H&R Block Income Tax Course EXAM
WITH ACCURATE QUESTIONS AND
ANSWERS (VERIFIED ANSWERS) |
LATEST (2026/2027) UPDATED
VERSION | 100% GUARANTEED PASS
{JUST RELEASED}
1. Circular 230 - ANSWER ✓ Regulations governing the practice of attorneys,
certified public accountants, enrolled agents, enrolled actuaries, and
appraisers before the IRS.
2. Disclosure - ANSWER ✓ The release of tax information by an IRS employee.
3. Due Diligence - ANSWER ✓ Requirements that tax professionals must follow
when preparing income tax returns.
4. Noncompliance - ANSWER ✓ Failure or refusal to comply with the tax code.
5. Privilege - ANSWER ✓ Protection from being required to disclose confidential
communications between two parties, such as attorney and client.
,6. Estimated Tax - ANSWER ✓ The amount of tax a taxpayer expects to owe for
the year after subtracting expected amounts withheld and certain refundable
credits.
7. Estimated Tax Voucher - ANSWER ✓ A statement by an individual of (1) the
amount of income tax he estimates he will incur during the current taxable
year on income that is not subject to withholding, (2) the excess amount over
that withheld on income which is subject to withholding, and (3) his estimated
self-employment tax.
8. Exemption from Withholding - ANSWER ✓ Status claimed on Form W-4
directing the employer not to withhold federal income taxes from the
employee.
9. Underpayment Penalty - ANSWER ✓ If a taxpayer did not pay enough tax on a
timely basis during the year, he may be required to pay an underpayment
penalty.
10. Withholding Allowances - ANSWER ✓ An increase by which income tax
withholding on certain income is reduced.
11. Two Ways to Pay as You Go - ANSWER ✓ Withholding and Estimated Tax
Payments
,12. Form W-4 - ANSWER ✓ Employee's Withholding Allowance Certificate
13. Form 8815 - ANSWER ✓ Exclusion of Interest From Series EE and I U.S.
Savings Bonds Issued After 1989
14. Form 2210 - ANSWER ✓ Underpayment of Estimated Tax by Individuals,
Estates, and Trusts
15. Form 4868 - ANSWER ✓ Application for Automatic Extension of Time To File
U.S. Individual Income Tax Return
16. Form 8888 - ANSWER ✓ Allocation of Refund
17. Form 9465 - ANSWER ✓ Installment Agreement Request
18. Amended Return - ANSWER ✓ A tax return filed on Form 1040X after the
original return has been filed.
19. Closed Year - ANSWER ✓ A tax year for which the statute of limitations has
expired.
, 20. Open Year - ANSWER ✓ A taxable year for which the statute of limitations
has not yet expired.
21. Failure-to-File Penalty - ANSWER ✓ Generally 5% for each month or part of a
month the return is late, but not more than 25% of the tax not paid.
22. Failure to File - ANSWER ✓ Taxpayer fails to file the return by the due
date, and there is a balance due.
23.Failure to Pay - ANSWER ✓ Taxpayer fails to pay the tax owed by the due
date.
24. Failure-to-Pay Penalty - ANSWER ✓ 0.5% of the unpaid taxes for each
month or part of a month after the due date, but not more than 25%.
25. Negligence or Intentional Disregard - ANSWER ✓ Taxpayer shows negligence
or disregard of the rules or regulations causing an underpayment.
26. Negligence-or-Intentional-Disregard Penalty - ANSWER ✓ 20% of the
underpayment.
WITH ACCURATE QUESTIONS AND
ANSWERS (VERIFIED ANSWERS) |
LATEST (2026/2027) UPDATED
VERSION | 100% GUARANTEED PASS
{JUST RELEASED}
1. Circular 230 - ANSWER ✓ Regulations governing the practice of attorneys,
certified public accountants, enrolled agents, enrolled actuaries, and
appraisers before the IRS.
2. Disclosure - ANSWER ✓ The release of tax information by an IRS employee.
3. Due Diligence - ANSWER ✓ Requirements that tax professionals must follow
when preparing income tax returns.
4. Noncompliance - ANSWER ✓ Failure or refusal to comply with the tax code.
5. Privilege - ANSWER ✓ Protection from being required to disclose confidential
communications between two parties, such as attorney and client.
,6. Estimated Tax - ANSWER ✓ The amount of tax a taxpayer expects to owe for
the year after subtracting expected amounts withheld and certain refundable
credits.
7. Estimated Tax Voucher - ANSWER ✓ A statement by an individual of (1) the
amount of income tax he estimates he will incur during the current taxable
year on income that is not subject to withholding, (2) the excess amount over
that withheld on income which is subject to withholding, and (3) his estimated
self-employment tax.
8. Exemption from Withholding - ANSWER ✓ Status claimed on Form W-4
directing the employer not to withhold federal income taxes from the
employee.
9. Underpayment Penalty - ANSWER ✓ If a taxpayer did not pay enough tax on a
timely basis during the year, he may be required to pay an underpayment
penalty.
10. Withholding Allowances - ANSWER ✓ An increase by which income tax
withholding on certain income is reduced.
11. Two Ways to Pay as You Go - ANSWER ✓ Withholding and Estimated Tax
Payments
,12. Form W-4 - ANSWER ✓ Employee's Withholding Allowance Certificate
13. Form 8815 - ANSWER ✓ Exclusion of Interest From Series EE and I U.S.
Savings Bonds Issued After 1989
14. Form 2210 - ANSWER ✓ Underpayment of Estimated Tax by Individuals,
Estates, and Trusts
15. Form 4868 - ANSWER ✓ Application for Automatic Extension of Time To File
U.S. Individual Income Tax Return
16. Form 8888 - ANSWER ✓ Allocation of Refund
17. Form 9465 - ANSWER ✓ Installment Agreement Request
18. Amended Return - ANSWER ✓ A tax return filed on Form 1040X after the
original return has been filed.
19. Closed Year - ANSWER ✓ A tax year for which the statute of limitations has
expired.
, 20. Open Year - ANSWER ✓ A taxable year for which the statute of limitations
has not yet expired.
21. Failure-to-File Penalty - ANSWER ✓ Generally 5% for each month or part of a
month the return is late, but not more than 25% of the tax not paid.
22. Failure to File - ANSWER ✓ Taxpayer fails to file the return by the due
date, and there is a balance due.
23.Failure to Pay - ANSWER ✓ Taxpayer fails to pay the tax owed by the due
date.
24. Failure-to-Pay Penalty - ANSWER ✓ 0.5% of the unpaid taxes for each
month or part of a month after the due date, but not more than 25%.
25. Negligence or Intentional Disregard - ANSWER ✓ Taxpayer shows negligence
or disregard of the rules or regulations causing an underpayment.
26. Negligence-or-Intentional-Disregard Penalty - ANSWER ✓ 20% of the
underpayment.
