HR BLOCK INCOME TAX PREPARER
PRACTICE PAPER 2026 DETAILED
SOLUTIONS GRADED A+
⩥ Which of the following is not one of the four requirements to claim a
dependent? Answer: The taxpayer must provide 100% of the dependents
support for the whole year. One of the requirements to claim a dependent
is that the taxpayer must provide more than 50% of the dependents
support for the whole year.
⩥ Assuming all other requirements are met, how long may an eligible
surviving spouse file as a QW? Answer: 2 years, upon the year of death
the spouse can claim MFJ and 2 years following as QW
⩥ Taxpayers who have any financial interest, or signature authority over,
a financial account (such as a bank account, securities account, or
brokerage account) located in a foreign country may have to file:
Answer: FinCen Form 114
⩥ 2016 Standard deductions are Answer: Single or married filing
seperately $6,300
MFJ or QW $12,600
Head of Household $9,300
, ⩥ The standard deduction on an income tax return is determined by:
Answer: Filing status, Single or MFS, Married Filing Jointly or
qualifying widower, Head of household, also RDPFS or RDPFJ -
registered domestic parnter
⩥ What are the 5 test for a qualifying child? Answer: relationship,
residency, age, support and joint return
⩥ Which form is required when a custodial parent releases their claim to
the qualifying child exemptions to a noncustodial parent? Answer: Form
8332 allows the noncustodial parent to claim the exemption, child tax
credit and the additional child tax credit
⩥ Which of the following is nontaxable on a federal tax return? Answer:
Interest income from Municipal Bonds
⩥ Unearned income is all of the following except Answer: Wages are not
considered unearned because they are earned income
⩥ Tax on income under $100,000 is determined according to the
Answer: Tax tables
⩥ The Head of Household filing status requires that a taxpayer maintain
a household for : Answer: A qualifying child, qualifying relative, or a
PRACTICE PAPER 2026 DETAILED
SOLUTIONS GRADED A+
⩥ Which of the following is not one of the four requirements to claim a
dependent? Answer: The taxpayer must provide 100% of the dependents
support for the whole year. One of the requirements to claim a dependent
is that the taxpayer must provide more than 50% of the dependents
support for the whole year.
⩥ Assuming all other requirements are met, how long may an eligible
surviving spouse file as a QW? Answer: 2 years, upon the year of death
the spouse can claim MFJ and 2 years following as QW
⩥ Taxpayers who have any financial interest, or signature authority over,
a financial account (such as a bank account, securities account, or
brokerage account) located in a foreign country may have to file:
Answer: FinCen Form 114
⩥ 2016 Standard deductions are Answer: Single or married filing
seperately $6,300
MFJ or QW $12,600
Head of Household $9,300
, ⩥ The standard deduction on an income tax return is determined by:
Answer: Filing status, Single or MFS, Married Filing Jointly or
qualifying widower, Head of household, also RDPFS or RDPFJ -
registered domestic parnter
⩥ What are the 5 test for a qualifying child? Answer: relationship,
residency, age, support and joint return
⩥ Which form is required when a custodial parent releases their claim to
the qualifying child exemptions to a noncustodial parent? Answer: Form
8332 allows the noncustodial parent to claim the exemption, child tax
credit and the additional child tax credit
⩥ Which of the following is nontaxable on a federal tax return? Answer:
Interest income from Municipal Bonds
⩥ Unearned income is all of the following except Answer: Wages are not
considered unearned because they are earned income
⩥ Tax on income under $100,000 is determined according to the
Answer: Tax tables
⩥ The Head of Household filing status requires that a taxpayer maintain
a household for : Answer: A qualifying child, qualifying relative, or a
