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INTUIT ACADEMY TAX LEVEL 1 EXAM 2026 QUESTIONS WITH
VERIFIED QUESTIONS DETAILED RATIONALES GRADED A+
Intuit Academy Tax Level 1 Exam
Questions 1–30
1. What are the five individual tax filing statuses recognized by the IRS?
A) Single, Married, Divorced, Widowed, Separated
B) Single, Married Filing Jointly, Married Filing Separately, Head of Household, Qualifying
Surviving Spouse
C) Single, Joint, Separate, Head of Family, Surviving Spouse
D) Individual, Joint, Head of Household, Trust, Estate
Correct Answer: B
Rationale: The five filing statuses are Single, Married Filing Jointly (MFJ), Married Filing
Separately (MFS), Head of Household (HOH), and Qualifying Widow(er)/Surviving Spouse. These
are the only statuses recognized by the IRS .
2. Which filing status generally results in the lowest effective tax rate?
A) Single
B) Head of Household
C) Married Filing Separately
D) Married Filing Jointly
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Correct Answer: D
Rationale: Married Filing Jointly offers the widest tax brackets and the highest standard
deduction, generally resulting in the lowest effective tax rate .
3. 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
C) Head of Household
D) Qualifying Surviving Spouse
Correct Answer: C
Rationale: Head of Household requires the taxpayer to be unmarried (or considered
unmarried), pay more than 50% of household costs, and have a qualifying person live with them
for more than half the year .
4. For how many years after a spouse's death can a taxpayer use Qualifying Surviving Spouse
status?
A) 1 year
B) 2 years
C) 3 years
D) 5 years
Correct Answer: B
Rationale: A taxpayer can use Qualifying Surviving Spouse status for two years following the
year of the spouse's death, provided they have a dependent child and have not remarried .
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5. To file as Head of Household, the taxpayer must pay more than what percentage of the cost
of maintaining the home?
A) 25%
B) 50%
C) 75%
D) 100%
Correct Answer: B
Rationale: The taxpayer must pay more than half (50%) of the cost of keeping up a home for a
qualifying person .
6. Which of the following is NOT a requirement for Head of Household filing status?
A) Taxpayer must be unmarried or considered unmarried
B) Taxpayer must pay more than half the cost of maintaining a home
C) Taxpayer must have a qualifying child who lived with them for more than half the year
D) Taxpayer must have a qualifying person living with them for more than half the year
Correct Answer: C
Rationale: The qualifying person for Head of Household does not have to be a child; it can be a
parent or another qualifying relative. The requirement is that a qualifying person lived with the
taxpayer for more than half the year .
7. A taxpayer's spouse died in 2023. They have a dependent child and have not remarried.
What filing status can they use for 2024?
A) Single
B) Married Filing Jointly
C) Qualifying Surviving Spouse
D) Head of Household
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Correct Answer: C
Rationale: A taxpayer can use Qualifying Surviving Spouse status for two years following the
year of the spouse's death if they have a dependent child and have not remarried .
8. Which filing status has the highest standard deduction?
A) Single
B) Married Filing Separately
C) Head of Household
D) Married Filing Jointly
Correct Answer: D
Rationale: Married Filing Jointly has the highest standard deduction. For 2023, the MFJ standard
deduction was $27,700, compared to $20,800 for HOH and $13,850 for Single/MFS .
9. Which filing status generally results in higher taxes?
A) Single
B) Married Filing Jointly
C) Married Filing Separately
D) Head of Household
Correct Answer: C
Rationale: Married Filing Separately usually results in higher taxes because the tax rates are
higher and access to many credits is limited .
10. Who must sign a joint return?
A) The primary taxpayer only
B) The spouse only
INTUIT ACADEMY TAX LEVEL 1 EXAM 2026 QUESTIONS WITH
VERIFIED QUESTIONS DETAILED RATIONALES GRADED A+
Intuit Academy Tax Level 1 Exam
Questions 1–30
1. What are the five individual tax filing statuses recognized by the IRS?
A) Single, Married, Divorced, Widowed, Separated
B) Single, Married Filing Jointly, Married Filing Separately, Head of Household, Qualifying
Surviving Spouse
C) Single, Joint, Separate, Head of Family, Surviving Spouse
D) Individual, Joint, Head of Household, Trust, Estate
Correct Answer: B
Rationale: The five filing statuses are Single, Married Filing Jointly (MFJ), Married Filing
Separately (MFS), Head of Household (HOH), and Qualifying Widow(er)/Surviving Spouse. These
are the only statuses recognized by the IRS .
2. Which filing status generally results in the lowest effective tax rate?
A) Single
B) Head of Household
C) Married Filing Separately
D) Married Filing Jointly
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Correct Answer: D
Rationale: Married Filing Jointly offers the widest tax brackets and the highest standard
deduction, generally resulting in the lowest effective tax rate .
3. 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
C) Head of Household
D) Qualifying Surviving Spouse
Correct Answer: C
Rationale: Head of Household requires the taxpayer to be unmarried (or considered
unmarried), pay more than 50% of household costs, and have a qualifying person live with them
for more than half the year .
4. For how many years after a spouse's death can a taxpayer use Qualifying Surviving Spouse
status?
A) 1 year
B) 2 years
C) 3 years
D) 5 years
Correct Answer: B
Rationale: A taxpayer can use Qualifying Surviving Spouse status for two years following the
year of the spouse's death, provided they have a dependent child and have not remarried .
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5. To file as Head of Household, the taxpayer must pay more than what percentage of the cost
of maintaining the home?
A) 25%
B) 50%
C) 75%
D) 100%
Correct Answer: B
Rationale: The taxpayer must pay more than half (50%) of the cost of keeping up a home for a
qualifying person .
6. Which of the following is NOT a requirement for Head of Household filing status?
A) Taxpayer must be unmarried or considered unmarried
B) Taxpayer must pay more than half the cost of maintaining a home
C) Taxpayer must have a qualifying child who lived with them for more than half the year
D) Taxpayer must have a qualifying person living with them for more than half the year
Correct Answer: C
Rationale: The qualifying person for Head of Household does not have to be a child; it can be a
parent or another qualifying relative. The requirement is that a qualifying person lived with the
taxpayer for more than half the year .
7. A taxpayer's spouse died in 2023. They have a dependent child and have not remarried.
What filing status can they use for 2024?
A) Single
B) Married Filing Jointly
C) Qualifying Surviving Spouse
D) Head of Household
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Correct Answer: C
Rationale: A taxpayer can use Qualifying Surviving Spouse status for two years following the
year of the spouse's death if they have a dependent child and have not remarried .
8. Which filing status has the highest standard deduction?
A) Single
B) Married Filing Separately
C) Head of Household
D) Married Filing Jointly
Correct Answer: D
Rationale: Married Filing Jointly has the highest standard deduction. For 2023, the MFJ standard
deduction was $27,700, compared to $20,800 for HOH and $13,850 for Single/MFS .
9. Which filing status generally results in higher taxes?
A) Single
B) Married Filing Jointly
C) Married Filing Separately
D) Head of Household
Correct Answer: C
Rationale: Married Filing Separately usually results in higher taxes because the tax rates are
higher and access to many credits is limited .
10. Who must sign a joint return?
A) The primary taxpayer only
B) The spouse only
