HR Block Test ACTUAL EXAM
QUESTIONS WITH COMPLETE
SOLUTION GUIDE (A+ GRADED
VERIFIED) LATEST VERSION 2025!!
/. A tax returner or claim for refund requiring a paid tax return preparer to determine
eligibility for EITC, CTC/ODC/ ACTC, AOTC, and the head of household filling status
may be subject to a maximum penalty, totaling what amount for failure to meet due
diligence requirements if all four are claimed on a single tax return? - Answer-
✅a,$2,120
/.the deduction for state and local income taxes is limited to what amount? - Answer-
✅a. $10,000 ($5,000 if MFS).
/.A married couple who materially participate in the operation of a jointly owned
business may elect for each spouse to file their own Schedule C, with each reporting
their respective amounts of income, loss, and deductions. This known as what? -
Answer-✅C. A qualified joint venture
/.Stock owned by an individual would be classified as what type of property? - Answer-
✅a. Intangible personal, investment -use property
/.Which of the following is not deductible on Schedule A? - Answer-✅C. Federal taxes
withheld.
/.Which of the following types of property may be depreciated? - Answer-✅d. a copier
purchased by a tax preparation office.
/.a taxpayer who actively participates in a rental real estate activity may, in many cases,
deduct up to what amount of rental losses against any other kind of income? - Answer-
✅a. 25,000
/.A sole proprietor who computes self-employment tax should be filling what form? -
Answer-✅b. Schedule SE.
/.An employee tells their employer how much income tax to withold from their taxable
wages by completing what form? - Answer-✅C. Form W-4.
,/.The IRS may assess penalties on taxpayers for which of the folllowing? - Answer-✅d.
All of the Above
/.Which of the following best describes gross income? - Answer-✅a. all income from
whatever source derived, unless excluded from taxation by law
/.Which of the following best describes earned income? - Answer-✅c. Income received
for services, performed, including wages, commissions, tips, and generally, farming and
other business income.
/.Which of the following taxpayers is not required to file a federal tax return for 2019? -
Answer-✅d. Ron (66) and sue (64) have gross income of $ 25,250. they wish to file a
joint return
/.In 2019, Jennfier's (27) brother, jim (18), her fiancee Steve(29) and her daughter, Kim
(5) lived with her for the entire year. Jennfier's AGI is $27,800, Jim's AGI is $5,050,
Steve AGI is $4,0050, and Kim had no icome. Jim and Kim did not provide over 50% of
steve's support. Jennifer quailties and files as head of household in 2019. How many
qualifying dependents can jennfier claim on her return? - Answer-✅c. Three
/.Which of the following items is included in federal gross income? - Answer-✅d.
Unemployment compensation.
/.Which of the following items is not included in federal gross income? - Answer-✅B.
Federal income tax refunds
/.Which of the following taxpayers is not required to file a federal income tax return for
2019? - Answer-✅b. Elizabeth (68) has gross income of $12,250. she is single and has
no dependents
/.Mike is single and has a taxable income of $17,405. His amount of tax from the 2019
Tax tables is - Answer-✅c. $1,897.
/.Adrian is married filing separatly, and has a taxable income of $26,100. His amount of
tax from the 2019 tax tables is - Answer-✅c. $2,941.
/.Which of the following is not one of the five quailfying child tests a taxpayer must meet
their child to be considered their dependent? - Answer-✅a. Gross income test.
/.Marissa and lucius were married 18 years ago. They had one child, Matthew (13.)
luciuis pased away in 2015. Marissa did not remary. Marissa and mathhew lived
together all year long, and no one else lived with them. Matthew had no income in 2019.
Marissa paid 100% of the cost of the maintaining their home. What is the most benefical
2019 filing status for Marissa? - Answer-✅a. Head of household.
, /.Brian had dividened income reported on Form 1099-DIV. Brian would be required to
file a form 1040, schedule B, when his dividened income exceeds of which of the
following households? - Answer-✅b. $1,500.
