H and R Block Mid Term Questions and Answers
Correctly Answered Graded 100% Pass
For the age test for a qualifying child an individual must be what age? - CORRECT ANSWER
✔✔ -A. Under age 19 at the end of the tax year and younger than the taxpayer ( or taxpayer's
spouse, if filing jointly)
B. A full time student under age 24 at the end of the year and younger the taxpayer ( or
taxpayer's spouse, if filing jointly)
C. Permanently and totally disabled at any time during the year, regardless of age.
For the gross income test for a qualifying relative, what amount is acceptable? - CORRECT
ANSWER ✔✔ -An individual must have a gross income of less than the exemption ac
For the joint return test for a dependent, is the taxpayer allowed to claim a married person as a
dependent? - CORRECT ANSWER ✔✔ -NO, except when the married dependent files a joint
return for the purposes of claiming a refund.
For the joint return test for a qualifying child can they file a joint return for that tax year? -
CORRECT ANSWER ✔✔ -NO, not unless solely to claim a refund
For the not a qualifying child test for a qualifying relative what are the rules? - CORRECT
ANSWER ✔✔ -The individual must not be a qualifying child of the taxpayer or of any other
taxpayer
, For the relationship test for a qualifying child an individual must be related to the taxpayer in
which way? - CORRECT ANSWER ✔✔ -A. Son or daughter
B. brother or sister
C. adopted child (even if the adoption is not final as long as it has been lawfully placed for
adoption with the taxpayer
D. Eligible foster child (lawfully placed)
F. A descendant of any of the above
For the relationship test for a qualifying relative, how must an individual must be related to the
taxpayer? - CORRECT ANSWER ✔✔ -1. all relationships included for qualifying child
2. father, mother, or ancestor of either
3. a brother or sister of your father or mother
4. in-laws, including brother,sister, son, daughter, father, or mother
5. ANY individual who lived with the taxpayer the entire year.
For the residency test for a qualifying child an individual must have resided how long with the
taxpayer? - CORRECT ANSWER ✔✔ -The residency test is satisfied if the individual lived with
the taxpayer for more than 6 months of the year.
For the support test for a qualifying child an individual must provide what percentage of support
for themselves? - CORRECT ANSWER ✔✔ -An individual cannot have provided more than 1/2
of their own support during the tax year.
Correctly Answered Graded 100% Pass
For the age test for a qualifying child an individual must be what age? - CORRECT ANSWER
✔✔ -A. Under age 19 at the end of the tax year and younger than the taxpayer ( or taxpayer's
spouse, if filing jointly)
B. A full time student under age 24 at the end of the year and younger the taxpayer ( or
taxpayer's spouse, if filing jointly)
C. Permanently and totally disabled at any time during the year, regardless of age.
For the gross income test for a qualifying relative, what amount is acceptable? - CORRECT
ANSWER ✔✔ -An individual must have a gross income of less than the exemption ac
For the joint return test for a dependent, is the taxpayer allowed to claim a married person as a
dependent? - CORRECT ANSWER ✔✔ -NO, except when the married dependent files a joint
return for the purposes of claiming a refund.
For the joint return test for a qualifying child can they file a joint return for that tax year? -
CORRECT ANSWER ✔✔ -NO, not unless solely to claim a refund
For the not a qualifying child test for a qualifying relative what are the rules? - CORRECT
ANSWER ✔✔ -The individual must not be a qualifying child of the taxpayer or of any other
taxpayer
, For the relationship test for a qualifying child an individual must be related to the taxpayer in
which way? - CORRECT ANSWER ✔✔ -A. Son or daughter
B. brother or sister
C. adopted child (even if the adoption is not final as long as it has been lawfully placed for
adoption with the taxpayer
D. Eligible foster child (lawfully placed)
F. A descendant of any of the above
For the relationship test for a qualifying relative, how must an individual must be related to the
taxpayer? - CORRECT ANSWER ✔✔ -1. all relationships included for qualifying child
2. father, mother, or ancestor of either
3. a brother or sister of your father or mother
4. in-laws, including brother,sister, son, daughter, father, or mother
5. ANY individual who lived with the taxpayer the entire year.
For the residency test for a qualifying child an individual must have resided how long with the
taxpayer? - CORRECT ANSWER ✔✔ -The residency test is satisfied if the individual lived with
the taxpayer for more than 6 months of the year.
For the support test for a qualifying child an individual must provide what percentage of support
for themselves? - CORRECT ANSWER ✔✔ -An individual cannot have provided more than 1/2
of their own support during the tax year.
