H&R Block Comprehensive Questions
And Answers Latest upload 2024/2025 with 100% verified
Solutions
How do you determine if a dependent taxpayer is required to file? - ANSWER-1. Is their unearned
income greater than $1000? If so, they must file.
2. Does their earned income exceed a specific threshold amount based on their marital status, age, or
blind? If so, then they must file.
3. Is their spouse filing MFS and itemizing deductions?
AND
Does the dependent taxpayer have at least $5 of gross income? If so, then they must file.
4. Does their gross income exceed a specific threshold amount based on their marital status, age, or
blind? If so, then they must file.
When a married taxpayer wishes to file a MFS return and their spouse itemizes deductions on their
return, what should the taxpayer do? - ANSWER-The taxpayer should itemize deductions on their return
as well because their standard deduction is reduced to $0.
Is blindness a determining factor for gross income filing requirements for nondependents? - ANSWER-
NO
Is blindness a determining factor for gross income filing requirements for dependents? - ANSWER-Yes
When can a parent elect to include their child's income on their tax return? - ANSWER-IF:
1. the child in under the age of 19 or under the age of 24 and a full time student at the end of the tax
year.
2. the child had income from only from interest and dividends
3. The child's gross income was less than $10,000
4. The child is required to file a return, unless the parent makes this election
, 5. The child does not file a joint return for the year
6. No federal income tax was withheld from the child's current year income, no current year estimated
tax payments were made by or for the child, or no previous year over payments were applied against
the child's current year tax liability.
What is the penalty for failure to file? - ANSWER-Generally 5% for each month that the return is late but
not more than 25%
When does a taxpayer use the Single filing status? - ANSWER-When the taxpayer is:
1. unmarried
2. does not qualify to use head of household or qualifying widow.
When does a taxpayer us the married filing jointly status? - ANSWER-When the taxpayer is:
1. legally married
2. not legally separated under a decree of divorce or separate maintenance
as of the last day of the tax year.
What is the injured spouse allocation? - ANSWER-When taxpayers filed jointly and only one spouse owes
a past due amount, the other spouse may be considered an injured spouse.
Why is Form 8379 used? - ANSWER-Form 8379, Injured Spouse Relief, is used when the injured spouse
wants their share of the refund shown on the return
How is Form 8379 used? - ANSWER-When both of the following apply:
1. the injured spouse is not legally obligated to pay the past-due amount
2. the injured spouse made or reported tax payments (income tax withholding or estimated tax
payments) or claimed a refundable tax credit
What is innocent spouse relief? - ANSWER-This can be requested after a joint return has been filed and
it is discovered that one spouse has understated the income (or overstated a deduction or credit)
And Answers Latest upload 2024/2025 with 100% verified
Solutions
How do you determine if a dependent taxpayer is required to file? - ANSWER-1. Is their unearned
income greater than $1000? If so, they must file.
2. Does their earned income exceed a specific threshold amount based on their marital status, age, or
blind? If so, then they must file.
3. Is their spouse filing MFS and itemizing deductions?
AND
Does the dependent taxpayer have at least $5 of gross income? If so, then they must file.
4. Does their gross income exceed a specific threshold amount based on their marital status, age, or
blind? If so, then they must file.
When a married taxpayer wishes to file a MFS return and their spouse itemizes deductions on their
return, what should the taxpayer do? - ANSWER-The taxpayer should itemize deductions on their return
as well because their standard deduction is reduced to $0.
Is blindness a determining factor for gross income filing requirements for nondependents? - ANSWER-
NO
Is blindness a determining factor for gross income filing requirements for dependents? - ANSWER-Yes
When can a parent elect to include their child's income on their tax return? - ANSWER-IF:
1. the child in under the age of 19 or under the age of 24 and a full time student at the end of the tax
year.
2. the child had income from only from interest and dividends
3. The child's gross income was less than $10,000
4. The child is required to file a return, unless the parent makes this election
, 5. The child does not file a joint return for the year
6. No federal income tax was withheld from the child's current year income, no current year estimated
tax payments were made by or for the child, or no previous year over payments were applied against
the child's current year tax liability.
What is the penalty for failure to file? - ANSWER-Generally 5% for each month that the return is late but
not more than 25%
When does a taxpayer use the Single filing status? - ANSWER-When the taxpayer is:
1. unmarried
2. does not qualify to use head of household or qualifying widow.
When does a taxpayer us the married filing jointly status? - ANSWER-When the taxpayer is:
1. legally married
2. not legally separated under a decree of divorce or separate maintenance
as of the last day of the tax year.
What is the injured spouse allocation? - ANSWER-When taxpayers filed jointly and only one spouse owes
a past due amount, the other spouse may be considered an injured spouse.
Why is Form 8379 used? - ANSWER-Form 8379, Injured Spouse Relief, is used when the injured spouse
wants their share of the refund shown on the return
How is Form 8379 used? - ANSWER-When both of the following apply:
1. the injured spouse is not legally obligated to pay the past-due amount
2. the injured spouse made or reported tax payments (income tax withholding or estimated tax
payments) or claimed a refundable tax credit
What is innocent spouse relief? - ANSWER-This can be requested after a joint return has been filed and
it is discovered that one spouse has understated the income (or overstated a deduction or credit)