/.Which of the following taxpayers is not required does not quailfy to deduct qualified
educator expenses? - Answer-✅C. Gaylene is a high school substitute teacher in her
local school district. She worked 1,040 hours in 2019. She speny $590 home schooling,
her fifth- grade daughter jodie. She spent $230 on supplies used in various classrooms.
she reimbursed for the supplies.
/.What is the maximum deduction allowed for quailifed student loan interest? - Answer-
✅b. $2,500.
/.Which of the following expenses quailifies for an education credit in 2019? - Answer-
✅a. tutition payments?, the taxpayer didn't receive scholarships, grants, or other
nontaxable benefiets
/.Which of the following taxpayers is not able to claim the Child and Dependent Care
Credit? - Answer-✅c. Sideny and Stella Anderson have a dependent daughter, Andera
(8). Sideny works full-time, and Stella is extensively involved in charity work. They paid
the Daily Child Care Center to take care of Andrea while Stella volunterred for various
charitable organizations.
/.What is the maximum amount of the America Opportunity Tax Credit a taxpayer could
receive? - Answer-✅d. $2,500
/.The Child and the Dependent Care Credit? - Answer-✅d. Never completely phases
out.
/.What is the maximum amount of the lifetime learning credit? - Answer-✅C. $2,000 per
return
/.Nakita was born in 1957. Based on her year of birth, when would Nakita reach full
retirement age for social security benefits? - Answer-✅d. 66 years and 6 months.
/.Which of the following is not a percentage of social security benefits subject to federal
tax up to: - Answer-✅d. 100%
/.when a taxpayer receives Form 1099-R with no amount entered box 2a and code 7
entered in box 7, the entire distrubtion: - Answer-✅a. Could be taxable.
/.if a taxpayer rents a portion of their personal residence, can they deduct mortgage
interest as ar expense on Schedule E? - Answer-✅the rental portion of this expense
can be deducted
QUESTIONS WITH COMPLETE
SOLUTION GUIDE (A+ GRADED
VERIFIED) LATEST VERSION 2025!!
/. A tax returner or claim for refund requiring a paid tax return preparer to determine
eligibility for EITC, CTC/ODC/ ACTC, AOTC, and the head of household filling status
may be subject to a maximum penalty, totaling what amount for failure to meet due
diligence requirements if all four are claimed on a single tax return? - Answer-
✅a,$2,120
/.the deduction for state and local income taxes is limited to what amount? - Answer-
✅a. $10,000 ($5,000 if MFS).
/.A married couple who materially participate in the operation of a jointly owned
business may elect for each spouse to file their own Schedule C, with each reporting
their respective amounts of income, loss, and deductions. This known as what? -
Answer-✅C. A qualified joint venture
/.Stock owned by an individual would be classified as what type of property? - Answer-
✅a. Intangible personal, investment -use property
/.Which of the following is not deductible on Schedule A? - Answer-✅C. Federal taxes
withheld.
/.Which of the following types of property may be depreciated? - Answer-✅d. a copier
purchased by a tax preparation office.
/.a taxpayer who actively participates in a rental real estate activity may, in many cases,
deduct up to what amount of rental losses against any other kind of income? - Answer-
✅a. 25,000
/.A sole proprietor who computes self-employment tax should be filling what form? -
Answer-✅b. Schedule SE.
/.An employee tells their employer how much income tax to withold from their taxable
wages by completing what form? - Answer-✅C. Form W-4.
,/.The IRS may assess penalties on taxpayers for which of the folllowing? - Answer-✅d.
All of the Above
/.Which of the following best describes gross income? - Answer-✅a. all income from
whatever source derived, unless excluded from taxation by law
/.Which of the following best describes earned income? - Answer-✅c. Income received
for services, performed, including wages, commissions, tips, and generally, farming and
other business income.
