MARYLAND TAX PREPARERS PRACTICE TEST QUESTIONS
WITH CORRECT ANSWERS 2026
1.
What is the maximum number of personal exemptions that Rick and Tina can claim on
their Federal income tax return in 2023?
• 3
• 4
• 5
• 2
2.
Describe the conditions under which a taxpayer can claim multiple tax benefits for a
dependent child in 2023.
• A taxpayer can claim multiple benefits if they meet the eligibility criteria for each,
such as income limits and the child's age.
• Benefits can be claimed without regard to the child's age or income limits.
• Eligibility for one benefit disqualifies the taxpayer from claiming others.
• A taxpayer can only claim one benefit regardless of eligibility.
3.
Mike is unmarried. His dependent daughter, Sara, lived with him all year. Property taxes
of $1,000 and mortgage interest of $4,000 on the home where he and Sara live are
divided equally with his ex-wife. Mike paid the utilities of $100 per month. What portion
of the yearly household expenses allows him to qualify for head of household filing
status?
• $5,600
• $6,200
• $3,700
• $2,500
4.
What is one requirement for a taxpayer to qualify for head of household filing status?
• An individual must pay less than one-half the cost of keeping up a home for the
tax year
• An individual's home must be, for at least 6 months, the main home of his or her
child, stepchild, or adopted child whom he or she can properly claim as a
dependent
• An individual's spouse must not have lived in their home for the entire tax year
• The individual must be divorced or legally separated for over one year
5.
How many years can a taxpayer claim the qualifying surviving spouse benefits after the
death of their spouse?
• Four years
• Three years
• Five years
• Two years
6.
WITH CORRECT ANSWERS 2026
1.
What is the maximum number of personal exemptions that Rick and Tina can claim on
their Federal income tax return in 2023?
• 3
• 4
• 5
• 2
2.
Describe the conditions under which a taxpayer can claim multiple tax benefits for a
dependent child in 2023.
• A taxpayer can claim multiple benefits if they meet the eligibility criteria for each,
such as income limits and the child's age.
• Benefits can be claimed without regard to the child's age or income limits.
• Eligibility for one benefit disqualifies the taxpayer from claiming others.
• A taxpayer can only claim one benefit regardless of eligibility.
3.
Mike is unmarried. His dependent daughter, Sara, lived with him all year. Property taxes
of $1,000 and mortgage interest of $4,000 on the home where he and Sara live are
divided equally with his ex-wife. Mike paid the utilities of $100 per month. What portion
of the yearly household expenses allows him to qualify for head of household filing
status?
• $5,600
• $6,200
• $3,700
• $2,500
4.
What is one requirement for a taxpayer to qualify for head of household filing status?
• An individual must pay less than one-half the cost of keeping up a home for the
tax year
• An individual's home must be, for at least 6 months, the main home of his or her
child, stepchild, or adopted child whom he or she can properly claim as a
dependent
• An individual's spouse must not have lived in their home for the entire tax year
• The individual must be divorced or legally separated for over one year
5.
How many years can a taxpayer claim the qualifying surviving spouse benefits after the
death of their spouse?
• Four years
• Three years
• Five years
• Two years
6.
