Intuit Academy Tax Level 1 Exam – Latest Verified Questions &
Answers with Explanations | Updated 2026 Study Guide
Accounting
Prepare for the Intuit Academy Tax Level 1 certification with latest, verified, exam-
style multiple-choice questions covering filing status, income, deductions, credits,
and retirement topics. Each question includes a bold italic correct answer and a
clear bold italic explanation for fast, high-yield review. Ideal for college and
university students, tax preparers, and anyone seeking an updated, concise study
guide for exam success
Filing Status & Residency
1. Which filing status is used when an individual is neither a U.S. resident
alien for tax purposes?
A. Single
B. Married Filing Jointly
C. Head of Household
D. Non-resident alien
*Answer: D. Non-resident alien *
*Explanation: A non-resident alien is neither a U.S. citizen nor a resident
alien for tax purposes. The other statuses require U.S. residency or
citizenship. *
,2. To file as Head of Household, the taxpayer must:
A. Be unmarried
B. Pay more than half the cost of keeping up a home
C. Have a qualifying dependent
D. All of the above
*Answer: D. All of the above *
*Explanation: Head of Household requires the taxpayer to be unmarried (or
considered unmarried), pay more than 50% of household costs, and have a
qualifying person living with them for more than half the year. *
3. Which of the following is NOT a filing status?
A. Single
B. Married Filing Separately
C. Head of Household
D. Domestic Partner
*Answer: D. Domestic Partner *
*Explanation: The five filing statuses are Single, Married Filing Jointly,
Married Filing Separately, Head of Household, and Qualifying Widow(er).
"Domestic Partner" is not an IRS filing status. *
4. A taxpayer is legally separated but not divorced. Which filing status is
NOT available to them?
A. Single
B. Married Filing Jointly
C. Married Filing Separately
D. Head of Household
*Answer: B. Married Filing Jointly *
*Explanation: Legally separated individuals cannot file as Married Filing
,Jointly. They may file as Single, Married Filing Separately, or Head of
Household if they meet qualifying criteria. *
5. Qualifying Widow(er) requires:
A. Child dependent
B. Remarriage within two years
C. No dependents
D. Filing as Single
*Answer: A. Child dependent *
*Explanation: A qualifying widow(er) must have a dependent child, must not
have remarried within two years of the spouse's death, and must have paid
more than half the cost of keeping up the home. *
6. What day of the year determines the tax Filing Status?
A. January 1
B. April 15
C. December 31
D. October 15
*Answer: C. December 31 *
*Explanation: A taxpayer's filing status is generally determined by their
marital status on December 31 of the tax year. *
7. To satisfy the Substantial Presence Test, how many minimum days (in the
current year) must you be physically present in the United States?
A. 31
B. 183
C. 90
D. 365
, *Answer: A. 31 *
*Explanation: The Substantial Presence Test requires a minimum of 31 days
of physical presence in the current year, plus a weighted calculation of days
over the prior three years. *
8. Which residency status is used when an individual is neither a U.S. citizen
nor a resident alien for tax purposes?
A. Resident Alien
B. Non-resident alien
C. Dual Status Alien
D. Permanent Resident
*Answer: B. Non-resident alien *
*Explanation: A non-resident alien is neither a U.S. citizen nor a resident
alien. This status applies to individuals who do not meet the green card test
or substantial presence test. *
9. Which filing status generally results in the lowest tax rate?
A. Married Filing Separately
B. Single
C. Qualifying Surviving Spouse
D. Married Filing Jointly
*Answer: D. Married Filing Jointly *
*Explanation: Married Filing Jointly typically has wider tax brackets and
higher standard deductions, which usually lowers the effective tax rate. *
10. A taxpayer is unmarried, paid more than half the cost of keeping up a
home, and lived with their qualifying child all year. What is their filing
status?
A. Single
B. Married Filing Separately
Answers with Explanations | Updated 2026 Study Guide
Accounting
Prepare for the Intuit Academy Tax Level 1 certification with latest, verified, exam-
style multiple-choice questions covering filing status, income, deductions, credits,
and retirement topics. Each question includes a bold italic correct answer and a
clear bold italic explanation for fast, high-yield review. Ideal for college and
university students, tax preparers, and anyone seeking an updated, concise study
guide for exam success
Filing Status & Residency
1. Which filing status is used when an individual is neither a U.S. resident
alien for tax purposes?
A. Single
B. Married Filing Jointly
C. Head of Household
D. Non-resident alien
*Answer: D. Non-resident alien *
*Explanation: A non-resident alien is neither a U.S. citizen nor a resident
alien for tax purposes. The other statuses require U.S. residency or
citizenship. *
,2. To file as Head of Household, the taxpayer must:
A. Be unmarried
B. Pay more than half the cost of keeping up a home
C. Have a qualifying dependent
D. All of the above
*Answer: D. All of the above *
*Explanation: Head of Household requires the taxpayer to be unmarried (or
considered unmarried), pay more than 50% of household costs, and have a
qualifying person living with them for more than half the year. *
3. Which of the following is NOT a filing status?
A. Single
B. Married Filing Separately
C. Head of Household
D. Domestic Partner
*Answer: D. Domestic Partner *
*Explanation: The five filing statuses are Single, Married Filing Jointly,
Married Filing Separately, Head of Household, and Qualifying Widow(er).
"Domestic Partner" is not an IRS filing status. *
4. A taxpayer is legally separated but not divorced. Which filing status is
NOT available to them?
A. Single
B. Married Filing Jointly
C. Married Filing Separately
D. Head of Household
*Answer: B. Married Filing Jointly *
*Explanation: Legally separated individuals cannot file as Married Filing
,Jointly. They may file as Single, Married Filing Separately, or Head of
Household if they meet qualifying criteria. *
5. Qualifying Widow(er) requires:
A. Child dependent
B. Remarriage within two years
C. No dependents
D. Filing as Single
*Answer: A. Child dependent *
*Explanation: A qualifying widow(er) must have a dependent child, must not
have remarried within two years of the spouse's death, and must have paid
more than half the cost of keeping up the home. *
6. What day of the year determines the tax Filing Status?
A. January 1
B. April 15
C. December 31
D. October 15
*Answer: C. December 31 *
*Explanation: A taxpayer's filing status is generally determined by their
marital status on December 31 of the tax year. *
7. To satisfy the Substantial Presence Test, how many minimum days (in the
current year) must you be physically present in the United States?
A. 31
B. 183
C. 90
D. 365
, *Answer: A. 31 *
*Explanation: The Substantial Presence Test requires a minimum of 31 days
of physical presence in the current year, plus a weighted calculation of days
over the prior three years. *
8. Which residency status is used when an individual is neither a U.S. citizen
nor a resident alien for tax purposes?
A. Resident Alien
B. Non-resident alien
C. Dual Status Alien
D. Permanent Resident
*Answer: B. Non-resident alien *
*Explanation: A non-resident alien is neither a U.S. citizen nor a resident
alien. This status applies to individuals who do not meet the green card test
or substantial presence test. *
9. Which filing status generally results in the lowest tax rate?
A. Married Filing Separately
B. Single
C. Qualifying Surviving Spouse
D. Married Filing Jointly
*Answer: D. Married Filing Jointly *
*Explanation: Married Filing Jointly typically has wider tax brackets and
higher standard deductions, which usually lowers the effective tax rate. *
10. A taxpayer is unmarried, paid more than half the cost of keeping up a
home, and lived with their qualifying child all year. What is their filing
status?
A. Single
B. Married Filing Separately
