H&R Block Income Tax Course Questions
and Answers 2026 Update
The IRS requires every tax preparer to have a valid
__________? - Correct Answers ✅PTIN - Preparer Tax
Identification Number
What is a PTIN? - Correct Answers ✅Preparer Tax
Identification Number
What is the due date for filing federal income tax? - Correct
Answers ✅April 15th
What is U.S. income tax considered progressive? - Correct
Answers ✅Because it taxes a larger percentage of income
in higher-income taxpayers than on lower-income taxpayers.
What does IRS stand for? - Correct Answers ✅Internal
Revenue Service - enforces the Internal Revenue Code
Who are the 5 categories of professionals that can practice
before the IRS? - Correct Answers ✅Attorneys, CPS's,
Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan
Agents
What can a "Tax Preparer" do as far as representing a
taxpayer? - Correct Answers ✅May represent a taxpayer
before revenue agents, customer service reps, or similar
officers and employees of the IRS, including Taxpayer
Advocate Service, only during an examination, if the paid tax
, H&R Block Income Tax Course Questions
and Answers 2026 Update
return preparer signed the tax return or claim for refund that
is under examination.
a paid "tax preparer" CANNOT - Correct Answers ✅-
Represent a taxpayer before any of these IRS officers:
appeals, revenue, counsel, or similar officers and employees
of the IRS.
-Provide tax advice other than advice necessary to prepare a
return, a claim for refund, or other document intended to be
submitted to the IRS.
What is "Circular 230"? - Correct Answers ✅Regulations
Governing Practice before the Internal Revenue Service.
What is "Circular 230", in greater detail? - Correct Answers
✅These rules require attorneys, those qualified to practice as
certified public accountants, enrolled agents, and other
persons who prepare tax returns and provide tax advice to
conduct business with high ethical standards that protect the
taxpayers.
What is Form 1040? - Correct Answers ✅The current base
form for individual income tax returns. *In addition, numerous
other forms and schedules are required to support the line
entries on these base forms.
and Answers 2026 Update
The IRS requires every tax preparer to have a valid
__________? - Correct Answers ✅PTIN - Preparer Tax
Identification Number
What is a PTIN? - Correct Answers ✅Preparer Tax
Identification Number
What is the due date for filing federal income tax? - Correct
Answers ✅April 15th
What is U.S. income tax considered progressive? - Correct
Answers ✅Because it taxes a larger percentage of income
in higher-income taxpayers than on lower-income taxpayers.
What does IRS stand for? - Correct Answers ✅Internal
Revenue Service - enforces the Internal Revenue Code
Who are the 5 categories of professionals that can practice
before the IRS? - Correct Answers ✅Attorneys, CPS's,
Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan
Agents
What can a "Tax Preparer" do as far as representing a
taxpayer? - Correct Answers ✅May represent a taxpayer
before revenue agents, customer service reps, or similar
officers and employees of the IRS, including Taxpayer
Advocate Service, only during an examination, if the paid tax
, H&R Block Income Tax Course Questions
and Answers 2026 Update
return preparer signed the tax return or claim for refund that
is under examination.
a paid "tax preparer" CANNOT - Correct Answers ✅-
Represent a taxpayer before any of these IRS officers:
appeals, revenue, counsel, or similar officers and employees
of the IRS.
-Provide tax advice other than advice necessary to prepare a
return, a claim for refund, or other document intended to be
submitted to the IRS.
What is "Circular 230"? - Correct Answers ✅Regulations
Governing Practice before the Internal Revenue Service.
What is "Circular 230", in greater detail? - Correct Answers
✅These rules require attorneys, those qualified to practice as
certified public accountants, enrolled agents, and other
persons who prepare tax returns and provide tax advice to
conduct business with high ethical standards that protect the
taxpayers.
What is Form 1040? - Correct Answers ✅The current base
form for individual income tax returns. *In addition, numerous
other forms and schedules are required to support the line
entries on these base forms.
