INTUIT ACADEMY TAX LEVEL 1 EXAM
400 QUESTIONS WITH DETAILED
VERIFIED ANSWERS (100% CORRECT
ANSWERS /ALREADY GRADED A+ WITH
RATIONALES
1. Which of the following forms is used by individual taxpayers to file their annual
federal income tax return?
A) Form W-4
B) Form 1040
C) Form W-2
D) Form 940
Correct Answer: B
Rationale: Form 1040 is the main tax return form used by individual taxpayers to
file income taxes with the IRS. Form W-4 is for employee withholding, Form W-2
reports wages, and Form 940 is for employer unemployment taxes .
2. A taxpayer must file a federal income tax return if:
A) Their income is above the IRS filing threshold for their filing status
B) They have any income at all
C) They receive only Social Security benefits
D) Their employer requests it
Correct Answer: A
1
,Rationale: Filing requirements depend on income thresholds, age, and filing status.
The IRS sets annual limits; income below those thresholds may not require filing .
3. What are the five individual tax filing statuses?
A) Single, Married, Divorced, Widowed, Separated
B) Single, Married Filing Jointly, Married Filing Separately, Head of Household,
Qualifying Widow(er)
C) Single, Joint, Separate, Head of Family, Surviving Spouse
D) Individual, Joint, Head of Household, Trust, Estate
Correct Answer: B
Rationale: The five filing statuses are Single, Married Filing Jointly, Married
Filing Separately, Head of Household, and Qualifying Widow(er) (also called
Qualifying Surviving Spouse). These determine standard deduction amounts, tax
bracket thresholds, and eligibility for credits .
4. Which filing status generally provides the highest standard deduction?
A) Single
B) Head of Household
C) Married Filing Jointly / Qualifying Widow(er)
D) Married Filing Separately
Correct Answer: C
Rationale: Married Filing Jointly and Qualifying Widow(er) statuses provide the
highest standard deduction. Head of Household is lower, followed by Single, then
Married Filing Separately .
5. A taxpayer is unmarried and pays more than half the cost of keeping up a home
for their child who is 8 years old. What is the most advantageous filing status?
A) Single
2
,B) Head of Household
C) Qualifying Widow(er)
D) Married Filing Separately
Correct Answer: B
Rationale: Head of Household is the correct filing status for an unmarried taxpayer
who pays more than half the cost of keeping up a home for a qualifying child. This
status provides a higher standard deduction and more favorable tax brackets than
Single .
6. A taxpayer's spouse died during the current tax year. The surviving spouse has a
dependent child and has not remarried. What filing status can they use for the year
of death?
A) Single
B) Married Filing Jointly
C) Qualifying Surviving Spouse
D) Head of Household
Correct Answer: B
Rationale: For the year of death, the surviving spouse is considered married for the
entire tax year and can file Married Filing Jointly with the deceased spouse.
Qualifying Surviving Spouse is available for the two following years if they have a
dependent child .
7. Which of the following is NOT a requirement for a taxpayer to file as Head of
Household?
A) The taxpayer is unmarried or considered unmarried on the last day of the year
B) The taxpayer paid more than half the cost of keeping up a home for the year
C) A qualifying person lived in the home for more than half the year (with
exceptions for parents)
D) The taxpayer must have gross income of at least $10,000
3
, Correct Answer: D
Rationale: There is no minimum gross income requirement for Head of Household
status. The three core requirements are: (1) unmarried or considered unmarried
status, (2) paying more than half the cost of keeping up the home, and (3) having a
qualifying person live in the home for more than half the year .
8. A taxpayer is legally separated from their spouse under a divorce decree. They
have no dependents. What filing status should they use?
A) Married Filing Jointly
B) Married Filing Separately
C) Single
D) Head of Household
Correct Answer: C
Rationale: Taxpayers who are legally separated under a divorce or separate
maintenance decree are considered unmarried for the entire tax year. Therefore,
they would file as Single if they have no dependents or qualifying person for Head
of Household status .
9. What is the standard deduction for a dependent with only $3,000 of earned
income in 2024?
A) $3,000
B) $1,250
C) $1,550
D) $14,600
Correct Answer: A
Rationale: For a dependent with earned income, the standard deduction is the
greater of $1,250 or earned income plus $400, up to the regular standard deduction
amount. With $3,000 earned income, the deduction is $3,000 .
