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INTUIT ACADEMY TAX LEVEL 1
100 QUESTIONS – ANSWERS & RATIONALES-2026 VERSION
SECTION A: FILING STATUS & DEPENDENTS (1–20)
1. Which filing status generally provides the most favorable tax brackets for married
taxpayers?
A. Single
B. Head of Household
C. Married Filing Separately
D. Married Filing Jointly
Answer: D
Rationale: MFJ offers wider brackets and eligibility for more credits. MFS is restrictive.
2. A taxpayer is legally married but lived apart all year and paid most household costs for a
child. Which filing status may apply?
A. Single
B. Head of Household
C. Married Filing Jointly
D. Qualifying Widow(er)
Answer: B
Rationale: A married person may qualify as HOH if considered “unmarried” for tax purposes.
3. Which test requires a child to live with the taxpayer for more than half the year?
A. Age test
B. Residency test
C. Support test
D. Relationship test
Answer: B
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4. Which factor most often disqualifies a college student from being claimed as a dependent?
A. Age
B. Citizenship
C. Support
D. Enrollment status
Answer: C
Rationale: Providing more than half of one’s own support disqualifies dependency.
5. Who generally cannot be claimed as a dependent?
A. U.S. citizen
B. Resident alien
C. Nonresident alien
D. U.S. national
Answer: C
6. A taxpayer supports their niece who lived with them all year and earned $3,000. Can the
niece be claimed?
A. No, income too high
B. Yes, qualifying relative
C. No, not a child
D. Yes, qualifying child
Answer: B
7. Which filing status is the most restrictive regarding credits and deductions?
A. Single
B. Head of Household
C. Married Filing Jointly
D. Married Filing Separately
Answer: D
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8. Which credit is NOT available when filing Married Filing Separately?
A. Child Tax Credit
B. Earned Income Credit
C. Standard Deduction
D. Additional Child Credit
Answer: B
9. A dependent must have which identifier to be claimed?
A. Passport
B. Birth certificate
C. Social Security Number
D. State ID
Answer: C
10. Which factor does NOT determine filing status?
A. Marital status
B. Household expenses
C. Number of dependents
D. Living arrangements
Answer: C
11. A qualifying child must meet how many core tests?
A. Three
B. Four
C. Five
D. Six
Answer: C
12. Which relationship qualifies someone as a dependent without living together?
INTUIT ACADEMY TAX LEVEL 1
100 QUESTIONS – ANSWERS & RATIONALES-2026 VERSION
SECTION A: FILING STATUS & DEPENDENTS (1–20)
1. Which filing status generally provides the most favorable tax brackets for married
taxpayers?
A. Single
B. Head of Household
C. Married Filing Separately
D. Married Filing Jointly
Answer: D
Rationale: MFJ offers wider brackets and eligibility for more credits. MFS is restrictive.
2. A taxpayer is legally married but lived apart all year and paid most household costs for a
child. Which filing status may apply?
A. Single
B. Head of Household
C. Married Filing Jointly
D. Qualifying Widow(er)
Answer: B
Rationale: A married person may qualify as HOH if considered “unmarried” for tax purposes.
3. Which test requires a child to live with the taxpayer for more than half the year?
A. Age test
B. Residency test
C. Support test
D. Relationship test
Answer: B
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4. Which factor most often disqualifies a college student from being claimed as a dependent?
A. Age
B. Citizenship
C. Support
D. Enrollment status
Answer: C
Rationale: Providing more than half of one’s own support disqualifies dependency.
5. Who generally cannot be claimed as a dependent?
A. U.S. citizen
B. Resident alien
C. Nonresident alien
D. U.S. national
Answer: C
6. A taxpayer supports their niece who lived with them all year and earned $3,000. Can the
niece be claimed?
A. No, income too high
B. Yes, qualifying relative
C. No, not a child
D. Yes, qualifying child
Answer: B
7. Which filing status is the most restrictive regarding credits and deductions?
A. Single
B. Head of Household
C. Married Filing Jointly
D. Married Filing Separately
Answer: D
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8. Which credit is NOT available when filing Married Filing Separately?
A. Child Tax Credit
B. Earned Income Credit
C. Standard Deduction
D. Additional Child Credit
Answer: B
9. A dependent must have which identifier to be claimed?
A. Passport
B. Birth certificate
C. Social Security Number
D. State ID
Answer: C
10. Which factor does NOT determine filing status?
A. Marital status
B. Household expenses
C. Number of dependents
D. Living arrangements
Answer: C
11. A qualifying child must meet how many core tests?
A. Three
B. Four
C. Five
D. Six
Answer: C
12. Which relationship qualifies someone as a dependent without living together?
