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Hr Block Test |Certified Questions And
Answers 2026
Zahra, a self-employed, single taxpayer, reports all her income on SCH C. During
the tax interview, her Tax Pro determines that Zahra may qualify for the Earned
Income Credit. To confirm her eligibility for this credit, the Tax Pro should
_____________. - correct-answer -A. Accept Zahra's statement of expenses with
no additional questions asked
B. Explained to Zahra that she must report all her business income and expenses
C. Ignore items that might reduce Zahra's refund
D. Provide amounts for Zahra's business expenses typical for her line of work
Answer: B
Aurora, a self-employed taxpayer, reports all her income on SCH C. During the tax
interview, Aurora's Tax Pro determines that Aurora may qualify for the Earned
Income Credit. The Tax Pro must ______________. - correct-answer -A. Inform
Aurora about her eligibility for the credit and attach documentation of her income
and expenses to the return
B. Document the questions they asked and Aurora's answers to the questions
pertaining to the income
C. Prepare the return to include only the expenses that will generate the most
credit
D. Tell Aurora that the return will most likely be audited by the IRS
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Answer: B
Asking more questions is not enough to meet the due diligence requirements
when preparing a return for a taxpayer claiming the Earned Income Credit, the
Child Tax Credit/Additional Child Tax Credit/Credit for Other Dependents, the
American Opportunity Tax Credit, and Head of Household (HOH) Filing Status. Tax
Pros must also _______________. - correct-answer -A. Ask taxpayers for 2
references to verify the information
B. Audit the return
C. Contemporaneously document the questions asked and the taxpayer's
responses
D. Perform employment verification checks on all taxpayers claiming one of these
credits
Answers: C
Exercising due diligence is a requirement for paid preparers when preparing a
taxpayer's return claiming the Earned Income Credit, the Child Tax
Credit/Additional Child Tax Credit/Credit for Other Dependents, the American
Opportunity Tax Credit, and Head of Household (HOH) icing Status. All of the
following are due diligence requirements; EXCEPT: - correct-answer -A. Completion
of eligibility checklist
B. Knowledge
C. Record retention
D. Verification of employment
Answer: D
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Patricia's husband passed away in 2018. She has a qualifying child (age 5) and has
not remarried. The most advantageous filing statuses available to Patricia for
2018-2020, provided she does not remarry, are ________________. - correct-
answer -A. 2018-QW, 2019- QW, 2020-QW
B. 2018-MFJ, 2019-QW, 2020-QW
C. 2018-MFJ, 2019-MFJ, 2020-S
D. 2018-MFJ, 2019-MFJ, 2020-MFJ
Answer: B
Barb (35) is divorced from Dan (40). They are the parents of Boyd (12). Boyd lives
with his mother, Barb, who pays over half the cost of maintaining the home. The
divorce decree gives Dan the unconditional right to claim the dependency
exemption for Boyd. Boyd meets all of the tests fir dependency for Barb as a
qualifying child. Barb's most advantageous filing status is ______________. -
correct-answer -A. Head of Household (HOH)
B. Married filing joint (MFJ)
C. Married filing separately (MFS)
D. Single (S)
Answer: A
Hr Block Test |Certified Questions And
Answers 2026
Zahra, a self-employed, single taxpayer, reports all her income on SCH C. During
the tax interview, her Tax Pro determines that Zahra may qualify for the Earned
Income Credit. To confirm her eligibility for this credit, the Tax Pro should
_____________. - correct-answer -A. Accept Zahra's statement of expenses with
no additional questions asked
B. Explained to Zahra that she must report all her business income and expenses
C. Ignore items that might reduce Zahra's refund
D. Provide amounts for Zahra's business expenses typical for her line of work
Answer: B
Aurora, a self-employed taxpayer, reports all her income on SCH C. During the tax
interview, Aurora's Tax Pro determines that Aurora may qualify for the Earned
Income Credit. The Tax Pro must ______________. - correct-answer -A. Inform
Aurora about her eligibility for the credit and attach documentation of her income
and expenses to the return
B. Document the questions they asked and Aurora's answers to the questions
pertaining to the income
C. Prepare the return to include only the expenses that will generate the most
credit
D. Tell Aurora that the return will most likely be audited by the IRS
,2|Page
Answer: B
Asking more questions is not enough to meet the due diligence requirements
when preparing a return for a taxpayer claiming the Earned Income Credit, the
Child Tax Credit/Additional Child Tax Credit/Credit for Other Dependents, the
American Opportunity Tax Credit, and Head of Household (HOH) Filing Status. Tax
Pros must also _______________. - correct-answer -A. Ask taxpayers for 2
references to verify the information
B. Audit the return
C. Contemporaneously document the questions asked and the taxpayer's
responses
D. Perform employment verification checks on all taxpayers claiming one of these
credits
Answers: C
Exercising due diligence is a requirement for paid preparers when preparing a
taxpayer's return claiming the Earned Income Credit, the Child Tax
Credit/Additional Child Tax Credit/Credit for Other Dependents, the American
Opportunity Tax Credit, and Head of Household (HOH) icing Status. All of the
following are due diligence requirements; EXCEPT: - correct-answer -A. Completion
of eligibility checklist
B. Knowledge
C. Record retention
D. Verification of employment
Answer: D
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Patricia's husband passed away in 2018. She has a qualifying child (age 5) and has
not remarried. The most advantageous filing statuses available to Patricia for
2018-2020, provided she does not remarry, are ________________. - correct-
answer -A. 2018-QW, 2019- QW, 2020-QW
B. 2018-MFJ, 2019-QW, 2020-QW
C. 2018-MFJ, 2019-MFJ, 2020-S
D. 2018-MFJ, 2019-MFJ, 2020-MFJ
Answer: B
Barb (35) is divorced from Dan (40). They are the parents of Boyd (12). Boyd lives
with his mother, Barb, who pays over half the cost of maintaining the home. The
divorce decree gives Dan the unconditional right to claim the dependency
exemption for Boyd. Boyd meets all of the tests fir dependency for Barb as a
qualifying child. Barb's most advantageous filing status is ______________. -
correct-answer -A. Head of Household (HOH)
B. Married filing joint (MFJ)
C. Married filing separately (MFS)
D. Single (S)
Answer: A
