H&R Block Exam Prep 2026 | Final Review | Verified
Questions & Answers | Pass Guarantee
1. What tax benefit can a noncustodial parent claim when a Form 8332 is signed
by the custodial parent?
Education Credit
Child Tax Credit
Earned Income Tax Credit
Dependent Care Credit
2. What is the gross income test in relation to a qualifying child for tax
dependency claims?
It is only applicable to qualifying relatives.
It must be met for a qualifying child.
It applies to all dependents regardless of relationship.
It does not need to be met for a qualifying child.
3. If a taxpayer is divorced and has a child living with them for more than half
the year, which filing status should they consider claiming?
Head of household
Married filing jointly
Single
Married filing separately
4. Jessica's 1st husband died several years ago. He had a child, Jordan, by a
previous relationship, who lived with them. When the husband died, Jordan
had no other relatives to raise him, so he remained with Jessica, who raised
, him. Jessica later remarried. When Jordan was 16, he got a job and earned
$5,000 during the year. Can Jessica and her new husband claim Jordan as a
dependent?NOTE: Step relationships are not dissolved by death or divorce,
so Jordan is still considered Jessica's step-son for tax purposes.
Yes, as a qualifying relative
No, he does not meet the age test
Yes, as a qualifying child
No, because he earned too much money for a step-son to be
considered a dependent
5. Describe the significance of the support test in determining whether an
individual can be claimed as a qualifying relative dependent.
The support test determines if the individual received more than
half of their financial support from the taxpayer, which is crucial for
qualifying as a dependent.
The support test evaluates the individual's residency status in relation
to the taxpayer.
The support test is irrelevant for qualifying relative claims.
The support test assesses the individual's age and relationship to the
taxpayer.
6. Describe how the adjusted gross income (AGI) impacts eligibility for the
Child Tax Credit.
AGI only affects the Earned Income Tax Credit, not the Child Tax
Credit.
A lower AGI guarantees the maximum Child Tax Credit.
AGI has no effect on Child Tax Credit eligibility.
, A higher AGI may reduce the amount of Child Tax Credit a taxpayer
can claim.
7. If Tony's income increased and he could no longer provide more than half of
Adam's support, what would be the impact on his ability to claim Adam as a
dependent?
Tony could claim Adam as a dependent if Adam is a full-time student.
Tony would no longer be able to claim Adam as a dependent.
Tony could claim Adam as a dependent if they live together.
Tony could still claim Adam if Adam's income remains below the
threshold.
8. In a situation where two parents share custody of a child and both contribute
to the child's support, how should they determine who claims the
dependency exemption?
The parent with the higher income should automatically claim the
child.
The parent who provides the most financial support should claim the
child.
They should refer to the IRS guidelines on custodial parents and
may need to agree on who will claim the child.
The child should decide who claims them based on their preference.
9. Describe the criteria that Juanita must meet to claim her father, Barnaby, as a
dependent for tax purposes.
Juanita must be related to Barnaby by blood and he must be under 18
years old.
, Juanita must provide all of Barnaby's financial support regardless of his
income.
Juanita must provide more than half of Barnaby's financial support
and he must meet the relationship and income requirements.
Juanita must live with Barnaby for the entire year and he must have no
income.
10. If Gina's mother and father both claim her as a dependent, what steps should
they take to resolve the dispute over the dependency exemption?
They should consult a tax attorney for legal advice.
They should agree to split the exemption every other year.
They should ignore the claims and let the IRS decide.
They should review IRS guidelines and potentially file Form 8332 to
determine who can claim her.
11. What is the maximum age a qualifying child must be to qualify for the Earned
Income Tax Credit (EITC)?
Under 19 years old
Under 25 years old
Under 18 years old
Under 21 years old
12. Discuss the implications of residency status on claiming a dependent for tax
purposes.
Only income level affects the ability to claim dependents.
Dependents can be claimed regardless of their residency status.
