INTUIT ACADEMY TAX LEVEL 1 EXAM QUESTION BANK
LATEST UPDATE 2026 | QUESTIONS AND CORRECT
VERIFIED ANSWERS GRADED A+ | GUARANTEED PASS
Comprehensive Practice Examination for Intuit
Academy Tax Level 1 Certification
Introduction
This comprehensive examination preparation resource contains 220 original
questions designed to simulate the Intuit Academy Tax Level 1 certification
exam. The content is meticulously developed to cover all major domains
tested on the Tax Level 1 examination, including Filing Status, Personal
Exemptions and Dependents, Income Types (Wages, Self-Employment,
Interest, Dividends, Retirement), Adjustments to Income, Standard and
Itemized Deductions, Tax Credits, Tax Calculations, and Basic Tax Law and
Ethics. Each question is accompanied by a detailed rationale explaining not
only why the correct answer is right but also why the other options are
incorrect. This test bank is ideal for tax preparers seeking Intuit Academy Tax
Level 1 certification, individuals preparing for the exam, and anyone looking
to validate their knowledge of basic individual income tax preparation. The
questions are based on the official Intuit Academy curriculum and reflect
current tax laws for the 2026 filing season.
Content Area Overview - Tax Level 1 Blueprint
Section Topic Questions Key Concepts
Single, MFJ, MFS, HOH, QW, eligibility
1 Filing Status 25 (Q1-25)
rules, dependent qualifications
Dependency tests, qualifying child,
Personal Exemptions and 25 (Q26-
2 qualifying relative, dependency
Dependents 50)
exemptions
,Section Topic Questions Key Concepts
Income Types - Wages and 25 (Q51- W-2 wages, taxable compensation, fringe
3
Compensation 75) benefits, tips, bonuses
Income Types - Self- 20 (Q76- Schedule C, self-employment tax, business
4
Employment and Business 95) income, expenses
Income Types - Interest, 20 (Q96- Interest income, dividend income, capital
5
Dividends, and Investments 115) gains, investment income
20 (Q116- IRA deductions, student loan interest,
6 Adjustments to Income
135) educator expenses, HSA
Standard and Itemized 20 (Q136- Standard deduction, itemized deductions,
7
Deductions 155) medical, charitable, mortgage interest
20 (Q156- Child Tax Credit, EIC, Education Credits,
8 Tax Credits
175) Child and Dependent Care Credit
20 (Q176- Tax tables, tax brackets, refunds, balance
9 Tax Calculations and Filing
195) due, filing requirements
25 (Q196- Preparer responsibilities, due diligence,
10 Tax Law and Ethics
220) penalties, e-filing requirements
Section 1: Filing Status
Question 1: What are the five individual tax filing statuses?
A) Single, Married, Head of Household, Widow, Dependent
B) Single, Married Filing Jointly, Married Filing Separately, Head of
Household, Qualifying Widow(er)
C) Single, Married, Divorced, Widowed, Head of Household
D) Single, Joint, Separate, Head of Household, Surviving Spouse
,Correct Answer: B
Rationale: The five filing statuses are Single, Married Filing Jointly, Married
Filing Separately, Head of Household, and Qualifying Widow(er) with Dependent
Child. Option A incorrectly includes "Dependent"; Option C includes "Divorced"
and "Widowed" which are not filing statuses; Option D uses informal terms.
Question 2: A taxpayer is unmarried, paid more than half the cost of
maintaining a home, and has a qualifying child living with them for more than
half the year. What is the taxpayer's most advantageous filing status?
A) Single
B) Married Filing Separately
C) Head of Household
D) Qualifying Widow(er)
Correct Answer: C
Rationale: Head of Household status requires the taxpayer to be unmarried or
considered unmarried, pay more than half the cost of maintaining a household,
and have a qualifying person living with them for more than half the year. It
provides a larger standard deduction and wider tax brackets than Single.
Question 3: A taxpayer's spouse died in 2024, and they have a dependent
child. They did not remarry in 2025. Which filing status can they use for the
2025 tax year?
A) Single
B) Married Filing Jointly
C) Qualifying Widow(er)
D) Head of Household
Correct Answer: C
Rationale: A taxpayer whose spouse died in 2024 and who has a dependent child
can file as Qualifying Widow(er) for 2025, provided they did not remarry and
meet other requirements. This status allows the use of Married Filing Jointly tax
rates for up to two years following the spouse's death.
, Question 4: A taxpayer is married and wants to file separately from their
spouse. Which filing status should they use?
A) Single
B) Married Filing Separately
C) Head of Household
D) Qualifying Widow(er)
Correct Answer: B
Rationale: Married Filing Separately is the correct status for a married taxpayer
who chooses to file separately from their spouse. This status may be chosen
when spouses have separate incomes or for other personal reasons, though it
often results in higher tax liability than Married Filing Jointly.
Question 5: A taxpayer is married on December 31. Which filing statuses may
they use?
A) Single only
B) Married Filing Jointly or Married Filing Separately
C) Head of Household only
D) Single or Head of Household
Correct Answer: B
Rationale: A taxpayer who is married on December 31 of the tax year may file as
Married Filing Jointly or Married Filing Separately. They may not file as Single
or Head of Household unless they meet specific exceptions (such as being
"considered unmarried" for Head of Household).
Question 6: What is the filing status for a taxpayer who is unmarried and
provides more than half of the support for their parent who does not live with
them?
