HR BLOCK TEST PAPER QUESTIONS AND
SOLUTIONS EXPERT VERIFIED STUDY
CONTENT
●● To avoid the risk of penalties, tax preparers must abide by rules
regarding preparer tax identification numbers (PTINs). Which of the
following statements is TRUE regarding PTINs?
Answer: The preparer must enter their PTIN on the tax return in the
space provided.
●● Caleb and his wife, Zuri, are filing their tax return. Which of the
following statements regarding signing the return is NOT correct?
Answer: When a tax return is filed electronically, the taxpayer does not
need to sign the tax return.
●● Which of the following is an example of earned income?
Answer: Sick Pay
●● Which box on Form W-2 reports the total amount of federal income
tax withheld from an employee's wages?
Answer: Box 2
,●● Which of the following is included in a taxpayer's federal gross
income?
Answer: Prizes and awards
●● Hope has a financial interest in a financial account in a foreign
country. Where should this be reported on her tax return?
Answer: Part III of the Schedule B (Form 1040)
●● Ivan and Sasha were divorced on December 1, 2023. Neither had
dependents they could claim for 2023. What is Ivan's correct and most
favorable 2023 filing status?
Answer: Single
●● Vanka and Sonya are registered domestic partners. Neither had
dependents they could claim for 2023. What is Vanka's and Sonya's
correct and most favorable 2023 filing status on their federal return?
Answer: Single
●● What are the three factors needed to determine the filing requirement
for a nondependent?
Answer: Filing status, age, and income.
●● Which of these individuals would be subject to the "kiddie tax"?
, Answer: Kyle, age 14, earned 1,000 in interest and had a 1,800 royalty
from a family oil well. He had no other income.
The "kiddie tax" applies to children under the age of 19 (or 24 if they are
full-time students) who have unearned income above a certain threshold.
The tax is designed to tax unearned income (like interest, dividends, and
royalties) at the parent's tax rate rather than the child's lower rate.
●● Alex and Karina were married on October 15, 2023. They wish to
file only one return. What is Alex's and Karina's correct and most
favorable 2023 filing status?
Answer: Married filing jointly
●● Roberto (22) lived with his father, Diego (45), all year in 2023.
Roberto is Diego's qualifying child. In November 2023, Roberto married
Valentina (21), and they both lived with Diego for the remainder of the
year. Roberto is full0time student, he did not work, and he had no
income. Valentina earned $3,400, all from wages, and had not other
income. Valentina had $300 in federal income tax withheld from her
paychecks during the year. Roberto and Valentina did not provide more
than half of their own support. Which of the following statements is
correct?
Answer: Diego may claim Roberto even if Roberto and Valentina file a
joint return to get a refund of the taxes withheld from Valentina's wages.
SOLUTIONS EXPERT VERIFIED STUDY
CONTENT
●● To avoid the risk of penalties, tax preparers must abide by rules
regarding preparer tax identification numbers (PTINs). Which of the
following statements is TRUE regarding PTINs?
Answer: The preparer must enter their PTIN on the tax return in the
space provided.
●● Caleb and his wife, Zuri, are filing their tax return. Which of the
following statements regarding signing the return is NOT correct?
Answer: When a tax return is filed electronically, the taxpayer does not
need to sign the tax return.
●● Which of the following is an example of earned income?
Answer: Sick Pay
●● Which box on Form W-2 reports the total amount of federal income
tax withheld from an employee's wages?
Answer: Box 2
,●● Which of the following is included in a taxpayer's federal gross
income?
Answer: Prizes and awards
●● Hope has a financial interest in a financial account in a foreign
country. Where should this be reported on her tax return?
Answer: Part III of the Schedule B (Form 1040)
●● Ivan and Sasha were divorced on December 1, 2023. Neither had
dependents they could claim for 2023. What is Ivan's correct and most
favorable 2023 filing status?
Answer: Single
●● Vanka and Sonya are registered domestic partners. Neither had
dependents they could claim for 2023. What is Vanka's and Sonya's
correct and most favorable 2023 filing status on their federal return?
Answer: Single
●● What are the three factors needed to determine the filing requirement
for a nondependent?
Answer: Filing status, age, and income.
●● Which of these individuals would be subject to the "kiddie tax"?
, Answer: Kyle, age 14, earned 1,000 in interest and had a 1,800 royalty
from a family oil well. He had no other income.
The "kiddie tax" applies to children under the age of 19 (or 24 if they are
full-time students) who have unearned income above a certain threshold.
The tax is designed to tax unearned income (like interest, dividends, and
royalties) at the parent's tax rate rather than the child's lower rate.
●● Alex and Karina were married on October 15, 2023. They wish to
file only one return. What is Alex's and Karina's correct and most
favorable 2023 filing status?
Answer: Married filing jointly
●● Roberto (22) lived with his father, Diego (45), all year in 2023.
Roberto is Diego's qualifying child. In November 2023, Roberto married
Valentina (21), and they both lived with Diego for the remainder of the
year. Roberto is full0time student, he did not work, and he had no
income. Valentina earned $3,400, all from wages, and had not other
income. Valentina had $300 in federal income tax withheld from her
paychecks during the year. Roberto and Valentina did not provide more
than half of their own support. Which of the following statements is
correct?
Answer: Diego may claim Roberto even if Roberto and Valentina file a
joint return to get a refund of the taxes withheld from Valentina's wages.
