HR BLOCK TEST EXAM 2026 FINAL
ASSESSMENT PAPER TAX PREPARATION SKILLS
COMPREHENSIVE QUESTIONS AND ANSWERS
VERIFIED A+
◉ 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
◉ A taxpayer who receives income from a partnership will receive:
Answer: c. Schedule K-1
ASSESSMENT PAPER TAX PREPARATION SKILLS
COMPREHENSIVE QUESTIONS AND ANSWERS
VERIFIED A+
◉ 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
◉ A taxpayer who receives income from a partnership will receive:
Answer: c. Schedule K-1
