Intuit Academy Tax — Level 1 Certification
INTUIT ACADEMY TAX LEVEL 1 | TURBOTAX LEVEL 1 | CERTIFICATION
COMPLETE EXAM QUESTIONS AND EXPLAINED VERIFIED SOLUTIONS |
2026/2027
Intuit Academy Tax — Level 1 (TurboTax Level 1) Certification
1. Which filing status generally provides the largest standard deduction
for a single taxpayer with a qualifying child living with them?
A. Married Filing Separately
B. Qualifying Surviving Spouse
Page 1 of 55
, Intuit Academy Tax — Level 1 Certification
C. Head of Household
D. Single
C. Head of Household — HOH status is designed for unmarried
taxpayers who maintain a home for a qualifying person and gives a
larger standard deduction than Single.
2. A taxpayer whose spouse died two years ago and who has a
dependent child may be eligible to file as which status for the two years
following the year of death?
A. Qualifying Surviving Spouse
B. Head of Household
C. Single
D. Married Filing Jointly
A. Qualifying Surviving Spouse — Qualifying Surviving Spouse allows
joint-return tax rates for up to two years after a spouse's death if a
dependent child is supported.
3. Which of the five filing statuses generally results in the least
favorable tax treatment for most deductions and credits?
A. Single
B. Head of Household
C. Married Filing Jointly
D. Married Filing Separately
D. Married Filing Separately — MFS often disqualifies taxpayers from
several credits and caps certain deductions at half the joint amount.
4. To qualify as Head of Household, a taxpayer must be unmarried (or
considered unmarried) and pay more than what share of the cost of
keeping up a home?
A. The full amount
B. At least 25%
C. More than half
D. At least one-third
C. More than half — HOH requires paying more than half the cost of
maintaining the household for the year.
5. How many filing status categories exist under current federal tax
law?
Page 2 of 55
, Intuit Academy Tax — Level 1 Certification
A. Three
B. Six
C. Five
D. Four
C. Five — The five statuses are Single, MFJ, MFS, HOH, and Qualifying
Surviving Spouse.
6. A legally married couple may choose to file separate returns using
which status even though they remain married?
A. Single
B. Qualifying Surviving Spouse
C. Head of Household
D. Married Filing Separately
D. Married Filing Separately — MFS lets married taxpayers report
their own income and deductions on separate returns.
7. Which filing status typically allows a married couple to combine
income and deductions on one return?
A. Head of Household
B. Single
C. Married Filing Separately
D. Married Filing Jointly
D. Married Filing Jointly — MFJ combines both spouses' income,
deductions, and credits on a single joint return.
8. An unmarried taxpayer with no dependents and who does not
qualify for HOH would generally file as which status?
A. Married Filing Jointly
B. Qualifying Surviving Spouse
C. Head of Household
D. Single
D. Single — Single applies to unmarried taxpayers who don't meet
the requirements for another status.
9. For determining filing status, marital status is generally assessed as
of which date?
A. The filing deadline
Page 3 of 55
, Intuit Academy Tax — Level 1 Certification
B. The last day of the tax year
C. The first day of the tax year
D. The date the return is signed
B. The last day of the tax year — Marital status for the whole year is
generally determined as of December 31.
10. Which filing status is available only in the two tax years
immediately following the year a spouse died?
A. Married Filing Jointly
B. Single
C. Qualifying Surviving Spouse
D. Head of Household
C. Qualifying Surviving Spouse — After the year of death, the
surviving spouse with a dependent child may use this status for up
to two additional years.
Income Calculation
11. What is the correct order of the federal income tax calculation
framework?
A. Gross Income → Total Income → AGI → Taxable Income
B. Taxable Income → AGI → Gross Income → Total Income
C. AGI → Gross Income → Taxable Income → Total Income
D. Total Income → Gross Income → Taxable Income → AGI
A. Gross Income → Total Income → AGI → Taxable Income — Tax is
computed by moving from gross income down through adjustments
to arrive at taxable income.
12. Adjusted Gross Income (AGI) is calculated by subtracting what from
Total Income?
