3. Alex and a spouse were legally married on December 31.
Intuit Academy Tax Level 2 Which statement is generally correct about marital status for
federal filing purposes?
Examination
Questions And Correct Answers
With Rationales
250 original exam-style practice questions aligned to the published Intuit
Academy Tax Level 2 skill areas. These are not copied or leaked official
exam questions. Tax rules can change; verify current IRS guidance before
relying on any answer.
1. Alex was unmarried on December 31 and paid more than half
the cost of keeping up a home for a qualifying child who lived They are treated as unmarried for the entire year
with Alex for more than half the year. Which filing status is
generally appropriate? They are generally treated as married for the year
They must file Single
They must file Head of Household
Rationale: Filing status generally depends on marital status on the last day of the
tax year.
4. Jordan was unmarried on December 31 and paid more than
half the cost of keeping up a home for a qualifying child who
lived with Jordan for more than half the year. Which filing
Single status is generally appropriate?
Married filing jointly
Head of household
Married filing separately
Rationale: An unmarried taxpayer who meets the household-cost and
qualifying-person tests may use Head of Household.
2. Alex is unmarried and has no qualifying person. Which filing
status is generally available? Single
Married filing jointly
Head of household
Married filing separately
Rationale: An unmarried taxpayer who meets the household-cost and
qualifying-person tests may use Head of Household.
5. Jordan is unmarried and has no qualifying person. Which
Single filing status is generally available?
Head of household
Qualifying surviving spouse
Married filing separately
Rationale: A taxpayer who is unmarried and does not qualify for another status
generally files Single. Single
Head of household
Qualifying surviving spouse
Married filing separately
Rationale: A taxpayer who is unmarried and does not qualify for another status
generally files Single.
Intuit Academy Tax Level 2 Practice Set • Page 1
,6. Jordan and a spouse were legally married on December 31. 10. Morgan was unmarried on December 31 and paid more than
Which statement is generally correct about marital status for half the cost of keeping up a home for a qualifying child who
federal filing purposes? lived with Morgan for more than half the year. Which filing
They are treated as unmarried for the entire year status is generally appropriate?
Single
They are generally treated as married for the year
Married filing jointly
They must file Single
Head of household
They must file Head of Household
Married filing separately
Rationale: Filing status generally depends on marital status on the last day of the
tax year. Rationale: An unmarried taxpayer who meets the household-cost and
qualifying-person tests may use Head of Household.
7. Taylor was married on December 31 and wants to combine
both spouses' income and deductions on one federal return. 11. Morgan is unmarried and has no qualifying person. Which
Which status fits that choice? filing status is generally available?
Single Single
Married filing jointly Head of household
Head of household Qualifying surviving spouse
Qualifying surviving spouse Married filing separately
Rationale: Married taxpayers may generally choose Married Filing Jointly when Rationale: A taxpayer who is unmarried and does not qualify for another status
the requirements are met. generally files Single.
8. Taylor and the spouse are married but choose separate 12. Morgan and a spouse were legally married on December
federal returns. Which filing status should each spouse 31. Which statement is generally correct about marital status
generally consider? for federal filing purposes?
Single They are treated as unmarried for the entire year
Married filing jointly They are generally treated as married for the year
Married filing separately They must file Single
Head of household They must file Head of Household
Rationale: A married couple filing separate returns generally uses Married Filing Rationale: Filing status generally depends on marital status on the last day of the
Separately. tax year.
9. Taylor's spouse died during the year and Taylor has a 13. Casey was married on December 31 and wants to combine
dependent child. Which status may be available for the year of both spouses' income and deductions on one federal return.
death if the requirements are met? Which status fits that choice?
Single only Single
Married filing separately only Married filing jointly
Married filing jointly Head of household
Head of household only Qualifying surviving spouse
Rationale: A surviving spouse can generally file a joint return with the deceased Rationale: Married taxpayers may generally choose Married Filing Jointly when
spouse for the year of death when eligible. the requirements are met.
14. Casey and the spouse are married but choose separate
federal returns. Which filing status should each spouse
generally consider?
Single
Married filing jointly
Married filing separately
Head of household
Rationale: A married couple filing separate returns generally uses Married Filing
Separately.
Intuit Academy Tax Level 2 Practice Set • Page 2
, 15. Casey's spouse died during the year and Casey has a 19. Sam was unmarried on December 31 and paid more than
dependent child. Which status may be available for the year of half the cost of keeping up a home for a qualifying child who
death if the requirements are met? lived with Sam for more than half the year. Which filing status
Single only is generally appropriate?
