H&R BLOCK INCOME TAX COURSE EXAM Actual
Questions and Correct Answers (Verified Answers)
Plus Rationales 2026/2027 Q&A | Comprehensive
Question Practice Exam
FILING REQUIREMENTS AND STATUSES
Question 1
A taxpayer is unmarried, pays more than half the cost of maintaining a home
for their dependent child who lived with them for 8 months of the year. What
is the most advantageous filing status?
A. Single
B. Head of Household
C. Qualifying Widow(er)
D. Married Filing Separately
Answer: B. Head of Household
RATIONALE: To qualify for Head of Household status, the taxpayer must be
unmarried or considered unmarried on the last day of the year, pay more than
half the cost of maintaining the home, and have a qualifying person live with
them for more than half the year. Since the child lived with the taxpayer for 8
months (more than half the year), they qualify for Head of Household status,
which provides a larger standard deduction and more favorable tax rates than
Single status.
Question 2
A taxpayer's spouse died on March 15, 2025. The taxpayer has a dependent
child and has not remarried. What is their filing status for tax year 2025?
A. Single
B. Married Filing Jointly
,C. Head of Household
D. Qualifying Surviving Spouse
Answer: B. Married Filing Jointly
RATIONALE: If a taxpayer's spouse dies during the tax year, the taxpayer is
considered married for the entire year and may file as Married Filing Jointly
for that year. The Qualifying Surviving Spouse status becomes available in the
two years following the year of death, provided the taxpayer maintains a
household for a dependent child.
Question 3
Which of the following individuals would NOT be considered a qualifying child
for the Child Tax Credit?
A. Taxpayer's 8-year-old son who lives with taxpayer for 10 months
B. Taxpayer's 19-year-old daughter who is a full-time college student
C. Taxpayer's 17-year-old nephew who lives with taxpayer and is not
claimed by anyone else
D. Taxpayer's 25-year-old son who is permanently and totally disabled
Answer: C. Taxpayer's 17-year-old nephew who lives with taxpayer and
is not claimed by anyone else
RATIONALE: For the Child Tax Credit, a qualifying child must be the
taxpayer's son, daughter, stepchild, foster child, brother, sister, stepbrother,
stepsister, or a descendant of any of these. A nephew does not qualify as a
"qualifying child" for this credit unless legally adopted. The nephew might
qualify for the Credit for Other Dependents, but not the Child Tax Credit. The
25-year-old disabled son qualifies because there is no age limit for disabled
children.
Question 4
A taxpayer lived with their unmarried partner for the entire year and
financially supported their partner, who had no income. What filing status
must they use?
,A. Single
B. Head of Household
C. Married Filing Jointly
D. Qualifying Surviving Spouse
Answer: A. Single
RATIONALE: An unmarried partner is not a qualifying relative for filing status
purposes because they do not meet the relationship test. Taxpayers who are
not legally married cannot file as Married Filing Jointly. The taxpayer cannot
file Head of Household because an unmarried partner does not qualify as a
dependent for this purpose. The only available status is Single.
Question 5
A taxpayer is divorced as of December 31, 2025. They have a 10-year-old child
who lives with their ex-spouse for 7 months and with the taxpayer for 5
months. According to the custodial parent rules, who can claim the child for
the Child Tax Credit?
A. The taxpayer, because they provide financial support
B. The ex-spouse, because the child lived with them for more than half
the year
C. Both parents, if they agree
D. Neither parent, because the child is in a shared custody situation
Answer: B. The ex-spouse, because the child lived with them for more
than half the year
RATIONALE: The custodial parent is the one with whom the child lived for
the greater number of nights during the tax year. Since the child lived with the
ex-spouse for 7 months (more than half the year), the ex-spouse is considered
the custodial parent and has the primary right to claim the child for the Child
Tax Credit, unless they release the claim using Form 8332.
Question 6
, A taxpayer is 67 years old and receives Social Security benefits. They also
work part-time and earn $25,000. What filing threshold determines if they
must file a tax return?
A. $14,600 (single, under 65)**
**B. $16,550 (single, 65 or older)
C. $25,000**
**D. $32,000
Answer: B. $16,550 (single, 65 or older)
RATIONALE: For a single taxpayer aged 65 or older, the filing threshold for
2025 is $16,550 (the standard deduction for single taxpayers under 65 is
$14,600, plus an additional $1,950 for being 65 or older). If gross income
exceeds this amount, a return must be filed. Social Security benefits may be
partially taxable if the taxpayer's combined income exceeds certain
thresholds, which would further affect filing requirements.
Question 7
A taxpayer is married but has been living apart from their spouse for the last 8
months of the year. They have a dependent child and pay more than half the
cost of maintaining the home. Can they file as Head of Household?
A. Yes, because they are living apart
B. No, because they are still legally married
C. Yes, if they meet the "considered unmarried" criteria
D. No, because they were not apart for the full year
Answer: C. Yes, if they meet the "considered unmarried" criteria
RATIONALE: To be "considered unmarried" for Head of Household purposes,
the taxpayer must: (1) file a separate return, (2) have a qualifying child living
with them for more than half the year, (3) pay more than half the cost of
maintaining the home, and (4) not have the spouse live in the home during the
last 6 months of the year. Since they lived apart for 8 months, the last 6
months condition is satisfied, making them eligible if other conditions are met.