Residency status has no impact on claiming dependents.
Questions & Answers | Pass Guarantee
1. What tax benefit can a noncustodial parent claim when a Form 8332 is signed
by the custodial parent?
Education Credit
Child Tax Credit
Earned Income Tax Credit
Dependent Care Credit
2. What is the gross income test in relation to a qualifying child for tax
dependency claims?
It is only applicable to qualifying relatives.
It must be met for a qualifying child.
It applies to all dependents regardless of relationship.
It does not need to be met for a qualifying child.
3. If a taxpayer is divorced and has a child living with them for more than half
the year, which filing status should they consider claiming?
Head of household
Married filing jointly
Single
Married filing separately
4. Jessica's 1st husband died several years ago. He had a child, Jordan, by a
previous relationship, who lived with them. When the husband died, Jordan
had no other relatives to raise him, so he remained with Jessica, who raised
, him. Jessica later remarried. When Jordan was 16, he got a job and earned
$5,000 during the year. Can Jessica and her new husband claim Jordan as a
dependent?NOTE: Step relationships are not dissolved by death or divorce,
so Jordan is still considered Jessica's step-son for tax purposes.
Yes, as a qualifying relative
No, he does not meet the age test
Yes, as a qualifying child
No, because he earned too much money for a step-son to be
considered a dependent
5. Describe the significance of the support test in determining whether an
individual can be claimed as a qualifying relative dependent.
The support test determines if the individual received more than
half of their financial support from the taxpayer, which is crucial for
qualifying as a dependent.
The support test evaluates the individual's residency status in relation
to the taxpayer.
The support test is irrelevant for qualifying relative claims.
The support test assesses the individual's age and relationship to the
taxpayer.
6. Describe how the adjusted gross income (AGI) impacts eligibility for the
Child Tax Credit.
AGI only affects the Earned Income Tax Credit, not the Child Tax
Credit.
A lower AGI guarantees the maximum Child Tax Credit.
AGI has no effect on Child Tax Credit eligibility.
, A higher AGI may reduce the amount of Child Tax Credit a taxpayer
can claim.
7. If Tony's income increased and he could no longer provide more than half of
Adam's support, what would be the impact on his ability to claim Adam as a
dependent?
Tony could claim Adam as a dependent if Adam is a full-time student.
Tony would no longer be able to claim Adam as a dependent.
Tony could claim Adam as a dependent if they live together.
Tony could still claim Adam if Adam's income remains below the
threshold.
8. In a situation where two parents share custody of a child and both contribute
to the child's support, how should they determine who claims the
dependency exemption?
The parent with the higher income should automatically claim the
child.
The parent who provides the most financial support should claim the
child.
They should refer to the IRS guidelines on custodial parents and
may need to agree on who will claim the child.
The child should decide who claims them based on their preference.
9. Describe the criteria that Juanita must meet to claim her father, Barnaby, as a
dependent for tax purposes.
Juanita must be related to Barnaby by blood and he must be under 18
years old.
, Juanita must provide all of Barnaby's financial support regardless of his
income.
Juanita must provide more than half of Barnaby's financial support
and he must meet the relationship and income requirements.
Juanita must live with Barnaby for the entire year and he must have no
income.
10. If Gina's mother and father both claim her as a dependent, what steps should
they take to resolve the dispute over the dependency exemption?
They should consult a tax attorney for legal advice.
They should agree to split the exemption every other year.
They should ignore the claims and let the IRS decide.
They should review IRS guidelines and potentially file Form 8332 to
determine who can claim her.
11. What is the maximum age a qualifying child must be to qualify for the Earned
Income Tax Credit (EITC)?
Under 19 years old
Under 25 years old
Under 18 years old
Under 21 years old
12. Discuss the implications of residency status on claiming a dependent for tax
purposes.
Only income level affects the ability to claim dependents.
Dependents can be claimed regardless of their residency status.
Residency status has no impact on claiming dependents.
