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INTUIT ACADEMY TAX LEVEL 1 EXAM 2026/2027 | TAX
CERTIFICATION | 100 VERIFIED Q&A | DETAILED
RATIONALES | PASS GUARANTEED – A+ GRADED
SECTION 1: TAX FILING BASICS & REQUIREMENTS - Questions 1-15
Q1: Filing Status – Single
The student is reviewing filing status. A taxpayer who is unmarried on December 31 and does not
qualify for any other filing status should file as:
A. Single
B. Head of Household
C. Qualifying Widow(er)
D. Married Filing Separately
Correct Answer: A
Rationale: Single is the default filing status for unmarried taxpayers who do not qualify for Head of
Household, Qualifying Widow(er), or Married Filing Separately. [100% CORRECT]
Q2: Filing Status – Head of Household
The student is reviewing filing status. To qualify for Head of Household, a taxpayer must:
A. Be unmarried or considered unmarried on December 31
B. Pay more than half the cost of keeping up a home for a qualifying person
C. Have a qualifying person live in the home for more than half the year (exceptions apply)
D. All of the above
Correct Answer: D
Rationale: Head of Household requires being unmarried (or considered unmarried), paying more
than half the cost of maintaining a home, and having a qualifying person reside in the home for
more than half the year (with certain exceptions for parents). [100% CORRECT]
Q3: Filing Status – Qualifying Widow(er)
The student is reviewing filing status. A taxpayer may file as Qualifying Widow(er) with Dependent
Child for how many years following the year of the spouse's death?
A. 1 year
B. 2 years
C. 3 years
D. 5 years
Correct Answer: B
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Rationale: A taxpayer can file as Qualifying Widow(er) for the two years following the year of the
spouse's death, provided they have a dependent child and have not remarried. [100% CORRECT]
Q4: Filing Status – Married Filing Jointly
The student is reviewing filing status. Which of the following is a benefit of filing Married Filing
Jointly?
A. Higher standard deduction
B. Access to certain tax credits
C. Potentially lower tax brackets
D. All of the above
Correct Answer: D
Rationale: Married Filing Jointly generally provides a higher standard deduction, access to credits
like the Earned Income Tax Credit, and more favorable tax brackets compared to Married Filing
Separately. [100% CORRECT]
Q5: Filing Status – Married Filing Separately
The student is reviewing filing status. A taxpayer who is married but chooses to file separately:
A. Must report only their own income
B. May lose access to certain tax credits
C. Both A and B
D. Neither
Correct Answer: C
Rationale: Married Filing Separately means each spouse reports only their own income, but they
may lose access to credits such as the Earned Income Tax Credit, Child and Dependent Care Credit,
and education credits. [100% CORRECT]
Q6: Gross Income Filing Threshold
The student is reviewing filing requirements. For 2025, a single taxpayer under age 65 must file a tax
return if their gross income exceeds:
A. $10,000
B. $12,000
C. $14,600
D. $15,000
Correct Answer: C
Rationale: For tax year 2025, the gross income filing threshold for a single taxpayer under 65 is
$14,600. (For 2024, it was $14,600.) [100% CORRECT]
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Q7: Filing Requirement – Self-Employment
The student is reviewing filing requirements. A taxpayer with net self-employment income of $400
or more:
A. Must file a tax return
B. Does not need to file
C. Only files if they have other income
D. Files only if they are over 65
Correct Answer: A
Rationale: If net self-employment income is $400 or more, the taxpayer must file a return and pay
self-employment tax, regardless of other income. [100% CORRECT]
Q8: Filing Requirement – Dependents
The student is reviewing filing requirements. A dependent who is claimed on someone else's return
must file if their unearned income exceeds:
A. $1,000
B. $1,250
C. $1,300
D. $2,000
Correct Answer: C
Rationale: For 2025, a dependent must file if their unearned income (e.g., interest, dividends)
exceeds $1,300, or if their earned income exceeds $14,600 (or $1,300 if unearned income is also
present). [100% CORRECT]
Q9: Standard Deduction – Single
The student is reviewing standard deduction. For 2025, the standard deduction for a single taxpayer
is:
A. $12,000
B. $13,850
C. $14,600
D. $15,000
Correct Answer: C
Rationale: The 2025 standard deduction for single filers is $14,600. (For 2024, it was $14,600.)