Single
Married filing separately only
Married filing jointly
Married filing jointly
Head of household
Head of household only
Married filing separately
Rationale: A surviving spouse can generally file a joint return with the deceased
spouse for the year of death when eligible. Rationale: An unmarried taxpayer who meets the household-cost and
qualifying-person tests may use Head of Household.
16. Riley was unmarried on December 31 and paid more than
half the cost of keeping up a home for a qualifying child who 20. Sam is unmarried and has no qualifying person. Which
lived with Riley for more than half the year. Which filing status filing status is generally available?
is generally appropriate? Single
Single
Head of household
Married filing jointly
Qualifying surviving spouse
Head of household
Married filing separately
Married filing separately
Rationale: A taxpayer who is unmarried and does not qualify for another status
Rationale: An unmarried taxpayer who meets the household-cost and generally files Single.
qualifying-person tests may use Head of Household.
21. Sam and a spouse were legally married on December 31.
17. Riley is unmarried and has no qualifying person. Which Which statement is generally correct about marital status for
filing status is generally available? federal filing purposes?
Single They are treated as unmarried for the entire year
Head of household They are generally treated as married for the year
Qualifying surviving spouse They must file Single
Married filing separately They must file Head of Household
Rationale: A taxpayer who is unmarried and does not qualify for another status Rationale: Filing status generally depends on marital status on the last day of the
generally files Single. tax year.
18. Riley and a spouse were legally married on December 31. 22. Drew was married on December 31 and wants to combine
Which statement is generally correct about marital status for both spouses' income and deductions on one federal return.
federal filing purposes? Which status fits that choice?
They are treated as unmarried for the entire year Single
They are generally treated as married for the year Married filing jointly
They must file Single Head of household
They must file Head of Household Qualifying surviving spouse
Rationale: Filing status generally depends on marital status on the last day of the Rationale: Married taxpayers may generally choose Married Filing Jointly when
tax year. the requirements are met.
23. Drew and the spouse are married but choose separate
federal returns. Which filing status should each spouse
generally consider?
Single
Married filing jointly
Married filing separately
Head of household
Rationale: A married couple filing separate returns generally uses Married Filing
Separately.
Intuit Academy Tax Level 2 Practice Set • Page 3
Intuit Academy Tax Level 2 Which statement is generally correct about marital status for
federal filing purposes?
Examination
Questions And Correct Answers
With Rationales
250 original exam-style practice questions aligned to the published Intuit
Academy Tax Level 2 skill areas. These are not copied or leaked official
exam questions. Tax rules can change; verify current IRS guidance before
relying on any answer.
1. Alex was unmarried on December 31 and paid more than half
the cost of keeping up a home for a qualifying child who lived They are treated as unmarried for the entire year
with Alex for more than half the year. Which filing status is
generally appropriate? They are generally treated as married for the year
They must file Single
They must file Head of Household
Rationale: Filing status generally depends on marital status on the last day of the
tax year.
4. Jordan was unmarried on December 31 and paid more than
half the cost of keeping up a home for a qualifying child who
lived with Jordan for more than half the year. Which filing
Single status is generally appropriate?
Married filing jointly
Head of household
Married filing separately
Rationale: An unmarried taxpayer who meets the household-cost and
qualifying-person tests may use Head of Household.
2. Alex is unmarried and has no qualifying person. Which filing
status is generally available? Single
Married filing jointly
Head of household
Married filing separately
Rationale: An unmarried taxpayer who meets the household-cost and
qualifying-person tests may use Head of Household.
5. Jordan is unmarried and has no qualifying person. Which
Single filing status is generally available?
Head of household
Qualifying surviving spouse
Married filing separately
Rationale: A taxpayer who is unmarried and does not qualify for another status
generally files Single. Single
Head of household
Qualifying surviving spouse
Married filing separately
Rationale: A taxpayer who is unmarried and does not qualify for another status
generally files Single.
Intuit Academy Tax Level 2 Practice Set • Page 1
,6. Jordan and a spouse were legally married on December 31. 10. Morgan was unmarried on December 31 and paid more than
Which statement is generally correct about marital status for half the cost of keeping up a home for a qualifying child who
federal filing purposes? lived with Morgan for more than half the year. Which filing
They are treated as unmarried for the entire year status is generally appropriate?
Single
They are generally treated as married for the year
Married filing jointly
They must file Single
Head of household
They must file Head of Household
Married filing separately
Rationale: Filing status generally depends on marital status on the last day of the
tax year. Rationale: An unmarried taxpayer who meets the household-cost and
qualifying-person tests may use Head of Household.