Questions and Correct Answers (Verified Answers)
Plus Rationales 2026/2027 Q&A | Comprehensive
Question Practice Exam
FILING REQUIREMENTS AND STATUSES
Question 1
A taxpayer is unmarried, pays more than half the cost of maintaining a home
for their dependent child who lived with them for 8 months of the year. What
is the most advantageous filing status?
A. Single
B. Head of Household
C. Qualifying Widow(er)
D. Married Filing Separately
Answer: B. Head of Household
RATIONALE: To qualify for Head of Household status, the taxpayer must be
unmarried or considered unmarried on the last day of the year, pay more than
half the cost of maintaining the home, and have a qualifying person live with
them for more than half the year. Since the child lived with the taxpayer for 8
months (more than half the year), they qualify for Head of Household status,
which provides a larger standard deduction and more favorable tax rates than
Single status.
Question 2
A taxpayer's spouse died on March 15, 2025. The taxpayer has a dependent
child and has not remarried. What is their filing status for tax year 2025?
A. Single
B. Married Filing Jointly
,C. Head of Household
D. Qualifying Surviving Spouse
Answer: B. Married Filing Jointly
RATIONALE: If a taxpayer's spouse dies during the tax year, the taxpayer is
considered married for the entire year and may file as Married Filing Jointly
for that year. The Qualifying Surviving Spouse status becomes available in the
two years following the year of death, provided the taxpayer maintains a
household for a dependent child.
Question 3
Which of the following individuals would NOT be considered a qualifying child
for the Child Tax Credit?
A. Taxpayer's 8-year-old son who lives with taxpayer for 10 months
B. Taxpayer's 19-year-old daughter who is a full-time college student
C. Taxpayer's 17-year-old nephew who lives with taxpayer and is not
claimed by anyone else
D. Taxpayer's 25-year-old son who is permanently and totally disabled
Answer: C. Taxpayer's 17-year-old nephew who lives with taxpayer and
is not claimed by anyone else
RATIONALE: For the Child Tax Credit, a qualifying child must be the
taxpayer's son, daughter, stepchild, foster child, brother, sister, stepbrother,
stepsister, or a descendant of any of these. A nephew does not qualify as a
"qualifying child" for this credit unless legally adopted. The nephew might
qualify for the Credit for Other Dependents, but not the Child Tax Credit. The
25-year-old disabled son qualifies because there is no age limit for disabled
children.
Question 4
A taxpayer lived with their unmarried partner for the entire year and
financially supported their partner, who had no income. What filing status
must they use?
,A. Single
B. Head of Household
C. Married Filing Jointly
D. Qualifying Surviving Spouse
Answer: A. Single
RATIONALE: An unmarried partner is not a qualifying relative for filing status
purposes because they do not meet the relationship test. Taxpayers who are
not legally married cannot file as Married Filing Jointly. The taxpayer cannot
file Head of Household because an unmarried partner does not qualify as a
dependent for this purpose. The only available status is Single.
Question 5
A taxpayer is divorced as of December 31, 2025. They have a 10-year-old child
who lives with their ex-spouse for 7 months and with the taxpayer for 5
months. According to the custodial parent rules, who can claim the child for
the Child Tax Credit?
A. The taxpayer, because they provide financial support
B. The ex-spouse, because the child lived with them for more than half
the year
C. Both parents, if they agree
D. Neither parent, because the child is in a shared custody situation
Answer: B. The ex-spouse, because the child lived with them for more
than half the year
RATIONALE: The custodial parent is the one with whom the child lived for
the greater number of nights during the tax year. Since the child lived with the
ex-spouse for 7 months (more than half the year), the ex-spouse is considered
the custodial parent and has the primary right to claim the child for the Child
Tax Credit, unless they release the claim using Form 8332.
Question 6
, A taxpayer is 67 years old and receives Social Security benefits. They also
work part-time and earn $25,000. What filing threshold determines if they
must file a tax return?
A. $14,600 (single, under 65)**
**B. $16,550 (single, 65 or older)
C. $25,000**
**D. $32,000
Answer: B. $16,550 (single, 65 or older)
RATIONALE: For a single taxpayer aged 65 or older, the filing threshold for
2025 is $16,550 (the standard deduction for single taxpayers under 65 is
$14,600, plus an additional $1,950 for being 65 or older). If gross income
exceeds this amount, a return must be filed. Social Security benefits may be
partially taxable if the taxpayer's combined income exceeds certain
thresholds, which would further affect filing requirements.
Question 7
A taxpayer is married but has been living apart from their spouse for the last 8
months of the year. They have a dependent child and pay more than half the
cost of maintaining the home. Can they file as Head of Household?
A. Yes, because they are living apart
B. No, because they are still legally married
C. Yes, if they meet the "considered unmarried" criteria
D. No, because they were not apart for the full year
Answer: C. Yes, if they meet the "considered unmarried" criteria
RATIONALE: To be "considered unmarried" for Head of Household purposes,
the taxpayer must: (1) file a separate return, (2) have a qualifying child living
with them for more than half the year, (3) pay more than half the cost of
maintaining the home, and (4) not have the spouse live in the home during the
last 6 months of the year. Since they lived apart for 8 months, the last 6
months condition is satisfied, making them eligible if other conditions are met.
