HRB STUDY GUIDE 2025/2026 QUESTIONS WITH ANSWERS
TAGGED A+
✔✔Which of these individuals would be subject to the "kiddie tax"? - ✔✔Dana, age 12,
earned $800 in dividends, with no other income.
Gia, age 15, worked as a lifeguard all summer and earned $2,800 with no other income.
Kyle, age 14, earned $1,000 in interest and had a $1,800 royalty from a family oil well.
He had no other income.
Paul, age 19, is taking a year off before starting college. He received $4,200 in
dividends with no other income.
✔✔What is the due date to file a 2022 Form 1040, U.S. Individual Income Tax Return,
or request an extension? - ✔✔January 31, 2023
April 18, 2023
June 15, 2023
October 16, 2023
✔✔What are the three factors needed to determine the filing requirement for a
nondependent? - ✔✔Dependent taxpayer test, joint return test, and citizen test.
Filing status, age, and income.
Marital status, filing status, and income.
Unearned income, earned income, and gross income.
✔✔Dante and Paris were married in 2017. They have not divorced. Dante does not
know the whereabouts of Paris and has not spoken with her in three years. He does not
have any dependents.What is Dante's correct and most favorable 2022 filing status? -
✔✔Single.
Married filing jointly.
Married filing separately.
Head of household.
✔✔In 2022, Rich (28) lived with his daughter, Ava (4), his brother, Joe (18), and his
fiancée, Linda (30) for the entire year. Rich's adjusted gross income is $36,555, Joe's
gross income is $4,100, Linda's gross income is $5,900, and Ava has no income. None
of the individuals in the household were disabled or students during the year. Neither
Joe, nor Linda, nor Ava provided over half of their own support. Rich qualifies for and
files as head of household in 2022. How many qualifying dependents can Rich claim on
his return? - ✔✔One.
Two.
Three.
Four.
✔✔What are the first three tests (or requirements) a taxpayer must meet to claim a
qualifying child or qualifying relative as a dependent? - ✔✔Dependent taxpayer, joint
return test, and citizen or resident test.
, Dependent taxpayer, joint return test, gross income test.
Not a qualifying child test, gross income test, and support test.
Relationship test, age test, and residency test.
✔✔Which of the following potential dependents fails the support test to be claimed as a
qualifying child? - ✔✔Blake (18) is unmarried and worked full-time. She saved all of her
income. She lived with her parents all year and they provided all of her support.
Devan (18) is unmarried and worked full-time. He had significant income and paid more
than half of his own support. He lived with his mother all year.
Nova (16) lived with her brother Sam (26) all year. She had no income. Sam provided
all of her support.
Xavier (23) is unmarried and attended school nine months of the year. He lived on
campus for those nine months and with his parents during school breaks. He worked
part-time and earned $7,400. He did not provide more than half of his own support.
✔✔Which taxpayer has a potential qualifying child that meets the residency test? -
✔✔Cedro (52) is single. His grandson, Zack (15), came to live with him in September of
2022. Zack did not provide more than half of his own support.
Donald (26) is single. His brother, John (17), lived with him for five months of 2022.
John is unmarried and did not provide more than half of his own support.
Melody (28) is single. Her cousin, Autumn (22), moved in with her in August of 2022.
Autumn did not provide more than half of her own support.
Tanisha and Michelle are married and have a daughter, Kya (13). They all lived together
the entire year. Kya did not provide more than half of her own support.
✔✔All of the following statements regarding a taxpayer's identification number are true,
EXCEPT? - ✔✔A dependent on a tax return, can have a social security number,
individual taxpayer identification number, or an adoption taxpayer identification number.
A social security number, individual taxpayer identification number, or an adoption
taxpayer identification number is not required for a taxpayer to claim a qualifying
relative.
A social security number, individual taxpayer identification number, or an adoption
taxpayer identification number must be received before the due date of the return,
including extensions, or the taxpayer may not claim the dependent on that year's tax
return.
A taxpayer may not amend a return to add a dependent whose identification number
was received after the due date of the return.
✔✔Miguel (45) lived with his qualifying child, Roberto (22), all of 2022. In November
2022, Roberto married Valentina (21), and they both lived with Miguel for the remainder
of the year. Roberto, a full-time student, did not work in 2022, and Valentina earned
$3,400, all from wages, and had no other income. Roberto and Valentina did not
provide more than half of their own support. Which of the following statements is
correct? - ✔✔Miguel may claim both Roberto and Valentina as his dependents.