7. Taylor was married on December 31 and wants to combine
both spouses' income and deductions on one federal return. 11. Morgan is unmarried and has no qualifying person. Which
Which status fits that choice? filing status is generally available?
Single Single
Married filing jointly Head of household
Head of household Qualifying surviving spouse
Qualifying surviving spouse Married filing separately
Rationale: Married taxpayers may generally choose Married Filing Jointly when Rationale: A taxpayer who is unmarried and does not qualify for another status
the requirements are met. generally files Single.
8. Taylor and the spouse are married but choose separate 12. Morgan and a spouse were legally married on December
federal returns. Which filing status should each spouse 31. Which statement is generally correct about marital status
generally consider? for federal filing purposes?
Single They are treated as unmarried for the entire year
Married filing jointly They are generally treated as married for the year
Married filing separately They must file Single
Head of household They must file Head of Household
Rationale: A married couple filing separate returns generally uses Married Filing Rationale: Filing status generally depends on marital status on the last day of the
Separately. tax year.
9. Taylor's spouse died during the year and Taylor has a 13. Casey was married on December 31 and wants to combine
dependent child. Which status may be available for the year of both spouses' income and deductions on one federal return.
death if the requirements are met? Which status fits that choice?
Single only Single
Married filing separately only Married filing jointly
Married filing jointly Head of household
Head of household only Qualifying surviving spouse
Rationale: A surviving spouse can generally file a joint return with the deceased Rationale: Married taxpayers may generally choose Married Filing Jointly when
spouse for the year of death when eligible. the requirements are met.
14. Casey and the spouse are married but choose separate
federal returns. Which filing status should each spouse
generally consider?
Single
Married filing jointly
Married filing separately
Head of household
Rationale: A married couple filing separate returns generally uses Married Filing
Separately.
Intuit Academy Tax Level 2 Practice Set • Page 2
, 15. Casey's spouse died during the year and Casey has a 19. Sam was unmarried on December 31 and paid more than
dependent child. Which status may be available for the year of half the cost of keeping up a home for a qualifying child who
death if the requirements are met? lived with Sam for more than half the year. Which filing status
Single only is generally appropriate?
Single
Married filing separately only
Married filing jointly
Married filing jointly
Head of household
Head of household only
Married filing separately
Rationale: A surviving spouse can generally file a joint return with the deceased
spouse for the year of death when eligible. Rationale: An unmarried taxpayer who meets the household-cost and
qualifying-person tests may use Head of Household.
16. Riley was unmarried on December 31 and paid more than
half the cost of keeping up a home for a qualifying child who 20. Sam is unmarried and has no qualifying person. Which
lived with Riley for more than half the year. Which filing status filing status is generally available?
is generally appropriate? Single
Single
Head of household
Married filing jointly
Qualifying surviving spouse
Head of household
Married filing separately
Married filing separately
Rationale: A taxpayer who is unmarried and does not qualify for another status
Rationale: An unmarried taxpayer who meets the household-cost and generally files Single.
qualifying-person tests may use Head of Household.
21. Sam and a spouse were legally married on December 31.
17. Riley is unmarried and has no qualifying person. Which Which statement is generally correct about marital status for
filing status is generally available? federal filing purposes?
Single They are treated as unmarried for the entire year
Head of household They are generally treated as married for the year
Qualifying surviving spouse They must file Single
Married filing separately They must file Head of Household
Rationale: A taxpayer who is unmarried and does not qualify for another status Rationale: Filing status generally depends on marital status on the last day of the
generally files Single. tax year.
18. Riley and a spouse were legally married on December 31. 22. Drew was married on December 31 and wants to combine
Which statement is generally correct about marital status for both spouses' income and deductions on one federal return.
federal filing purposes? Which status fits that choice?
They are treated as unmarried for the entire year Single
They are generally treated as married for the year Married filing jointly
They must file Single Head of household
They must file Head of Household Qualifying surviving spouse
Rationale: Filing status generally depends on marital status on the last day of the Rationale: Married taxpayers may generally choose Married Filing Jointly when
tax year. the requirements are met.
23. Drew and the spouse are married but choose separate
federal returns. Which filing status should each spouse
generally consider?
Single
Married filing jointly
Married filing separately
Head of household
Rationale: A married couple filing separate returns generally uses Married Filing
Separately.
Intuit Academy Tax Level 2 Practice Set • Page 3
