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H&R Block Tax Knowledge Assessment (TKA):
Core Assessment Practice Question Bank (2026–
2027) Comprehensive Practice Bank —
Fundamental Tax Concepts, Filing Requirements,
and Individual Returns
SECTION 1: FILING STATUS & DEPENDENTS
Question 1. A taxpayer's spouse passed away on May 14 of the
current tax year. The taxpayer has not remarried and maintains
a home for their dependent child. What is the correct filing
status for the current tax year?
A) Single
B) Head of Household
C) Married Filing Jointly
D) Qualifying Surviving Spouse
Correct Answer: C) Married Filing Jointly
Rationale: If a spouse dies during the tax year, the surviving
spouse can file a joint return for that year, provided they
otherwise qualify and have not remarried before the end of the
year. Qualifying Surviving Spouse status cannot be claimed until
the tax year following the year of the spouse's death.
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Question 2. To claim a child as a Qualifying Child dependent,
what is the maximum age limit for a child who is not a full-time
student and is not permanently and totally disabled?
A) Under age 19 at the end of the year
B) Under age 24 at the end of the year
C) Under age 17 at the end of the year
D) Under age 21 at the end of the year
Correct Answer: A) Under age 19 at the end of the year
Rationale: A qualifying child must be under age 19 at the end of
the year, or under age 24 if they are a full-time student for at
least five months of the year. Age 17 is the threshold for
claiming the Child Tax Credit, not for claiming the individual as a
dependent.
Question 3. Under the rules for a Qualifying Relative, what is
the maximum gross income an individual can earn to be
claimed as a dependent?
A) Less than the statutory personal exemption threshold
amount
B) Zero gross income
C) Less than the standard deduction for a single individual
D) Less than $10,000
Correct Answer: A) Less than the statutory personal
exemption threshold amount
Rationale: A qualifying relative's gross income for the year must
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be less than the indexed statutory threshold amount designated
by the IRS. The standard deduction amount is much higher than
the strict qualifying relative gross income limit.
Question 4. If two unmarried parents share a child and both
attempt to claim the child on separate returns without a Form
8332 waiver, which tie-breaker rule applies first?
A) The parent with the higher Adjusted Gross Income
B) The parent who filed their tax return first
C) The parent with whom the child lived for the longer period
during the year
D) The parent who is the biological mother
Correct Answer: C) The parent with whom the child lived for
the longer period during the year
Rationale: If both parents claim the same child, the IRS awards
the dependency to the parent where the child resided for the
longer period during the year.
Question 5. Which filing status generally provides the lowest
tax rate for an unmarried taxpayer who supports a qualifying
dependent?
A) Single
B) Head of Household
C) Married Filing Separately
D) Qualifying Surviving Spouse
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Correct Answer: B) Head of Household
Rationale: Head of Household filing status generally provides
more favorable tax rates and a higher standard deduction than
Single status.
Question 6. What is the standard deduction amount for a
taxpayer filing as Head of Household for the 2026 tax year?
A) $16,100
B) $24,150
C) $32,200
D) $23,625
**Correct Answer: B) $24,150**
**Rationale:** For tax year 2026, the standard deduction for
heads of household is $24,150.
Question 7. What is the standard deduction amount for a single
filer for the 2026 tax year?
A) $16,100
B) $24,150
C) $32,200
D) $15,750
**Correct Answer: A) $16,100**
**Rationale:** For tax year 2026, the standard deduction for
single filers and married individuals filing separately is $16,100.
Question 8. What is the standard deduction amount for
married couples filing jointly for the 2026 tax year?
H&R Block Tax Knowledge Assessment (TKA):
Core Assessment Practice Question Bank (2026–
2027) Comprehensive Practice Bank —
Fundamental Tax Concepts, Filing Requirements,
and Individual Returns
SECTION 1: FILING STATUS & DEPENDENTS
Question 1. A taxpayer's spouse passed away on May 14 of the
current tax year. The taxpayer has not remarried and maintains
a home for their dependent child. What is the correct filing
status for the current tax year?
A) Single
B) Head of Household
C) Married Filing Jointly
D) Qualifying Surviving Spouse
Correct Answer: C) Married Filing Jointly
Rationale: If a spouse dies during the tax year, the surviving
spouse can file a joint return for that year, provided they
otherwise qualify and have not remarried before the end of the
year. Qualifying Surviving Spouse status cannot be claimed until
the tax year following the year of the spouse's death.
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Question 2. To claim a child as a Qualifying Child dependent,
what is the maximum age limit for a child who is not a full-time
student and is not permanently and totally disabled?
A) Under age 19 at the end of the year
B) Under age 24 at the end of the year
C) Under age 17 at the end of the year
D) Under age 21 at the end of the year
Correct Answer: A) Under age 19 at the end of the year
Rationale: A qualifying child must be under age 19 at the end of
the year, or under age 24 if they are a full-time student for at
least five months of the year. Age 17 is the threshold for
claiming the Child Tax Credit, not for claiming the individual as a
dependent.
Question 3. Under the rules for a Qualifying Relative, what is
the maximum gross income an individual can earn to be
claimed as a dependent?
A) Less than the statutory personal exemption threshold
amount
B) Zero gross income
C) Less than the standard deduction for a single individual
D) Less than $10,000
Correct Answer: A) Less than the statutory personal
exemption threshold amount
Rationale: A qualifying relative's gross income for the year must
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be less than the indexed statutory threshold amount designated
by the IRS. The standard deduction amount is much higher than
the strict qualifying relative gross income limit.
Question 4. If two unmarried parents share a child and both
attempt to claim the child on separate returns without a Form
8332 waiver, which tie-breaker rule applies first?
A) The parent with the higher Adjusted Gross Income
B) The parent who filed their tax return first
C) The parent with whom the child lived for the longer period
during the year
D) The parent who is the biological mother
Correct Answer: C) The parent with whom the child lived for
the longer period during the year
Rationale: If both parents claim the same child, the IRS awards
the dependency to the parent where the child resided for the
longer period during the year.
Question 5. Which filing status generally provides the lowest
tax rate for an unmarried taxpayer who supports a qualifying
dependent?
A) Single
B) Head of Household
C) Married Filing Separately
D) Qualifying Surviving Spouse
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Correct Answer: B) Head of Household
Rationale: Head of Household filing status generally provides
more favorable tax rates and a higher standard deduction than
Single status.
Question 6. What is the standard deduction amount for a
taxpayer filing as Head of Household for the 2026 tax year?
A) $16,100
B) $24,150
C) $32,200
D) $23,625
**Correct Answer: B) $24,150**
**Rationale:** For tax year 2026, the standard deduction for
heads of household is $24,150.
Question 7. What is the standard deduction amount for a single
filer for the 2026 tax year?
A) $16,100
B) $24,150
C) $32,200
D) $15,750
**Correct Answer: A) $16,100**
**Rationale:** For tax year 2026, the standard deduction for
single filers and married individuals filing separately is $16,100.
Question 8. What is the standard deduction amount for
married couples filing jointly for the 2026 tax year?