/.Which of the following taxpayers is not required to file a federal tax return for 2019? -
Answer-✅d. Ron (66) and sue (64) have gross income of $ 25,250. they wish to file a
joint return
/.In 2019, Jennfier's (27) brother, jim (18), her fiancee Steve(29) and her daughter, Kim
(5) lived with her for the entire year. Jennfier's AGI is $27,800, Jim's AGI is $5,050,
Steve AGI is $4,0050, and Kim had no icome. Jim and Kim did not provide over 50% of
steve's support. Jennifer quailties and files as head of household in 2019. How many
qualifying dependents can jennfier claim on her return? - Answer-✅c. Three
/.Which of the following items is included in federal gross income? - Answer-✅d.
Unemployment compensation.
/.Which of the following items is not included in federal gross income? - Answer-✅B.
Federal income tax refunds
/.Which of the following taxpayers is not required to file a federal income tax return for
2019? - Answer-✅b. Elizabeth (68) has gross income of $12,250. she is single and has
no dependents
/.Mike is single and has a taxable income of $17,405. His amount of tax from the 2019
Tax tables is - Answer-✅c. $1,897.
/.Adrian is married filing separatly, and has a taxable income of $26,100. His amount of
tax from the 2019 tax tables is - Answer-✅c. $2,941.
/.Which of the following is not one of the five quailfying child tests a taxpayer must meet
their child to be considered their dependent? - Answer-✅a. Gross income test.
/.Marissa and lucius were married 18 years ago. They had one child, Matthew (13.)
luciuis pased away in 2015. Marissa did not remary. Marissa and mathhew lived
together all year long, and no one else lived with them. Matthew had no income in 2019.
Marissa paid 100% of the cost of the maintaining their home. What is the most benefical
2019 filing status for Marissa? - Answer-✅a. Head of household.
, /.Brian had dividened income reported on Form 1099-DIV. Brian would be required to
file a form 1040, schedule B, when his dividened income exceeds of which of the
following households? - Answer-✅b. $1,500.
/.Which of the following taxpayers is not required does not quailfy to deduct qualified
educator expenses? - Answer-✅C. Gaylene is a high school substitute teacher in her
local school district. She worked 1,040 hours in 2019. She speny $590 home schooling,
her fifth- grade daughter jodie. She spent $230 on supplies used in various classrooms.
she reimbursed for the supplies.
/.What is the maximum deduction allowed for quailifed student loan interest? - Answer-
✅b. $2,500.
/.Which of the following expenses quailifies for an education credit in 2019? - Answer-
✅a. tutition payments?, the taxpayer didn't receive scholarships, grants, or other
nontaxable benefiets
/.Which of the following taxpayers is not able to claim the Child and Dependent Care
Credit? - Answer-✅c. Sideny and Stella Anderson have a dependent daughter, Andera
(8). Sideny works full-time, and Stella is extensively involved in charity work. They paid
the Daily Child Care Center to take care of Andrea while Stella volunterred for various
charitable organizations.
/.What is the maximum amount of the America Opportunity Tax Credit a taxpayer could
receive? - Answer-✅d. $2,500
/.The Child and the Dependent Care Credit? - Answer-✅d. Never completely phases
out.
/.What is the maximum amount of the lifetime learning credit? - Answer-✅C. $2,000 per
return
/.Nakita was born in 1957. Based on her year of birth, when would Nakita reach full
retirement age for social security benefits? - Answer-✅d. 66 years and 6 months.
/.Which of the following is not a percentage of social security benefits subject to federal
tax up to: - Answer-✅d. 100%
/.when a taxpayer receives Form 1099-R with no amount entered box 2a and code 7
entered in box 7, the entire distrubtion: - Answer-✅a. Could be taxable.
/.if a taxpayer rents a portion of their personal residence, can they deduct mortgage
interest as ar expense on Schedule E? - Answer-✅the rental portion of this expense
can be deducted