A) Single
B) Married Filing Separately
C) Head of Household
D) Qualifying Widow(er)
LATEST UPDATE 2026 | QUESTIONS AND CORRECT
VERIFIED ANSWERS GRADED A+ | GUARANTEED PASS
Comprehensive Practice Examination for Intuit
Academy Tax Level 1 Certification
Introduction
This comprehensive examination preparation resource contains 220 original
questions designed to simulate the Intuit Academy Tax Level 1 certification
exam. The content is meticulously developed to cover all major domains
tested on the Tax Level 1 examination, including Filing Status, Personal
Exemptions and Dependents, Income Types (Wages, Self-Employment,
Interest, Dividends, Retirement), Adjustments to Income, Standard and
Itemized Deductions, Tax Credits, Tax Calculations, and Basic Tax Law and
Ethics. Each question is accompanied by a detailed rationale explaining not
only why the correct answer is right but also why the other options are
incorrect. This test bank is ideal for tax preparers seeking Intuit Academy Tax
Level 1 certification, individuals preparing for the exam, and anyone looking
to validate their knowledge of basic individual income tax preparation. The
questions are based on the official Intuit Academy curriculum and reflect
current tax laws for the 2026 filing season.
Content Area Overview - Tax Level 1 Blueprint
Section Topic Questions Key Concepts
Single, MFJ, MFS, HOH, QW, eligibility
1 Filing Status 25 (Q1-25)
rules, dependent qualifications
Dependency tests, qualifying child,
Personal Exemptions and 25 (Q26-
2 qualifying relative, dependency
Dependents 50)
exemptions
,Section Topic Questions Key Concepts
Income Types - Wages and 25 (Q51- W-2 wages, taxable compensation, fringe
3
Compensation 75) benefits, tips, bonuses
Income Types - Self- 20 (Q76- Schedule C, self-employment tax, business
4
Employment and Business 95) income, expenses
Income Types - Interest, 20 (Q96- Interest income, dividend income, capital
5
Dividends, and Investments 115) gains, investment income
20 (Q116- IRA deductions, student loan interest,
6 Adjustments to Income
135) educator expenses, HSA
Standard and Itemized 20 (Q136- Standard deduction, itemized deductions,
7
Deductions 155) medical, charitable, mortgage interest
20 (Q156- Child Tax Credit, EIC, Education Credits,
8 Tax Credits
175) Child and Dependent Care Credit
20 (Q176- Tax tables, tax brackets, refunds, balance
9 Tax Calculations and Filing
195) due, filing requirements
25 (Q196- Preparer responsibilities, due diligence,
10 Tax Law and Ethics
220) penalties, e-filing requirements
Section 1: Filing Status
Question 1: What are the five individual tax filing statuses?
A) Single, Married, Head of Household, Widow, Dependent
B) Single, Married Filing Jointly, Married Filing Separately, Head of
Household, Qualifying Widow(er)
C) Single, Married, Divorced, Widowed, Head of Household
D) Single, Joint, Separate, Head of Household, Surviving Spouse
,Correct Answer: B
Rationale: The five filing statuses are Single, Married Filing Jointly, Married
Filing Separately, Head of Household, and Qualifying Widow(er) with Dependent
Child. Option A incorrectly includes "Dependent"; Option C includes "Divorced"
and "Widowed" which are not filing statuses; Option D uses informal terms.
Question 2: A taxpayer is unmarried, paid more than half the cost of
maintaining a home, and has a qualifying child living with them for more than
half the year. What is the taxpayer's most advantageous filing status?
A) Single
B) Married Filing Separately
C) Head of Household
D) Qualifying Widow(er)
Correct Answer: C
Rationale: Head of Household status requires the taxpayer to be unmarried or
considered unmarried, pay more than half the cost of maintaining a household,
and have a qualifying person living with them for more than half the year. It
provides a larger standard deduction and wider tax brackets than Single.
Question 3: A taxpayer's spouse died in 2024, and they have a dependent
child. They did not remarry in 2025. Which filing status can they use for the
2025 tax year?
A) Single
B) Married Filing Jointly
C) Qualifying Widow(er)
D) Head of Household
Correct Answer: C
Rationale: A taxpayer whose spouse died in 2024 and who has a dependent child
can file as Qualifying Widow(er) for 2025, provided they did not remarry and
meet other requirements. This status allows the use of Married Filing Jointly tax
rates for up to two years following the spouse's death.
, Question 4: A taxpayer is married and wants to file separately from their
spouse. Which filing status should they use?
A) Single
B) Married Filing Separately
C) Head of Household
D) Qualifying Widow(er)
Correct Answer: B
Rationale: Married Filing Separately is the correct status for a married taxpayer
who chooses to file separately from their spouse. This status may be chosen
when spouses have separate incomes or for other personal reasons, though it
often results in higher tax liability than Married Filing Jointly.
Question 5: A taxpayer is married on December 31. Which filing statuses may
they use?
A) Single only
B) Married Filing Jointly or Married Filing Separately
C) Head of Household only
D) Single or Head of Household
Correct Answer: B
Rationale: A taxpayer who is married on December 31 of the tax year may file as
Married Filing Jointly or Married Filing Separately. They may not file as Single
or Head of Household unless they meet specific exceptions (such as being
"considered unmarried" for Head of Household).
Question 6: What is the filing status for a taxpayer who is unmarried and
provides more than half of the support for their parent who does not live with
them?
A) Single
B) Married Filing Separately
C) Head of Household
D) Qualifying Widow(er)
