INTUIT ACADEMY TAX LEVEL 1 EXAM WITH
ACTUAL CORRECT QUESTIONS AND
VERIFIED DETAILED ANSWERS| CURRENTLY
TESTING VERSION | ALREADY GRADED
A+|NEWEST |2026-2027
Greta and Johnny are married. Greta is 70 and had a gross income of $12,000 in wages
for the tax year. Johnny is 75, and his gross income was $4,000 for the year, and it was all
Social Security. Johnny is also legally blind. They plan to file separate tax returns (MFS).
Do they have a filing requirement?
Yes, both must file, because they have chosen to file separate returns (MFS).
For the purpose of determining filing status, which of the following taxpayers would be
treated as an unmarried individual for the entire tax year?
Opal, whose marriage was annulled, but not until January 1 of the following tax year.
Married Filing Jointly means that the spouses _____.
Combine their income and deductions on the same return.
Jillian and Olden were married on February 20, 2023 and lived together all year. On
January 2, 2024, Jillian moves out of the marital home and files for an annulment on the
basis of fraud. Her annulment is granted on February 28, 2024. Neither taxpayer has any
dependents. What is Jillian's filing status for 2023?
Single
Since her husband died four years ago, Juniper has lived with her best friend, Marnie,
who is also a widow. Juniper is a U.S. citizen and lived with Marnie all year. Juniper had
no income and received all of her support from Marnie. Juniper is Marnie's dependent
because she lived with Marnie all year as a member of her household. Marnie earned
$47,000 in wages during the year. What is Marnie's filing status?
Single
Wyatt, age 32, is divorced and has no children. He lived with his girlfriend, Florinda, age
31, all year, and was the sole source of her support. Wyatt should file as:
Single.
,Alexander is married but has lived apart from his wife, Angela, for two years. He is not
legally separated or divorced from his wife. Angela refuses to file jointly with him.
Alexander pays all the costs of keeping up his home for himself and his dependent 14-
year-old son, who lives with him. Does his marital status prevent him from using the
Head of Household filing status?
No, he may file as head of household
Lacie and Grant are married and live together all year. They have no dependents. They
have always kept their finances separate and choose to file as Married Filing Separately.
Grant will be itemizing his deductions this year. What must Lacie do on her MFS tax
return?
Lacie cannot use the standard deduction; she must itemize her deductions.
Anthony is 62. His wife, Marie, died on January 3. Anthony meets someone new and
remarries on December 31, to Donatella, age 61. Anthony plans to file a joint return with
his new wife, Donatella. What is the filing status for Marie (the deceased spouse)?
Married filing separately
Which of the following individuals would NOT be subject to self-employment tax?
A nonresident alien with U.S.-source income.
Patricia is a U.S. citizen who works overseas in South Korea. During the tax year, she
marries Jeong, a citizen of South Korea. Jeong is a nonresident and does not have a
Social Security number. Patricia and Jeong choose to file jointly and treat Jeong as a U.S.
resident alien for the year. Currently, both of them live and work in South Korea. How is
this election made?
They can make the choice to treat Jeong as a U.S. resident alien by attaching a
statement to their joint return.
Minjun is a citizen of China, working as foreign embassy employee in the U.S. He is
treated as a nonresident alien for tax purposes. Which of the following can he deduct
when he files his Form 1040NR?
Donations to a qualified charity in the United States.
Mai-Lin is a citizen of China and classifies as a nonresident alien for U.S. tax purposes.
Which of the following income would not have to be reported on Mai-Lin's Form 1040-
NR?
Income from foreign sources
What filing statuses are available to U.S. green card holders?
,Green Card holders are U.S. residents by default, and can use all the same filing
statuses available to U.S. citizens.
If a taxpayer receives their permanent resident card (green card) while they are living
abroad, then their official residency starting date for tax purposes is:
The taxpayer's first day of physical presence in the United States after receiving their
green card.
Nonresident aliens not effectively engaged in a U.S. trade or business are taxed on what
type of income?
U.S.-source gross income only.
What is a "dual status" alien?
A dual-status alien is an individual who is considered to have been both a resident and a
nonresident in the same tax year.
Rodolfo is 55 years old and a nonresident alien and a citizen of Brazil. He is Single with
no dependents. Rodolfo owns U.S. investments, including stock in multiple Fortune 500
companies, as well as a rental property in Hawaii. Rodolfo needs to request an ITIN so
he can file a U.S. nonresident tax return (Form 1040-NR). What documents are
acceptable as proof of identity and foreign status on the Form W-7, Application for IRS
Individual Taxpayer Identification Number?