4
400 QUESTIONS WITH DETAILED
VERIFIED ANSWERS (100% CORRECT
ANSWERS /ALREADY GRADED A+ WITH
RATIONALES
1. Which of the following forms is used by individual taxpayers to file their annual
federal income tax return?
A) Form W-4
B) Form 1040
C) Form W-2
D) Form 940
Correct Answer: B
Rationale: Form 1040 is the main tax return form used by individual taxpayers to
file income taxes with the IRS. Form W-4 is for employee withholding, Form W-2
reports wages, and Form 940 is for employer unemployment taxes .
2. A taxpayer must file a federal income tax return if:
A) Their income is above the IRS filing threshold for their filing status
B) They have any income at all
C) They receive only Social Security benefits
D) Their employer requests it
Correct Answer: A
1
,Rationale: Filing requirements depend on income thresholds, age, and filing status.
The IRS sets annual limits; income below those thresholds may not require filing .
3. What are the five individual tax filing statuses?
A) Single, Married, Divorced, Widowed, Separated
B) Single, Married Filing Jointly, Married Filing Separately, Head of Household,
Qualifying Widow(er)
C) Single, Joint, Separate, Head of Family, Surviving Spouse
D) Individual, Joint, Head of Household, Trust, Estate
Correct Answer: B
Rationale: The five filing statuses are Single, Married Filing Jointly, Married
Filing Separately, Head of Household, and Qualifying Widow(er) (also called
Qualifying Surviving Spouse). These determine standard deduction amounts, tax
bracket thresholds, and eligibility for credits .
4. Which filing status generally provides the highest standard deduction?
A) Single
B) Head of Household
C) Married Filing Jointly / Qualifying Widow(er)
D) Married Filing Separately
Correct Answer: C
Rationale: Married Filing Jointly and Qualifying Widow(er) statuses provide the
highest standard deduction. Head of Household is lower, followed by Single, then
Married Filing Separately .
5. A taxpayer is unmarried and pays more than half the cost of keeping up a home
for their child who is 8 years old. What is the most advantageous filing status?
A) Single
2
,B) Head of Household
C) Qualifying Widow(er)
D) Married Filing Separately
Correct Answer: B
Rationale: Head of Household is the correct filing status for an unmarried taxpayer
who pays more than half the cost of keeping up a home for a qualifying child. This
status provides a higher standard deduction and more favorable tax brackets than
Single .
6. A taxpayer's spouse died during the current tax year. The surviving spouse has a
dependent child and has not remarried. What filing status can they use for the year
of death?
A) Single
B) Married Filing Jointly
C) Qualifying Surviving Spouse
D) Head of Household
Correct Answer: B
Rationale: For the year of death, the surviving spouse is considered married for the
entire tax year and can file Married Filing Jointly with the deceased spouse.
Qualifying Surviving Spouse is available for the two following years if they have a
dependent child .
7. Which of the following is NOT a requirement for a taxpayer to file as Head of
Household?
A) The taxpayer is unmarried or considered unmarried on the last day of the year
B) The taxpayer paid more than half the cost of keeping up a home for the year
C) A qualifying person lived in the home for more than half the year (with
exceptions for parents)
D) The taxpayer must have gross income of at least $10,000
3
, Correct Answer: D
Rationale: There is no minimum gross income requirement for Head of Household
status. The three core requirements are: (1) unmarried or considered unmarried
status, (2) paying more than half the cost of keeping up the home, and (3) having a
qualifying person live in the home for more than half the year .
8. A taxpayer is legally separated from their spouse under a divorce decree. They
have no dependents. What filing status should they use?
A) Married Filing Jointly
B) Married Filing Separately
C) Single
D) Head of Household
Correct Answer: C
Rationale: Taxpayers who are legally separated under a divorce or separate
maintenance decree are considered unmarried for the entire tax year. Therefore,
they would file as Single if they have no dependents or qualifying person for Head
of Household status .
9. What is the standard deduction for a dependent with only $3,000 of earned
income in 2024?
A) $3,000
B) $1,250
C) $1,550
D) $14,600
Correct Answer: A
Rationale: For a dependent with earned income, the standard deduction is the
greater of $1,250 or earned income plus $400, up to the regular standard deduction
amount. With $3,000 earned income, the deduction is $3,000 .
4
