HR BLOCK INCOME TAX PREPARATION
CERTIFICATION TEST 2026 FULL ANSWERS
GRADED A+
⩥ Child and Dependent Care Credit. Answer: A nonrefundable tax credit
of 20-35% of employment-related child and dependent care expenses for
amounts of up to $6,000, available to individuals who are employed and
have a qualifying child or disabled spouse or dependent.
⩥ Deductions. Answer: These lower the tax by reducing the amount of
income that would otherwise be taxable.
⩥ Requirements to Claim the Child and Dependent Care Credit. Answer:
Married taxpayers must file a joint return; the care must have been
provided so the taxpayer could work or look for work; the taxpayer must
have some earned income; the taxpayer and the person for whom the
care was provided must have lived in the same home; the person who
provided the care must not be someone the taxpayer can claim as a
dependent.
⩥ Qualified Child or Dependent Care Expenses. Answer: Those incurred
for the primary purpose of assuring the well-being and protection of a
qualifying person while the taxpayer works or looks for work.
,⩥ Computing the Child Care Credit. Answer: A percentage of the
smallest of the following: the amount of qualified expenses incurred and
paid during the year; $3,000 for one qualifying individual or $6,000 for
two or more; the taxpayer's earned income for the year.
⩥ Form 2441. Answer: Child and Dependent Care Expenses
⩥ Amount of Adoption Credit. Answer: Up to $13,360 per eligible child.
⩥ Eligible Child. Answer: For purposes of the adoption credit or
exclusion must be under age 18 or physically or mentally incapable of
self-care.
⩥ Special-Needs Child. Answer: A child who the state has determined
should not be returned to his parents' home and who probably will not be
adopted unless special assistance is provided to the adopting family.
⩥ Nonbusiness Energy Property Credit. Answer: Applies to
improvements such as adding insulation, energy-efficient exterior
windows and doors, and energy-efficient heating and air conditioning
systems.
⩥ FICA. Answer: The law that provides for social security and medicare
benefits. This program is financed by payroll taxes imposed equally on
the employer and employee.
,⩥ Schedule C. Answer: Profit or Loss From Business
⩥ Schedule SE. Answer: Self-Employment Tax
⩥ When are education expenses not deductible?. Answer: If the
education is required to meet the minimum educational requirements in
effect when the taxpayer first obtained the job or if it qualifies him for a
new trade or business.
⩥ Are tax preparation fees deductible?. Answer: Yes
⩥ Hobby. Answer: An activity not entered into for profit.
⩥ What portion of hobby expenses are deductible?. Answer: The portion
up to the amount of income from the hobby that is reported on the tax
return.
⩥ Are funeral expenses deductible?. Answer: No
⩥ Is homeowner's or renter's insurance deductible?. Answer: No
, ⩥ Are gambling losses deductible?. Answer: Only to the extent of
winnings reported as income.
⩥ Itemized Deductions. Answer: Certain personal expenditures allowed
as deductions from adjusted gross income.
⩥ Schedule A. Answer: Itemized Deductions
⩥ Sections on Schedule A. Answer: Medical and dental expenses; taxes
you paid; interest you paid; gifts to charity; casualty and theft losses; job
expenses and certain miscellaneous deductions; other miscellaneous
deductions.
⩥ What portion of medical and dental expenses is deductible?. Answer:
To the extent they exceed 7.5% of the taxpayer's adjusted gross income.
⩥ What taxes are deductible?. Answer: State and local taxes (income or
general sales); real property taxes (state, local, and foreign); personal
property taxes (state and local); foreign income taxes.
⩥ Total Available Income. Answer: Adjusted gross income plus any
nontaxable income.
⩥ Real Estate Taxes. Answer: State, local, or foreign taxes levied on real
property for the general public welfare.
CERTIFICATION TEST 2026 FULL ANSWERS
GRADED A+
⩥ Child and Dependent Care Credit. Answer: A nonrefundable tax credit
of 20-35% of employment-related child and dependent care expenses for
amounts of up to $6,000, available to individuals who are employed and
have a qualifying child or disabled spouse or dependent.
⩥ Deductions. Answer: These lower the tax by reducing the amount of
income that would otherwise be taxable.
⩥ Requirements to Claim the Child and Dependent Care Credit. Answer:
Married taxpayers must file a joint return; the care must have been
provided so the taxpayer could work or look for work; the taxpayer must
have some earned income; the taxpayer and the person for whom the
care was provided must have lived in the same home; the person who
provided the care must not be someone the taxpayer can claim as a
dependent.
⩥ Qualified Child or Dependent Care Expenses. Answer: Those incurred
for the primary purpose of assuring the well-being and protection of a
qualifying person while the taxpayer works or looks for work.
,⩥ Computing the Child Care Credit. Answer: A percentage of the
smallest of the following: the amount of qualified expenses incurred and
paid during the year; $3,000 for one qualifying individual or $6,000 for
two or more; the taxpayer's earned income for the year.
⩥ Form 2441. Answer: Child and Dependent Care Expenses
⩥ Amount of Adoption Credit. Answer: Up to $13,360 per eligible child.
⩥ Eligible Child. Answer: For purposes of the adoption credit or
exclusion must be under age 18 or physically or mentally incapable of
self-care.
⩥ Special-Needs Child. Answer: A child who the state has determined
should not be returned to his parents' home and who probably will not be
adopted unless special assistance is provided to the adopting family.
⩥ Nonbusiness Energy Property Credit. Answer: Applies to
improvements such as adding insulation, energy-efficient exterior
windows and doors, and energy-efficient heating and air conditioning
systems.
⩥ FICA. Answer: The law that provides for social security and medicare
benefits. This program is financed by payroll taxes imposed equally on
the employer and employee.
,⩥ Schedule C. Answer: Profit or Loss From Business
⩥ Schedule SE. Answer: Self-Employment Tax
⩥ When are education expenses not deductible?. Answer: If the
education is required to meet the minimum educational requirements in
effect when the taxpayer first obtained the job or if it qualifies him for a
new trade or business.
⩥ Are tax preparation fees deductible?. Answer: Yes
⩥ Hobby. Answer: An activity not entered into for profit.
⩥ What portion of hobby expenses are deductible?. Answer: The portion
up to the amount of income from the hobby that is reported on the tax
return.
⩥ Are funeral expenses deductible?. Answer: No
⩥ Is homeowner's or renter's insurance deductible?. Answer: No
, ⩥ Are gambling losses deductible?. Answer: Only to the extent of
winnings reported as income.
⩥ Itemized Deductions. Answer: Certain personal expenditures allowed
as deductions from adjusted gross income.
⩥ Schedule A. Answer: Itemized Deductions
⩥ Sections on Schedule A. Answer: Medical and dental expenses; taxes
you paid; interest you paid; gifts to charity; casualty and theft losses; job
expenses and certain miscellaneous deductions; other miscellaneous
deductions.
⩥ What portion of medical and dental expenses is deductible?. Answer:
To the extent they exceed 7.5% of the taxpayer's adjusted gross income.
⩥ What taxes are deductible?. Answer: State and local taxes (income or
general sales); real property taxes (state, local, and foreign); personal
property taxes (state and local); foreign income taxes.
⩥ Total Available Income. Answer: Adjusted gross income plus any
nontaxable income.
⩥ Real Estate Taxes. Answer: State, local, or foreign taxes levied on real
property for the general public welfare.