Passport
If a taxpayer is not a U.S. citizen or a legal resident alien (i.e. a green card holder), a tax
preparer must determine how the taxpayer should be treated for tax purposes. In order
to meet the "substantial presence" test, the taxpayer must be physically present in the
United States for at least ______ days over a three-year period, assuming that the days
are counted according to the requirements of the test.
183
A foreign student on a temporary student visa is exempt from the "substantial presence"
test for how many years?
Five
Danika, an international student from Bolivia, received a $6,000 scholarship from
Sacramento State University. She is present in the U.S. on a student visa and classifies
as a nonresident alien for U.S. tax purposes. The university applied $4,700 of it for
tuition, fees, and books. The other $1,300 was used for living expenses at the on-
campus dorms. How much must Danika report on her Form 1040-NR as taxable
income?
, $1,300
Anna, a citizen of Greece, is temporarily in the U.S. as a graduate student in F-1
immigration status. She has resided continuously in the U.S. since arriving on August
15, 2018. Her immigration status has not changed. When did she become a resident
alien for federal income tax purposes?
2023
Each of the following individuals are automatically taxed as residents of the United
States EXCEPT:
A nonresident alien that marries a U.S. citizen during the year.
Which filing status is NOT available to nonresident aliens on Form 1040-NR in 2023?
Married Filing Jointly
An individual is considered to be a "U.S. resident" for tax purposes if he or she meets
which of the following tests?
The Green Card Test or the Substantial Presence Test.
Mahmood enters the United States for the first time on January 5, 2023 on an F-1 Visa.
He is an international student and has a valid F-1 employment authorization so he can
work at his University part time. He earns $14,000 during the year working as his
Chemistry professor's lab assistant. What tax return should he file, if any?
He must file Form 1040-NR
Hwan is a full-time international student studying at a U.S. college. She is a citizen of
South Korea and she is legally present in the United States on an F-1 Visa (Academic
Student). Hwan is exempt from the "Substantial Presence Test" for how many years?
Five years.
Nian Zhen is a citizen of China and a nonresident alien. Nian Zhen owns a commercial
rental property in the U.S., as well as several U.S. investments. He is therefore required
to file a Form 1040NR. Which of the following types of income would not be includible
on Nian Zhen's Form 1040NR?
Foreign source income that was earned in China
Which of the following is an "exempt individual" for purposes of the substantial
presence test?
An individual present in the U.S. as a foreign government-related individual under an "A"
or "G" visa.
ACTUAL CORRECT QUESTIONS AND
VERIFIED DETAILED ANSWERS| CURRENTLY
TESTING VERSION | ALREADY GRADED
A+|NEWEST |2026-2027
Greta and Johnny are married. Greta is 70 and had a gross income of $12,000 in wages
for the tax year. Johnny is 75, and his gross income was $4,000 for the year, and it was all
Social Security. Johnny is also legally blind. They plan to file separate tax returns (MFS).
Do they have a filing requirement?
Yes, both must file, because they have chosen to file separate returns (MFS).
For the purpose of determining filing status, which of the following taxpayers would be
treated as an unmarried individual for the entire tax year?
Opal, whose marriage was annulled, but not until January 1 of the following tax year.
Married Filing Jointly means that the spouses _____.
Combine their income and deductions on the same return.
Jillian and Olden were married on February 20, 2023 and lived together all year. On
January 2, 2024, Jillian moves out of the marital home and files for an annulment on the
basis of fraud. Her annulment is granted on February 28, 2024. Neither taxpayer has any
dependents. What is Jillian's filing status for 2023?
Single
Since her husband died four years ago, Juniper has lived with her best friend, Marnie,
who is also a widow. Juniper is a U.S. citizen and lived with Marnie all year. Juniper had
no income and received all of her support from Marnie. Juniper is Marnie's dependent
because she lived with Marnie all year as a member of her household. Marnie earned
$47,000 in wages during the year. What is Marnie's filing status?
Single
Wyatt, age 32, is divorced and has no children. He lived with his girlfriend, Florinda, age
31, all year, and was the sole source of her support. Wyatt should file as:
Single.
,Alexander is married but has lived apart from his wife, Angela, for two years. He is not
legally separated or divorced from his wife. Angela refuses to file jointly with him.
Alexander pays all the costs of keeping up his home for himself and his dependent 14-
year-old son, who lives with him. Does his marital status prevent him from using the
Head of Household filing status?
No, he may file as head of household
Lacie and Grant are married and live together all year. They have no dependents. They
have always kept their finances separate and choose to file as Married Filing Separately.
Grant will be itemizing his deductions this year. What must Lacie do on her MFS tax
return?
Lacie cannot use the standard deduction; she must itemize her deductions.
