are in
default. He owes a few thousand dollars on them still. Rhonda is not legally obligated to pay his
student loans. She worked all year and had income tax withheld. She wants to receive her portion
of their tax refund. What should she do? Rhonda would file Form 8379 with their tax
return to request her injured spouse allocation.
Ron (35) and Sue (35) are married and have two children, Todd (8) and Tracy (6). Neither child
has income. Stacy (13), Sue's child from a previous marriage, came to live with them on July 4,
2018. Prior to moving in with Ron and Sue, Stacy was supported by and lived with her father.
Who, if anyone, can be a QC or QR for Ron and Sue? Todd and Tracy are qualifying
children of Ron and Sue. Stacy is neither a qualifying child nor a qualifying relative of Ron and
Sue. Because she lived with her father for more than six months, she cannot be a qualifying child
for Sue (residency test) and is not a qualifying relative of Ron and Sue (qualifying child test).
Dale (25) is single. His brother, Jeff (27), lived with him for all of 2018. Jeff earned $3,100, all
from wages, and had no other income. Dale provided more than half of Jeff's support. Jeff is not
permanently or totally disabled. No one else lived with Dale. Can Dale claim Jeff as a qualifying
relative? Jeff meets all of the tests for a qualifying relative.
, H&R Block 2018 Scenarios Exam Questions
With Solutions
Harold and Helen are married and have a son, Hank (22). Hank is a full-time student at Your City
College. Hank earned $4,000, all from wages, and had no other income. Harold and Helen
provided 40% of Hank's support, and his grandma also provided 40% of Hank's support. Hank
lives on campus while school is in session. During the summer, Hank lives with Harold and
Helen. Hank provided 20% of his own support. Is Hank QC, QR, or neither? QC. Hank
meets all of the tests for a qualifying child.
Megan (27) is single. Her cousin, Pam (29), moved in with her in February of 2018. Pam earned
$3,600, all from wages, and had no other income. Megan provided 60% of Pam's support. Pam is
not permanently or totally disabled. No one else lived with Megan. Is Pam QC, QR, or neither?
Neither. Pam did not live with Megan the entire year, and cousins do not meet the
relationship test for qualifying child or relative.
Martin is single. His mother, Agnes (61), came to live with him in August of 2018. Agnes earned
$14,100, all from wages, and had no other income. Martin provided 25% of Agnes' support.
Agnes is not permanently or totally disabled. No one else lived with Martin. Can Agnes be
claimed as a dependent by Martin? No. Agnes did not meet the qualifying relative gross
income and support tests to claim Agnes as a qualifying relative dependent on his return.
Teresa is single. Her daughter, Roberta (21), lived with her for all of 2018. Roberta is not a full-
time student. Roberta earned $1,800, all from wages, and had no other income. Teresa provided
, H&R Block 2018 Scenarios Exam Questions
With Solutions
75% of Roberta's support. Roberta is not permanently or totally disabled. No one else lived with
Teresa. Is Roberta QC, QR, or Neither? QR. Roberta does not qualify as a qualifying
child, because her age is over 18 and she is not a full-time student. She does, however, meet all
of the tests for a qualifying relative.
George and Amanda are married and adopted a daughter, Sue Linn (4). The adoption was
finalized in February of 2018, and Sue Linn came to live with George and Amanda that same
month. Sue Linn had no income and did not provide half of her own support. Is Sue Linn QC,
QD, or Neither. QC. An adoptive daughter is treated the same as a birth daughter would be
treated. Sue Linn meets all of the tests for a qualifying child.
Mike (33) and Janet (34) are not married but lived together for all of 2018. Mike provided the
total support of the home, as Janet had no income. Living with them all year were Janet's two
children, Tim (12) and Sally (9). Neither child had any income. Sally's father is Mike's brother.
When Mike files his return, will Sally qualify as his QC, QR, or neither? Since Sally is
Mike's niece and meets all other requirements, Sally is Mike's qualifying child.
Scott has a son, Jeremy, who is 17 years old at the end of 2018. Jeremy is a citizen of the United
States and qualifies as a dependent on Scott's 2018 tax return. Can Scott claim CTC for Jeremy?
