JACKSON HEWITT TAX PREPARER TRAINING
EXAMINATION COMPLETE QUESTIONS AND
DETAILED SOLUTIONS LATEST UPDATE THIS YEAR
JUST RELEASED
1.
A taxpayer was unmarried on December 31 and maintained a home for a
qualifying child throughout the year. Which filing status may potentially apply if
all requirements are satisfied?
A. Single
B. Married Filing Jointly
C. Head of Household
D. Married Filing Separately
Answer: C. Head of Household
Rationale: A taxpayer who is unmarried and meets the requirements involving a
qualifying person and household costs may qualify for Head of Household status.
2.
When interviewing a new tax client, which information should a preparer
establish before determining the taxpayer's filing status?
A. Only the taxpayer's occupation
B. Marital status and household circumstances
,C. Only the taxpayer's bank balance
D. The taxpayer's preferred refund amount
Answer: B. Marital status and household circumstances
Rationale: Filing status depends on legally relevant facts such as marital status,
household maintenance, and qualifying-person circumstances.
3.
A taxpayer says they want Head of Household status because it produces a larger
refund, but their circumstances appear inconsistent. What should the preparer do
first?
A. Select Head of Household immediately
B. Ask reasonable follow-up questions
C. Increase withholding automatically
D. Tell the taxpayer to claim Single
Answer: B. Ask reasonable follow-up questions
Rationale: A paid preparer must investigate information that appears incorrect,
inconsistent, or incomplete rather than relying solely on the client's requested
outcome. (IRS)
4.
Which statement best describes the purpose of determining filing status
accurately before completing an individual federal income tax return?
,A. Filing status affects only the taxpayer's mailing address
B. Filing status can affect tax computation and eligibility for certain benefits
C. Filing status determines whether wages are taxable
D. Filing status eliminates the need to report dependents
Answer: B. Filing status can affect tax computation and eligibility for certain
benefits
Rationale: Filing status affects tax rates, standard deduction treatment, and
eligibility for various provisions and credits.
5.
A taxpayer supports a child who lived with the taxpayer for part of the year.
Which fact is particularly important when evaluating the child's dependent
status?
A. The child's favorite school subject
B. The child's residency and relationship to the taxpayer
C. The taxpayer's preferred refund method
D. The child's favorite sports team
Answer: B. The child's residency and relationship to the taxpayer
Rationale: Dependent eligibility involves statutory tests including relationship,
residency, age, support, and other applicable requirements.
6.
, Two taxpayers potentially claim the same child on separate returns. What should
a preparer do when the circumstances create uncertainty about who may claim
the child?
A. Let both taxpayers claim the child
B. Investigate the relevant dependency and tiebreaker facts
C. Always allow the taxpayer with higher income
D. Automatically assign the child to the first taxpayer interviewed
Answer: B. Investigate the relevant dependency and tiebreaker facts
Rationale: Duplicate dependency claims require careful evaluation of applicable
qualifying-child and tiebreaker rules rather than arbitrary selection. (IRS)
7.
Which item should a professional tax preparer generally verify during the
taxpayer interview before preparing the return?
A. Social Security numbers and identifying information
B. Favorite vacation destination
C. Preferred automobile brand
D. Political affiliation
Answer: A. Social Security numbers and identifying information
Rationale: Accurate identifying information is essential for properly preparing and
electronically filing an individual tax return.
EXAMINATION COMPLETE QUESTIONS AND
DETAILED SOLUTIONS LATEST UPDATE THIS YEAR
JUST RELEASED
1.
A taxpayer was unmarried on December 31 and maintained a home for a
qualifying child throughout the year. Which filing status may potentially apply if
all requirements are satisfied?
A. Single
B. Married Filing Jointly
C. Head of Household
D. Married Filing Separately
Answer: C. Head of Household
Rationale: A taxpayer who is unmarried and meets the requirements involving a
qualifying person and household costs may qualify for Head of Household status.
2.
When interviewing a new tax client, which information should a preparer
establish before determining the taxpayer's filing status?
A. Only the taxpayer's occupation
B. Marital status and household circumstances
,C. Only the taxpayer's bank balance
D. The taxpayer's preferred refund amount
Answer: B. Marital status and household circumstances
Rationale: Filing status depends on legally relevant facts such as marital status,
household maintenance, and qualifying-person circumstances.
3.
A taxpayer says they want Head of Household status because it produces a larger
refund, but their circumstances appear inconsistent. What should the preparer do
first?
A. Select Head of Household immediately
B. Ask reasonable follow-up questions
C. Increase withholding automatically
D. Tell the taxpayer to claim Single
Answer: B. Ask reasonable follow-up questions
Rationale: A paid preparer must investigate information that appears incorrect,
inconsistent, or incomplete rather than relying solely on the client's requested
outcome. (IRS)
4.
Which statement best describes the purpose of determining filing status
accurately before completing an individual federal income tax return?
,A. Filing status affects only the taxpayer's mailing address
B. Filing status can affect tax computation and eligibility for certain benefits
C. Filing status determines whether wages are taxable
D. Filing status eliminates the need to report dependents
Answer: B. Filing status can affect tax computation and eligibility for certain
benefits
Rationale: Filing status affects tax rates, standard deduction treatment, and
eligibility for various provisions and credits.
5.
A taxpayer supports a child who lived with the taxpayer for part of the year.
Which fact is particularly important when evaluating the child's dependent
status?
A. The child's favorite school subject
B. The child's residency and relationship to the taxpayer
C. The taxpayer's preferred refund method
D. The child's favorite sports team
Answer: B. The child's residency and relationship to the taxpayer
Rationale: Dependent eligibility involves statutory tests including relationship,
residency, age, support, and other applicable requirements.
6.
, Two taxpayers potentially claim the same child on separate returns. What should
a preparer do when the circumstances create uncertainty about who may claim
the child?
A. Let both taxpayers claim the child
B. Investigate the relevant dependency and tiebreaker facts
C. Always allow the taxpayer with higher income
D. Automatically assign the child to the first taxpayer interviewed
Answer: B. Investigate the relevant dependency and tiebreaker facts
Rationale: Duplicate dependency claims require careful evaluation of applicable
qualifying-child and tiebreaker rules rather than arbitrary selection. (IRS)
7.
Which item should a professional tax preparer generally verify during the
taxpayer interview before preparing the return?
A. Social Security numbers and identifying information
B. Favorite vacation destination
C. Preferred automobile brand
D. Political affiliation
Answer: A. Social Security numbers and identifying information
Rationale: Accurate identifying information is essential for properly preparing and
electronically filing an individual tax return.
