HR BLOCK ACTUAL TEST QUESTIONS WITH
COMPLETE SOLUTION PREMIUM REVIEW
CONTENT
●● A taxpayer should include which of the following when figuring their
federal gross income?
Answer: A. Prior-year federal income tax refund.
B. Ordinary dividends.
C. Personal injury compensation.
D. Qualified disaster relief payments.
Answer: B
●● A taxpayer is required to file Schedule 1 (Form 1040) when claiming
which of the following?
Answer: A. Retirement savings contributions credit.
B. Health savings account deduction
C. Education credit
D. Excess advance premium tax credit repayment
Answer: B
●● In 2018, the excise tax for excess contributions to a health savings
account is _____________.
,Answer: A. 0%
B. 6%
C. 10%
D. 20%
Answer: B
●● In 2018, the additional excise tax for non-qualified distributions from
a health savings account is ____________.
Answer: A. 0%
B. 6%
C. 10%
D. 20%
Answer: D
●● Cynthia works full-time as a teacher's aide at an elementary school.
In 2018, she paid $250 to participate in a professional development
course, hoping to upgrade her job skills. Since she was no reimbursed
for this expense, she would like to claim the educator expense deduction.
As Cynthia's Tax Pro, what advice would you offer her?
Answer: A. She may not claim the deduction b/c she is not considered an
eligible educator.
B. Since she spent the $250 on professional development rather than
classroom supplies, she is not eligible for this deduction.
, C. She may claim the deduction since she is an eligible educator and the
professional development course is a qualified expense.
D. Since employee business expenses are no longer deductible on SCH
A, she may not claim a deduction for the cost of the professional
development course.
Answer: C
●● Major Winters, a member of the Army Reserve, traveled to a location
250 miles from his home to perform his work in the reserve in June
2018. His unreimbursed expenses consisted of $195 for lodging and
$268 for mileage. In addition, he incurred mileage expenses of $235
throughout the yr. for trips to a location 20 miles from his home. How
much is Major Winters eligible to deduct on SCH 1 (Form 1040), line
24, as an above-the-line adjustment?
Answer: A. $0
B. $268
C. $463
D. $698
Answer: C
●● Kimberly originally files her 2017 return on February 19, 2018.
Under ordinary circumstances, what is the last day she can file an
amended 2017 return?
Answer: A. April 15, 2021
B. February 19, 2021
COMPLETE SOLUTION PREMIUM REVIEW
CONTENT
●● A taxpayer should include which of the following when figuring their
federal gross income?
Answer: A. Prior-year federal income tax refund.
B. Ordinary dividends.
C. Personal injury compensation.
D. Qualified disaster relief payments.
Answer: B
●● A taxpayer is required to file Schedule 1 (Form 1040) when claiming
which of the following?
Answer: A. Retirement savings contributions credit.
B. Health savings account deduction
C. Education credit
D. Excess advance premium tax credit repayment
Answer: B
●● In 2018, the excise tax for excess contributions to a health savings
account is _____________.
,Answer: A. 0%
B. 6%
C. 10%
D. 20%
Answer: B
●● In 2018, the additional excise tax for non-qualified distributions from
a health savings account is ____________.
Answer: A. 0%
B. 6%
C. 10%
D. 20%
Answer: D
●● Cynthia works full-time as a teacher's aide at an elementary school.
In 2018, she paid $250 to participate in a professional development
course, hoping to upgrade her job skills. Since she was no reimbursed
for this expense, she would like to claim the educator expense deduction.
As Cynthia's Tax Pro, what advice would you offer her?
Answer: A. She may not claim the deduction b/c she is not considered an
eligible educator.
B. Since she spent the $250 on professional development rather than
classroom supplies, she is not eligible for this deduction.
, C. She may claim the deduction since she is an eligible educator and the
professional development course is a qualified expense.
D. Since employee business expenses are no longer deductible on SCH
A, she may not claim a deduction for the cost of the professional
development course.
Answer: C
●● Major Winters, a member of the Army Reserve, traveled to a location
250 miles from his home to perform his work in the reserve in June
2018. His unreimbursed expenses consisted of $195 for lodging and
$268 for mileage. In addition, he incurred mileage expenses of $235
throughout the yr. for trips to a location 20 miles from his home. How
much is Major Winters eligible to deduct on SCH 1 (Form 1040), line
24, as an above-the-line adjustment?
Answer: A. $0
B. $268
C. $463
D. $698
Answer: C
●● Kimberly originally files her 2017 return on February 19, 2018.
Under ordinary circumstances, what is the last day she can file an
amended 2017 return?
Answer: A. April 15, 2021
B. February 19, 2021