[100% CORRECT]
Q10: Standard Deduction – Additional for Age/Blindness
The student is reviewing standard deduction. An additional standard deduction is available for
taxpayers who are:
INTUIT ACADEMY TAX LEVEL 1 EXAM 2026/2027 | TAX
CERTIFICATION | 100 VERIFIED Q&A | DETAILED
RATIONALES | PASS GUARANTEED – A+ GRADED
SECTION 1: TAX FILING BASICS & REQUIREMENTS - Questions 1-15
Q1: Filing Status – Single
The student is reviewing filing status. A taxpayer who is unmarried on December 31 and does not
qualify for any other filing status should file as:
A. Single
B. Head of Household
C. Qualifying Widow(er)
D. Married Filing Separately
Correct Answer: A
Rationale: Single is the default filing status for unmarried taxpayers who do not qualify for Head of
Household, Qualifying Widow(er), or Married Filing Separately. [100% CORRECT]
Q2: Filing Status – Head of Household
The student is reviewing filing status. To qualify for Head of Household, a taxpayer must:
A. Be unmarried or considered unmarried on December 31
B. Pay more than half the cost of keeping up a home for a qualifying person
C. Have a qualifying person live in the home for more than half the year (exceptions apply)
D. All of the above
Correct Answer: D
Rationale: Head of Household requires being unmarried (or considered unmarried), paying more
than half the cost of maintaining a home, and having a qualifying person reside in the home for
more than half the year (with certain exceptions for parents). [100% CORRECT]
Q3: Filing Status – Qualifying Widow(er)
The student is reviewing filing status. A taxpayer may file as Qualifying Widow(er) with Dependent
Child for how many years following the year of the spouse's death?
A. 1 year
B. 2 years
C. 3 years
D. 5 years
Correct Answer: B
,2
Rationale: A taxpayer can file as Qualifying Widow(er) for the two years following the year of the
spouse's death, provided they have a dependent child and have not remarried. [100% CORRECT]
Q4: Filing Status – Married Filing Jointly
The student is reviewing filing status. Which of the following is a benefit of filing Married Filing
Jointly?
A. Higher standard deduction
B. Access to certain tax credits
C. Potentially lower tax brackets
D. All of the above
Correct Answer: D
Rationale: Married Filing Jointly generally provides a higher standard deduction, access to credits
like the Earned Income Tax Credit, and more favorable tax brackets compared to Married Filing
Separately. [100% CORRECT]
Q5: Filing Status – Married Filing Separately
The student is reviewing filing status. A taxpayer who is married but chooses to file separately:
A. Must report only their own income
B. May lose access to certain tax credits
C. Both A and B
D. Neither
Correct Answer: C
Rationale: Married Filing Separately means each spouse reports only their own income, but they
may lose access to credits such as the Earned Income Tax Credit, Child and Dependent Care Credit,
and education credits. [100% CORRECT]
Q6: Gross Income Filing Threshold
The student is reviewing filing requirements. For 2025, a single taxpayer under age 65 must file a tax
return if their gross income exceeds:
A. $10,000
B. $12,000
C. $14,600
D. $15,000
Correct Answer: C
Rationale: For tax year 2025, the gross income filing threshold for a single taxpayer under 65 is
$14,600. (For 2024, it was $14,600.) [100% CORRECT]
, 3
Q7: Filing Requirement – Self-Employment
The student is reviewing filing requirements. A taxpayer with net self-employment income of $400
or more:
A. Must file a tax return
B. Does not need to file
C. Only files if they have other income
D. Files only if they are over 65
Correct Answer: A
Rationale: If net self-employment income is $400 or more, the taxpayer must file a return and pay
self-employment tax, regardless of other income. [100% CORRECT]
Q8: Filing Requirement – Dependents
The student is reviewing filing requirements. A dependent who is claimed on someone else's return
must file if their unearned income exceeds:
A. $1,000
B. $1,250
C. $1,300
D. $2,000
Correct Answer: C
Rationale: For 2025, a dependent must file if their unearned income (e.g., interest, dividends)
exceeds $1,300, or if their earned income exceeds $14,600 (or $1,300 if unearned income is also
present). [100% CORRECT]
Q9: Standard Deduction – Single
The student is reviewing standard deduction. For 2025, the standard deduction for a single taxpayer
is:
A. $12,000
B. $13,850
C. $14,600
D. $15,000
Correct Answer: C
Rationale: The 2025 standard deduction for single filers is $14,600. (For 2024, it was $14,600.)
[100% CORRECT]
Q10: Standard Deduction – Additional for Age/Blindness
The student is reviewing standard deduction. An additional standard deduction is available for
taxpayers who are:
