H&R BLOCK SPECIALIST TEST 2025
ACTUAL EXAM QUESTIONS AND
VERIFIED ANSWERS
wSam wpays whis w19 wyr. wold wson, wJoshua, w$550/month wto wmaintain wthe wlawn
w& wgarden wat wthe wfamily wresidence. wSam wis wsubject wto wwhat whousehold
wemployment wtax wrules wfor wJoshua? w- wcorrect wanswers w-A. wSince wJoshua wis
wnot wperforming wany wchild wcase wservices, wthe whousehold wtax wrules wdo wnot
wapply.
B. wSince wJoshua wis wthe wtaxpayer's wchild wunder wage w21, wthe whousehold
wemployment wtax wrules wdo wnot wapply.
C. wSince wno wevidence wis wgiven wthat wJoshua wis wa wstudent, whe wis
wconsidered wto wbe wSam's whousehold wemployee.
D. wSince wJoshua's wwages ware wover w$2,100 wfor wthe wyr., wSam wis wsubject wto
wthe whousehold wemployment wtax wrules wfor wJoshua.
Answer: wB
, A wtaxpayer wshould winclude wwhich wof wthe wfollowing wwhen wfiguring wtheir
wfederal wgross wincome? w- wcorrect wanswers w-A. wPrior-year wfederal wincome
wtax wrefund.
B. wOrdinary wdividends.
C. wPersonal winjury wcompensation.
D. wQualified wdisaster wrelief wpayments.
Answer: wB
A wtaxpayer wis wrequired wto wfile wSchedule w1 w(Form w1040) wwhen wclaiming
wwhich wof wthe wfollowing? w- wcorrect wanswers w-A. wRetirement wsavings
wcontributions wcredit.
B. wHealth wsavings waccount wdeduction
C. wEducation wcredit
D. wExcess wadvance wpremium wtax wcredit wrepayment
Answer: wB
In w2018, wthe wexcise wtax wfor wexcess wcontributions wto wa whealth wsavings
waccount wis w_____________. w- wcorrect wanswers w-A. w0%
B. w6%
C. w10%
D. w20%
Answer: wB
In w2018, wthe wadditional wexcise wtax wfor wnon-qualified wdistributions wfrom wa
whealth wsavings waccount wis w____________. w- wcorrect wanswers w-A. w0%
B. w6%
C. w10%
D. w20%
Answer: wD
Cynthia wworks wfull-time was wa wteacher's waide wat wan welementary wschool. wIn
w2018, wshe wpaid w$250 wto wparticipate win wa wprofessional wdevelopment wcourse,
whoping wto wupgrade wher wjob wskills. wSince wshe wwas wno wreimbursed wfor wthis
wexpense, wshe wwould wlike wto wclaim wthe weducator wexpense wdeduction. wAs
wCynthia's wTax wPro, wwhat wadvice wwould wyou woffer wher? w- wcorrect wanswers
w-A. wShe wmay wnot wclaim wthe wdeduction wb/c wshe wis wnot wconsidered wan
weligible weducator.
B. wSince wshe wspent wthe w$250 won wprofessional wdevelopment wrather wthan
wclassroom wsupplies, wshe wis wnot weligible wfor wthis wdeduction.
C. wShe wmay wclaim wthe wdeduction wsince wshe wis wan weligible weducator wand
wthe wprofessional wdevelopment wcourse wis wa wqualified wexpense.
D. wSince wemployee wbusiness wexpenses ware wno wlonger wdeductible won wSCH
wA, wshe wmay wnot wclaim wa wdeduction wfor wthe wcost wof wthe wprofessional
wdevelopment wcourse.
