H&R BLOCK INCOME TAX
COURSE ACTUAL EXAM 2026/2027
| Tax Year 2023 | Verified Q&A | Pass
Guaranteed - A+ Graded
Domain 1: Filing Status & Dependency (15 Questions)
1. Which of the following is NOT a requirement for Head of Household filing status?
A) The taxpayer is unmarried at the end of the year
B) The taxpayer paid more than half the cost of keeping up a home for the year
C) The taxpayer lived with a qualifying person for more than half the year
D) The taxpayer has a dependent child under age 19 [CORRECT]
Rationale: While having a qualifying child is common for Head of Household, the qualifying
person can also be a qualifying relative (such as a parent) who does NOT need to live with
the taxpayer. The other three options are absolute requirements for HOH status .
2. Which test is NOT one of the five tests for a qualifying child?
A) Relationship Test
B) Gross Income Test [CORRECT]
C) Age Test
D) Residency Test
Rationale: The Gross Income Test applies to qualifying relatives, NOT qualifying children. The
five tests for qualifying child are: Relationship, Age, Residency, Support, and Joint Return .
3. For a qualifying child, what is the maximum age limit for the Age Test (assuming not a
full-time student and not permanently disabled)?
,A) Under 16 at year-end
B) Under 17 at year-end
C) Under 19 at year-end [CORRECT]
D) Under 24 at year-end
Rationale: For the qualifying child Age Test, the child must be under age 19 at year-end (under
24 if a full-time student for at least 5 months, or any age if permanently and totally disabled) .
4. Which of the following is a requirement for the Support Test for a qualifying relative?
A) The taxpayer must provide more than 25% of the relative's support
B) The taxpayer must provide more than 50% of the relative's support [CORRECT]
C) The relative must provide more than 50% of their own support
D) The taxpayer and relative must jointly provide 100% of support
Rationale: For a qualifying relative, the taxpayer must provide MORE THAN 50% of the
person's total support for the year. This differs from the qualifying child Support Test (child
must not provide more than half of own support) .
5. What is the gross income threshold for a qualifying relative in 2023?
A) $3,000
B) $4,000
C) $4,700 [CORRECT]
D) $5,000
Rationale: For 2023, a qualifying relative must have gross income less than $4,700. This
amount is adjusted annually for inflation .
6. Under the special rule for divorced or separated parents, which parent generally has the
right to claim the child as a dependent?
A) The noncustodial parent always
, B) The parent with the highest AGI
C) The custodial parent (parent with whom child lived more nights) [CORRECT]
D) The parent who pays the most child support
Rationale: The custodial parent (defined as the parent with whom the child lived for the
greater number of nights during the year) generally has priority to claim the child, unless they
sign Form 8332 releasing the claim to the noncustodial parent .
7. Under tie-breaker rules, if two parents both claim a qualifying child and do not file jointly,
which rule applies first?
A) The parent with the highest AGI prevails
B) The parent with whom the child lived the longest period prevails [CORRECT]
C) The parent who is older prevails
D) The parent who files first prevails
Rationale: The first tie-breaker rule states that if the child is the qualifying child of both
parents (or other persons), the child is treated as the qualifying child of the parent with whom
the child lived for the longer period during the year. If equal time, then the parent with the
higher AGI prevails .
8. In a multiple support agreement, what is the minimum percentage of support a taxpayer
must provide to potentially claim a dependent?
A) More than 50%
B) More than 25%
C) More than 10% [CORRECT]
D) Any amount of support
Rationale: Under a multiple support agreement, the group together must provide more than
50% of support, but an individual claiming the dependent only needs to provide more than 10%
of support, provided others in the group sign Form 2120 releasing their claims .
9. Which filing status requires that the taxpayer's spouse died during one of the two previous
tax years (not the current year)?
COURSE ACTUAL EXAM 2026/2027
| Tax Year 2023 | Verified Q&A | Pass
Guaranteed - A+ Graded
Domain 1: Filing Status & Dependency (15 Questions)
1. Which of the following is NOT a requirement for Head of Household filing status?
A) The taxpayer is unmarried at the end of the year
B) The taxpayer paid more than half the cost of keeping up a home for the year
C) The taxpayer lived with a qualifying person for more than half the year
D) The taxpayer has a dependent child under age 19 [CORRECT]
Rationale: While having a qualifying child is common for Head of Household, the qualifying
person can also be a qualifying relative (such as a parent) who does NOT need to live with
the taxpayer. The other three options are absolute requirements for HOH status .
2. Which test is NOT one of the five tests for a qualifying child?
A) Relationship Test
B) Gross Income Test [CORRECT]
C) Age Test
D) Residency Test
Rationale: The Gross Income Test applies to qualifying relatives, NOT qualifying children. The
five tests for qualifying child are: Relationship, Age, Residency, Support, and Joint Return .
3. For a qualifying child, what is the maximum age limit for the Age Test (assuming not a
full-time student and not permanently disabled)?
,A) Under 16 at year-end
B) Under 17 at year-end
C) Under 19 at year-end [CORRECT]
D) Under 24 at year-end
Rationale: For the qualifying child Age Test, the child must be under age 19 at year-end (under
24 if a full-time student for at least 5 months, or any age if permanently and totally disabled) .
4. Which of the following is a requirement for the Support Test for a qualifying relative?
A) The taxpayer must provide more than 25% of the relative's support
B) The taxpayer must provide more than 50% of the relative's support [CORRECT]
C) The relative must provide more than 50% of their own support
D) The taxpayer and relative must jointly provide 100% of support
Rationale: For a qualifying relative, the taxpayer must provide MORE THAN 50% of the
person's total support for the year. This differs from the qualifying child Support Test (child
must not provide more than half of own support) .
5. What is the gross income threshold for a qualifying relative in 2023?
A) $3,000
B) $4,000
C) $4,700 [CORRECT]
D) $5,000
Rationale: For 2023, a qualifying relative must have gross income less than $4,700. This
amount is adjusted annually for inflation .
6. Under the special rule for divorced or separated parents, which parent generally has the
right to claim the child as a dependent?
A) The noncustodial parent always
, B) The parent with the highest AGI
C) The custodial parent (parent with whom child lived more nights) [CORRECT]
D) The parent who pays the most child support
Rationale: The custodial parent (defined as the parent with whom the child lived for the
greater number of nights during the year) generally has priority to claim the child, unless they
sign Form 8332 releasing the claim to the noncustodial parent .
7. Under tie-breaker rules, if two parents both claim a qualifying child and do not file jointly,
which rule applies first?
A) The parent with the highest AGI prevails
B) The parent with whom the child lived the longest period prevails [CORRECT]
C) The parent who is older prevails
D) The parent who files first prevails
Rationale: The first tie-breaker rule states that if the child is the qualifying child of both
parents (or other persons), the child is treated as the qualifying child of the parent with whom
the child lived for the longer period during the year. If equal time, then the parent with the
higher AGI prevails .
8. In a multiple support agreement, what is the minimum percentage of support a taxpayer
must provide to potentially claim a dependent?
A) More than 50%
B) More than 25%
C) More than 10% [CORRECT]
D) Any amount of support
Rationale: Under a multiple support agreement, the group together must provide more than
50% of support, but an individual claiming the dependent only needs to provide more than 10%
of support, provided others in the group sign Form 2120 releasing their claims .
9. Which filing status requires that the taxpayer's spouse died during one of the two previous
tax years (not the current year)?