Anthony is 62. His wife, Marie, died on January 3. Anthony meets someone new and
remarries on December 31, to Donatella, age 61. Anthony plans to file a joint return with
his new wife, Donatella. What is the filing status for Marie (the deceased spouse)?
Married filing separately
Which of the following individuals would NOT be subject to self-employment tax?
A nonresident alien with U.S.-source income.
Patricia is a U.S. citizen who works overseas in South Korea. During the tax year, she
marries Jeong, a citizen of South Korea. Jeong is a nonresident and does not have a
Social Security number. Patricia and Jeong choose to file jointly and treat Jeong as a U.S.
resident alien for the year. Currently, both of them live and work in South Korea. How is
this election made?
They can make the choice to treat Jeong as a U.S. resident alien by attaching a
statement to their joint return.
Minjun is a citizen of China, working as foreign embassy employee in the U.S. He is
treated as a nonresident alien for tax purposes. Which of the following can he deduct
when he files his Form 1040NR?
Donations to a qualified charity in the United States.
Mai-Lin is a citizen of China and classifies as a nonresident alien for U.S. tax purposes.
Which of the following income would not have to be reported on Mai-Lin's Form 1040-
NR?
Income from foreign sources
What filing statuses are available to U.S. green card holders?
,Green Card holders are U.S. residents by default, and can use all the same filing
statuses available to U.S. citizens.
If a taxpayer receives their permanent resident card (green card) while they are living
abroad, then their official residency starting date for tax purposes is:
The taxpayer's first day of physical presence in the United States after receiving their
green card.
Nonresident aliens not effectively engaged in a U.S. trade or business are taxed on what
type of income?
U.S.-source gross income only.
What is a "dual status" alien?
A dual-status alien is an individual who is considered to have been both a resident and a
nonresident in the same tax year.
Rodolfo is 55 years old and a nonresident alien and a citizen of Brazil. He is Single with
no dependents. Rodolfo owns U.S. investments, including stock in multiple Fortune 500
companies, as well as a rental property in Hawaii. Rodolfo needs to request an ITIN so
he can file a U.S. nonresident tax return (Form 1040-NR). What documents are
acceptable as proof of identity and foreign status on the Form W-7, Application for IRS
Individual Taxpayer Identification Number?
Passport
If a taxpayer is not a U.S. citizen or a legal resident alien (i.e. a green card holder), a tax
preparer must determine how the taxpayer should be treated for tax purposes. In order
to meet the "substantial presence" test, the taxpayer must be physically present in the
United States for at least ______ days over a three-year period, assuming that the days
are counted according to the requirements of the test.
183
A foreign student on a temporary student visa is exempt from the "substantial presence"
test for how many years?
Five
Danika, an international student from Bolivia, received a $6,000 scholarship from
Sacramento State University. She is present in the U.S. on a student visa and classifies
as a nonresident alien for U.S. tax purposes. The university applied $4,700 of it for
tuition, fees, and books. The other $1,300 was used for living expenses at the on-
campus dorms. How much must Danika report on her Form 1040-NR as taxable
income?
, $1,300
Anna, a citizen of Greece, is temporarily in the U.S. as a graduate student in F-1
immigration status. She has resided continuously in the U.S. since arriving on August
15, 2018. Her immigration status has not changed. When did she become a resident
alien for federal income tax purposes?
2023
Each of the following individuals are automatically taxed as residents of the United
States EXCEPT:
A nonresident alien that marries a U.S. citizen during the year.
Which filing status is NOT available to nonresident aliens on Form 1040-NR in 2023?
Married Filing Jointly
An individual is considered to be a "U.S. resident" for tax purposes if he or she meets
which of the following tests?
The Green Card Test or the Substantial Presence Test.
Mahmood enters the United States for the first time on January 5, 2023 on an F-1 Visa.
He is an international student and has a valid F-1 employment authorization so he can
work at his University part time. He earns $14,000 during the year working as his
Chemistry professor's lab assistant. What tax return should he file, if any?
He must file Form 1040-NR
Hwan is a full-time international student studying at a U.S. college. She is a citizen of
South Korea and she is legally present in the United States on an F-1 Visa (Academic
Student). Hwan is exempt from the "Substantial Presence Test" for how many years?
Five years.
Nian Zhen is a citizen of China and a nonresident alien. Nian Zhen owns a commercial
rental property in the U.S., as well as several U.S. investments. He is therefore required
to file a Form 1040NR. Which of the following types of income would not be includible
on Nian Zhen's Form 1040NR?
Foreign source income that was earned in China
Which of the following is an "exempt individual" for purposes of the substantial
presence test?
An individual present in the U.S. as a foreign government-related individual under an "A"
or "G" visa.
