INTUIT ACADEMY TAX LEVEL 1 EXAM QUESTION BANK
LATEST UPDATE 2026 | QUESTIONS AND CORRECT
VERIFIED ANSWERS GRADED A+ | GUARANTEED PASS
Intuit Academy Tax Level 1 Content Areas:
• Filing Status & Requirements
• Gross Income & Exclusions
• Adjustments to Income
• Standard Deduction & Itemized Deductions
• Tax Credits
• Dependents & Exemptions
• Retirement Income
• Self-Employment Income
• Capital Gains & Losses
• Tax Forms (1040, Schedules 1, 2, 3, A, B, C, D, E)
• Estimated Tax & Withholding
• Tax Planning Basics
Section 1: Filing Status & Requirements (Q1–Q12)
Q1. Which filing status generally provides the most favorable tax
rates and the highest standard deduction?
A. Single
,B. Head of Household
C. Married Filing Jointly
D. Married Filing Separately
Answer: C
Rationale: Married Filing Jointly generally provides the most favorable tax
rates and the highest standard deduction. It combines both spouses'
income and deductions.
Q2. To qualify as Head of Household, a taxpayer must:
A. Be unmarried or considered unmarried on the last day of the year
B. Pay more than half the cost of keeping up a home for a qualifying person
C. Have a qualifying person living in the home for more than half the year
(with exceptions)
D. All of the above
Answer: D
Rationale: Head of Household requires: (1) unmarried or considered
unmarried on the last day of the year, (2) paid more than half the cost of
keeping up a home, and (3) a qualifying person lived in the home for more
than half the year (with exceptions for parents).
Q3. A taxpayer who is married but chooses to file separately may
benefit from:
A. Higher standard deduction
B. Separate liability for taxes
C. Lower tax rates
D. More credits
Answer: B
Rationale: Married Filing Separately may benefit taxpayers who want
separate liability for taxes or who have certain circumstances (e.g., one
spouse has large medical expenses). However, it usually results in higher
taxes and fewer credits.
,Q4. What is the filing requirement for a single taxpayer under 65 with
gross income of $14,000 in 2025?
A. Must file
B. Not required to file
C. May file for a refund
D. Both A and C
Answer: D
Rationale: For 2025, a single taxpayer under 65 must file if gross income
is at least $14,600 (standard deduction). If income is below this, they may
still file to claim a refund of withheld taxes.
Q5. Which of the following is NOT a qualifying person for Head of
Household?
A. A qualifying child
B. A qualifying relative who lived with the taxpayer all year
C. A parent who lived in a separate home
D. A cousin who lived with the taxpayer for 3 months
Answer: D
Rationale: A cousin who lived with the taxpayer for only 3 months does not
meet the more-than-half-year requirement. A parent may qualify even if
living separately.
Q6. A taxpayer is considered unmarried for Head of Household
purposes if:
A. They are legally married but lived apart from their spouse for the last 6
months of the year
B. They are divorced
C. They are widowed
D. They never married
, Answer: A
Rationale: A married taxpayer may be considered unmarried for HOH
purposes if they lived apart from their spouse for the last 6 months of the
year, paid more than half the cost of keeping up a home, and had a
qualifying person.
Q7. What is the standard deduction for a single taxpayer in 2025?
A. $12,000
B. $14,600
C. $29,200
D. $21,900
Answer: B
Rationale: The 2025 standard deduction for single filers is $14,600. (Verify
current year amounts with IRS.)
Q8. What is the standard deduction for Married Filing Jointly in 2025?
A. $14,600
B. $21,900
C. $29,200
D. $32,000
Answer: C
Rationale: The 2025 standard deduction for MFJ is $29,200. (Verify
current year amounts with IRS.)
Q9. What is the standard deduction for Head of Household in 2025?
A. $14,600
B. $21,900
C. $29,200
D. $32,000
LATEST UPDATE 2026 | QUESTIONS AND CORRECT
VERIFIED ANSWERS GRADED A+ | GUARANTEED PASS
Intuit Academy Tax Level 1 Content Areas:
• Filing Status & Requirements
• Gross Income & Exclusions
• Adjustments to Income
• Standard Deduction & Itemized Deductions
• Tax Credits
• Dependents & Exemptions
• Retirement Income
• Self-Employment Income
• Capital Gains & Losses
• Tax Forms (1040, Schedules 1, 2, 3, A, B, C, D, E)
• Estimated Tax & Withholding
• Tax Planning Basics
Section 1: Filing Status & Requirements (Q1–Q12)
Q1. Which filing status generally provides the most favorable tax
rates and the highest standard deduction?
A. Single
,B. Head of Household
C. Married Filing Jointly
D. Married Filing Separately
Answer: C
Rationale: Married Filing Jointly generally provides the most favorable tax
rates and the highest standard deduction. It combines both spouses'
income and deductions.
Q2. To qualify as Head of Household, a taxpayer must:
A. Be unmarried or considered unmarried on the last day of the year
B. Pay more than half the cost of keeping up a home for a qualifying person
C. Have a qualifying person living in the home for more than half the year
(with exceptions)
D. All of the above
Answer: D
Rationale: Head of Household requires: (1) unmarried or considered
unmarried on the last day of the year, (2) paid more than half the cost of
keeping up a home, and (3) a qualifying person lived in the home for more
than half the year (with exceptions for parents).
Q3. A taxpayer who is married but chooses to file separately may
benefit from:
A. Higher standard deduction
B. Separate liability for taxes
C. Lower tax rates
D. More credits
Answer: B
Rationale: Married Filing Separately may benefit taxpayers who want
separate liability for taxes or who have certain circumstances (e.g., one
spouse has large medical expenses). However, it usually results in higher
taxes and fewer credits.
,Q4. What is the filing requirement for a single taxpayer under 65 with
gross income of $14,000 in 2025?
A. Must file
B. Not required to file
C. May file for a refund
D. Both A and C
Answer: D
Rationale: For 2025, a single taxpayer under 65 must file if gross income
is at least $14,600 (standard deduction). If income is below this, they may
still file to claim a refund of withheld taxes.
Q5. Which of the following is NOT a qualifying person for Head of
Household?
A. A qualifying child
B. A qualifying relative who lived with the taxpayer all year
C. A parent who lived in a separate home
D. A cousin who lived with the taxpayer for 3 months
Answer: D
Rationale: A cousin who lived with the taxpayer for only 3 months does not
meet the more-than-half-year requirement. A parent may qualify even if
living separately.
Q6. A taxpayer is considered unmarried for Head of Household
purposes if:
A. They are legally married but lived apart from their spouse for the last 6
months of the year
B. They are divorced
C. They are widowed
D. They never married
, Answer: A
Rationale: A married taxpayer may be considered unmarried for HOH
purposes if they lived apart from their spouse for the last 6 months of the
year, paid more than half the cost of keeping up a home, and had a
qualifying person.
Q7. What is the standard deduction for a single taxpayer in 2025?
A. $12,000
B. $14,600
C. $29,200
D. $21,900
Answer: B
Rationale: The 2025 standard deduction for single filers is $14,600. (Verify
current year amounts with IRS.)
Q8. What is the standard deduction for Married Filing Jointly in 2025?
A. $14,600
B. $21,900
C. $29,200
D. $32,000
Answer: C
Rationale: The 2025 standard deduction for MFJ is $29,200. (Verify
current year amounts with IRS.)
Q9. What is the standard deduction for Head of Household in 2025?
A. $14,600
B. $21,900
C. $29,200
D. $32,000