Answer: wC
Major wWinters, wa wmember wof wthe wArmy wReserve, wtraveled wto wa wlocation
w250 wmiles wfrom whis whome wto wperform whis wwork win wthe wreserve win wJune
w2018. wHis wunreimbursed wexpenses wconsisted wof w$195 wfor wlodging wand
w$268 wfor wmileage. wIn waddition, whe wincurred wmileage wexpenses wof w$235
ACTUAL EXAM QUESTIONS AND
VERIFIED ANSWERS
wSam wpays whis w19 wyr. wold wson, wJoshua, w$550/month wto wmaintain wthe wlawn
w& wgarden wat wthe wfamily wresidence. wSam wis wsubject wto wwhat whousehold
wemployment wtax wrules wfor wJoshua? w- wcorrect wanswers w-A. wSince wJoshua wis
wnot wperforming wany wchild wcase wservices, wthe whousehold wtax wrules wdo wnot
wapply.
B. wSince wJoshua wis wthe wtaxpayer's wchild wunder wage w21, wthe whousehold
wemployment wtax wrules wdo wnot wapply.
C. wSince wno wevidence wis wgiven wthat wJoshua wis wa wstudent, whe wis
wconsidered wto wbe wSam's whousehold wemployee.
D. wSince wJoshua's wwages ware wover w$2,100 wfor wthe wyr., wSam wis wsubject wto
wthe whousehold wemployment wtax wrules wfor wJoshua.
Answer: wB
, A wtaxpayer wshould winclude wwhich wof wthe wfollowing wwhen wfiguring wtheir
wfederal wgross wincome? w- wcorrect wanswers w-A. wPrior-year wfederal wincome
wtax wrefund.
B. wOrdinary wdividends.
C. wPersonal winjury wcompensation.
D. wQualified wdisaster wrelief wpayments.
Answer: wB
A wtaxpayer wis wrequired wto wfile wSchedule w1 w(Form w1040) wwhen wclaiming
wwhich wof wthe wfollowing? w- wcorrect wanswers w-A. wRetirement wsavings
wcontributions wcredit.
B. wHealth wsavings waccount wdeduction
C. wEducation wcredit
D. wExcess wadvance wpremium wtax wcredit wrepayment
Answer: wB
In w2018, wthe wexcise wtax wfor wexcess wcontributions wto wa whealth wsavings
waccount wis w_____________. w- wcorrect wanswers w-A. w0%
B. w6%
C. w10%
D. w20%
Answer: wB
In w2018, wthe wadditional wexcise wtax wfor wnon-qualified wdistributions wfrom wa
whealth wsavings waccount wis w____________. w- wcorrect wanswers w-A. w0%
B. w6%
C. w10%
D. w20%
Answer: wD
Cynthia wworks wfull-time was wa wteacher's waide wat wan welementary wschool. wIn
w2018, wshe wpaid w$250 wto wparticipate win wa wprofessional wdevelopment wcourse,
whoping wto wupgrade wher wjob wskills. wSince wshe wwas wno wreimbursed wfor wthis
wexpense, wshe wwould wlike wto wclaim wthe weducator wexpense wdeduction. wAs
wCynthia's wTax wPro, wwhat wadvice wwould wyou woffer wher? w- wcorrect wanswers
w-A. wShe wmay wnot wclaim wthe wdeduction wb/c wshe wis wnot wconsidered wan
weligible weducator.
B. wSince wshe wspent wthe w$250 won wprofessional wdevelopment wrather wthan
wclassroom wsupplies, wshe wis wnot weligible wfor wthis wdeduction.
C. wShe wmay wclaim wthe wdeduction wsince wshe wis wan weligible weducator wand
wthe wprofessional wdevelopment wcourse wis wa wqualified wexpense.
D. wSince wemployee wbusiness wexpenses ware wno wlonger wdeductible won wSCH
wA, wshe wmay wnot wclaim wa wdeduction wfor wthe wcost wof wthe wprofessional
wdevelopment wcourse.
Answer: wC
Major wWinters, wa wmember wof wthe wArmy wReserve, wtraveled wto wa wlocation
w250 wmiles wfrom whis whome wto wperform whis wwork win wthe wreserve win wJune
w2018. wHis wunreimbursed wexpenses wconsisted wof w$195 wfor wlodging wand
w$268 wfor wmileage. wIn waddition, whe wincurred wmileage wexpenses wof w$235