A. Above-the-line adjustments (Schedule 1 Part II)
B. Itemized deductions
C. The standard deduction
D. Tax credits
Page 4 of 55
INTUIT ACADEMY TAX LEVEL 1 | TURBOTAX LEVEL 1 | CERTIFICATION
COMPLETE EXAM QUESTIONS AND EXPLAINED VERIFIED SOLUTIONS |
2026/2027
Intuit Academy Tax — Level 1 (TurboTax Level 1) Certification
1. Which filing status generally provides the largest standard deduction
for a single taxpayer with a qualifying child living with them?
A. Married Filing Separately
B. Qualifying Surviving Spouse
Page 1 of 55
, Intuit Academy Tax — Level 1 Certification
C. Head of Household
D. Single
C. Head of Household — HOH status is designed for unmarried
taxpayers who maintain a home for a qualifying person and gives a
larger standard deduction than Single.
2. A taxpayer whose spouse died two years ago and who has a
dependent child may be eligible to file as which status for the two years
following the year of death?
A. Qualifying Surviving Spouse
B. Head of Household
C. Single
D. Married Filing Jointly
A. Qualifying Surviving Spouse — Qualifying Surviving Spouse allows
joint-return tax rates for up to two years after a spouse's death if a
dependent child is supported.
3. Which of the five filing statuses generally results in the least
favorable tax treatment for most deductions and credits?
A. Single
B. Head of Household
C. Married Filing Jointly
D. Married Filing Separately
D. Married Filing Separately — MFS often disqualifies taxpayers from
several credits and caps certain deductions at half the joint amount.
4. To qualify as Head of Household, a taxpayer must be unmarried (or
considered unmarried) and pay more than what share of the cost of
keeping up a home?
A. The full amount
B. At least 25%
C. More than half
D. At least one-third
C. More than half — HOH requires paying more than half the cost of
maintaining the household for the year.
5. How many filing status categories exist under current federal tax
law?
Page 2 of 55
, Intuit Academy Tax — Level 1 Certification
A. Three
B. Six
C. Five
D. Four
C. Five — The five statuses are Single, MFJ, MFS, HOH, and Qualifying
Surviving Spouse.
6. A legally married couple may choose to file separate returns using
which status even though they remain married?
A. Single
B. Qualifying Surviving Spouse
C. Head of Household
D. Married Filing Separately
D. Married Filing Separately — MFS lets married taxpayers report
their own income and deductions on separate returns.
7. Which filing status typically allows a married couple to combine
income and deductions on one return?
A. Head of Household
B. Single
C. Married Filing Separately
D. Married Filing Jointly
D. Married Filing Jointly — MFJ combines both spouses' income,
deductions, and credits on a single joint return.
8. An unmarried taxpayer with no dependents and who does not
qualify for HOH would generally file as which status?
A. Married Filing Jointly
B. Qualifying Surviving Spouse
C. Head of Household
D. Single
D. Single — Single applies to unmarried taxpayers who don't meet
the requirements for another status.
9. For determining filing status, marital status is generally assessed as
of which date?
A. The filing deadline
Page 3 of 55
, Intuit Academy Tax — Level 1 Certification
B. The last day of the tax year
C. The first day of the tax year
D. The date the return is signed
B. The last day of the tax year — Marital status for the whole year is
generally determined as of December 31.
10. Which filing status is available only in the two tax years
immediately following the year a spouse died?
A. Married Filing Jointly
B. Single
C. Qualifying Surviving Spouse
D. Head of Household
C. Qualifying Surviving Spouse — After the year of death, the
surviving spouse with a dependent child may use this status for up
to two additional years.
Income Calculation
11. What is the correct order of the federal income tax calculation
framework?
A. Gross Income → Total Income → AGI → Taxable Income
B. Taxable Income → AGI → Gross Income → Total Income
C. AGI → Gross Income → Taxable Income → Total Income
D. Total Income → Gross Income → Taxable Income → AGI
A. Gross Income → Total Income → AGI → Taxable Income — Tax is
computed by moving from gross income down through adjustments
to arrive at taxable income.
12. Adjusted Gross Income (AGI) is calculated by subtracting what from
Total Income?
A. Above-the-line adjustments (Schedule 1 Part II)
B. Itemized deductions
C. The standard deduction
D. Tax credits
Page 4 of 55
