VITA ADVANCED ACTUAL TEST 2026/2027
ACCURATE QUESTIONS WITH CORRECT DETAILED
ANSWERS (100% EXPERT VERIFIED SOLUTIONS)
LATEST UPDATED VERSION 2026 |GUARANTEED
PASS A+ (BRAND NEW)
SECTION 1: Filing Status & Dependents (1–15)
1. A taxpayer is unmarried and paid more than half the cost of
keeping up a home for a qualifying child. Filing status?
A. Single
B. Married Filing Separately
C. Head of Household
D. Qualifying Widow(erg)
Answer: C. Head of Household
2. A qualifying child must meet all EXCEPT which test?
A. Age
B. Residency
C. Income
D. Relationship
Answer: C. Income
3. A qualifying relative must have gross income less than:
A. $3,000
B. $4,700 (2023 amount)
C. $5,000
D. $10,000
Answer: B. $4,70
,4. A married couple living apart all year may file Head of Household
if:
A. They agree
B. They have no dependents
C. They meet “considered unmarried” rules
D. They file jointly
Answer: C. They meet “considered unmarried” rules
5. Who may claim a foster child?
A. Only biological parents
B. Anyone providing care
C. Taxpayer the child lived with most of the year
D. The state
Answer: C. Taxpayer the child lived with most of the year
6. A dependent must be a U.S. citizen, resident alien, national, or:
A. Temporary resident
B. Canadian or Mexican resident
C. Any foreign national
D. Green card applicant
Answer: B. Canadian or Mexican resident
, 7. Tie-breaker rules apply when:
A. Two people file jointly
B. More than one person claims same dependent
C. Income is too high
D. Filing late
Answer: B. More than one person claims same dependent
8. Can a dependent claim a dependent?
A. Always
B. Never
C. Only if married
D. Only if no income
Answer: B. Never
9. Which filing status gives the highest standard deduction?
A. Single
B. Head of Household
C. Married Filing Jointly
D. Married Filing Separately
Answer: C. Married Filing Jointly
10. A child who files a joint return can be claimed as a dependent
if:
A. They had income
B. The return is only to claim a refund
C. They are married
D. Never
Answer: B. The return is only to claim a refund
ACCURATE QUESTIONS WITH CORRECT DETAILED
ANSWERS (100% EXPERT VERIFIED SOLUTIONS)
LATEST UPDATED VERSION 2026 |GUARANTEED
PASS A+ (BRAND NEW)
SECTION 1: Filing Status & Dependents (1–15)
1. A taxpayer is unmarried and paid more than half the cost of
keeping up a home for a qualifying child. Filing status?
A. Single
B. Married Filing Separately
C. Head of Household
D. Qualifying Widow(erg)
Answer: C. Head of Household
2. A qualifying child must meet all EXCEPT which test?
A. Age
B. Residency
C. Income
D. Relationship
Answer: C. Income
3. A qualifying relative must have gross income less than:
A. $3,000
B. $4,700 (2023 amount)
C. $5,000
D. $10,000
Answer: B. $4,70
,4. A married couple living apart all year may file Head of Household
if:
A. They agree
B. They have no dependents
C. They meet “considered unmarried” rules
D. They file jointly
Answer: C. They meet “considered unmarried” rules
5. Who may claim a foster child?
A. Only biological parents
B. Anyone providing care
C. Taxpayer the child lived with most of the year
D. The state
Answer: C. Taxpayer the child lived with most of the year
6. A dependent must be a U.S. citizen, resident alien, national, or:
A. Temporary resident
B. Canadian or Mexican resident
C. Any foreign national
D. Green card applicant
Answer: B. Canadian or Mexican resident
, 7. Tie-breaker rules apply when:
A. Two people file jointly
B. More than one person claims same dependent
C. Income is too high
D. Filing late
Answer: B. More than one person claims same dependent
8. Can a dependent claim a dependent?
A. Always
B. Never
C. Only if married
D. Only if no income
Answer: B. Never
9. Which filing status gives the highest standard deduction?
A. Single
B. Head of Household
C. Married Filing Jointly
D. Married Filing Separately
Answer: C. Married Filing Jointly
10. A child who files a joint return can be claimed as a dependent
if:
A. They had income
B. The return is only to claim a refund
C. They are married
D. Never
Answer: B. The return is only to claim a refund