Miguel may claim Valentina only if Roberto and Valentina do not file a joint return.
TAGGED A+
✔✔Which of these individuals would be subject to the "kiddie tax"? - ✔✔Dana, age 12,
earned $800 in dividends, with no other income.
Gia, age 15, worked as a lifeguard all summer and earned $2,800 with no other income.
Kyle, age 14, earned $1,000 in interest and had a $1,800 royalty from a family oil well.
He had no other income.
Paul, age 19, is taking a year off before starting college. He received $4,200 in
dividends with no other income.
✔✔What is the due date to file a 2022 Form 1040, U.S. Individual Income Tax Return,
or request an extension? - ✔✔January 31, 2023
April 18, 2023
June 15, 2023
October 16, 2023
✔✔What are the three factors needed to determine the filing requirement for a
nondependent? - ✔✔Dependent taxpayer test, joint return test, and citizen test.
Filing status, age, and income.
Marital status, filing status, and income.
Unearned income, earned income, and gross income.
✔✔Dante and Paris were married in 2017. They have not divorced. Dante does not
know the whereabouts of Paris and has not spoken with her in three years. He does not
have any dependents.What is Dante's correct and most favorable 2022 filing status? -
✔✔Single.
Married filing jointly.
Married filing separately.
Head of household.
✔✔In 2022, Rich (28) lived with his daughter, Ava (4), his brother, Joe (18), and his
fiancée, Linda (30) for the entire year. Rich's adjusted gross income is $36,555, Joe's
gross income is $4,100, Linda's gross income is $5,900, and Ava has no income. None
of the individuals in the household were disabled or students during the year. Neither
Joe, nor Linda, nor Ava provided over half of their own support. Rich qualifies for and
files as head of household in 2022. How many qualifying dependents can Rich claim on
his return? - ✔✔One.
Two.
Three.
Four.
✔✔What are the first three tests (or requirements) a taxpayer must meet to claim a
qualifying child or qualifying relative as a dependent? - ✔✔Dependent taxpayer, joint
return test, and citizen or resident test.
, Dependent taxpayer, joint return test, gross income test.
Not a qualifying child test, gross income test, and support test.
Relationship test, age test, and residency test.
✔✔Which of the following potential dependents fails the support test to be claimed as a
qualifying child? - ✔✔Blake (18) is unmarried and worked full-time. She saved all of her
income. She lived with her parents all year and they provided all of her support.
Devan (18) is unmarried and worked full-time. He had significant income and paid more
than half of his own support. He lived with his mother all year.
Nova (16) lived with her brother Sam (26) all year. She had no income. Sam provided
all of her support.
Xavier (23) is unmarried and attended school nine months of the year. He lived on
campus for those nine months and with his parents during school breaks. He worked
part-time and earned $7,400. He did not provide more than half of his own support.
✔✔Which taxpayer has a potential qualifying child that meets the residency test? -
✔✔Cedro (52) is single. His grandson, Zack (15), came to live with him in September of
2022. Zack did not provide more than half of his own support.
Donald (26) is single. His brother, John (17), lived with him for five months of 2022.
John is unmarried and did not provide more than half of his own support.
Melody (28) is single. Her cousin, Autumn (22), moved in with her in August of 2022.
Autumn did not provide more than half of her own support.
Tanisha and Michelle are married and have a daughter, Kya (13). They all lived together
the entire year. Kya did not provide more than half of her own support.
✔✔All of the following statements regarding a taxpayer's identification number are true,
EXCEPT? - ✔✔A dependent on a tax return, can have a social security number,
individual taxpayer identification number, or an adoption taxpayer identification number.
A social security number, individual taxpayer identification number, or an adoption
taxpayer identification number is not required for a taxpayer to claim a qualifying
relative.
A social security number, individual taxpayer identification number, or an adoption
taxpayer identification number must be received before the due date of the return,
including extensions, or the taxpayer may not claim the dependent on that year's tax
return.
A taxpayer may not amend a return to add a dependent whose identification number
was received after the due date of the return.
✔✔Miguel (45) lived with his qualifying child, Roberto (22), all of 2022. In November
2022, Roberto married Valentina (21), and they both lived with Miguel for the remainder
of the year. Roberto, a full-time student, did not work in 2022, and Valentina earned
$3,400, all from wages, and had no other income. Roberto and Valentina did not
provide more than half of their own support. Which of the following statements is
correct? - ✔✔Miguel may claim both Roberto and Valentina as his dependents.
Miguel may claim Valentina only if Roberto and Valentina do not file a joint return.
