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INTUIT TAX LEVEL 1 CERTIFICATION TEST PACK WITH VERIFIED
ANSWERS DETAILED RATIONALES GRADED A+
Section 1: Filing Status & Dependents (Questions 1-35)
1. How many individual tax filing statuses are recognized by the Internal Revenue
Service?
A. Three
B. Four
C. Five
D. Six
Rationale: The five filing statuses are Single, Married Filing Jointly (MFJ), Married Filing
Separately (MFS), Head of Household (HOH), and Qualifying Widow(er).
2. Which filing status generally results in the lowest effective tax rate for a married
couple?
A. Single
B. Head of Household
C. Married Filing Separately
D. Married Filing Jointly
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Rationale: Married Filing Jointly offers the widest tax brackets and the highest standard
deduction, which usually lowers the effective tax rate compared to other filing statuses.
3. A taxpayer is unmarried, paid more than half the cost of keeping up a home,
and lived with their qualifying child all year. What is their filing status?
A. Single
B. Married Filing Separately
C. Head of Household
D. Qualifying Widow(er)
Rationale: Head of Household requires the taxpayer to be unmarried (or considered
unmarried), pay more than 50% of household costs, and have a qualifying person live
with them for more than half the year.
4. For how many years after a spouse's death can a taxpayer use Qualifying
Widow(er) filing status?
A. 1 year
B. 2 years
C. 3 years
D. 5 years
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Rationale: A qualifying widow(er) must have a dependent child and must not have
remarried within two years of the spouse's death. The status is available for two years
following the year of death.
5. Who must sign a joint tax return for it to be legally valid?
A. Only the primary taxpayer
B. Only the spouse with higher income
C. Both spouses
D. The taxpayer and a witness
Rationale: Both spouses must sign the joint return to be legally responsible for it. A
joint return cannot be filed with only one signature unless a power of attorney is in
place.
6. Married Filing Separately usually results in which of the following compared to
Married Filing Jointly?
A. Lower taxes
B. Higher taxes
C. The same tax liability
D. No tax liability
Rationale: The Married Filing Separately status has higher tax rates and limited access
to many credits, making it generally unfavorable compared to filing jointly.
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7. Which person can be claimed as a qualifying child by a taxpayer?
A. A 25-year-old who is not a student
B. An 18-year-old child who lived with the taxpayer all year
C. A parent supported by the taxpayer
D. A cousin who earned $10,000
Rationale: A qualifying child must meet relationship, age (under 19, or under 24 if a full-
time student), residency (live more than half the year), support, and joint return tests. An
18-year-old child living with the taxpayer all year meets these requirements.
8. A qualifying relative must meet which of the following requirements?
A. Be under age 19
B. Live with the taxpayer for more than half the year
C. Have gross income below the IRS limit
D. Be a direct descendant
Rationale: A qualifying relative must have a gross income below the IRS limit, and the
taxpayer must provide more than 50% of their support.
9. Which person is a dependent?
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INTUIT TAX LEVEL 1 CERTIFICATION TEST PACK WITH VERIFIED
ANSWERS DETAILED RATIONALES GRADED A+
Section 1: Filing Status & Dependents (Questions 1-35)
1. How many individual tax filing statuses are recognized by the Internal Revenue
Service?
A. Three
B. Four
C. Five
D. Six
Rationale: The five filing statuses are Single, Married Filing Jointly (MFJ), Married Filing
Separately (MFS), Head of Household (HOH), and Qualifying Widow(er).
2. Which filing status generally results in the lowest effective tax rate for a married
couple?
A. Single
B. Head of Household
C. Married Filing Separately
D. Married Filing Jointly
1|Page
,Page 2 of 84
Rationale: Married Filing Jointly offers the widest tax brackets and the highest standard
deduction, which usually lowers the effective tax rate compared to other filing statuses.
3. A taxpayer is unmarried, paid more than half the cost of keeping up a home,
and lived with their qualifying child all year. What is their filing status?
A. Single
B. Married Filing Separately
C. Head of Household
D. Qualifying Widow(er)
Rationale: Head of Household requires the taxpayer to be unmarried (or considered
unmarried), pay more than 50% of household costs, and have a qualifying person live
with them for more than half the year.
4. For how many years after a spouse's death can a taxpayer use Qualifying
Widow(er) filing status?
A. 1 year
B. 2 years
C. 3 years
D. 5 years
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Rationale: A qualifying widow(er) must have a dependent child and must not have
remarried within two years of the spouse's death. The status is available for two years
following the year of death.
5. Who must sign a joint tax return for it to be legally valid?
A. Only the primary taxpayer
B. Only the spouse with higher income
C. Both spouses
D. The taxpayer and a witness
Rationale: Both spouses must sign the joint return to be legally responsible for it. A
joint return cannot be filed with only one signature unless a power of attorney is in
place.
6. Married Filing Separately usually results in which of the following compared to
Married Filing Jointly?
A. Lower taxes
B. Higher taxes
C. The same tax liability
D. No tax liability
Rationale: The Married Filing Separately status has higher tax rates and limited access
to many credits, making it generally unfavorable compared to filing jointly.
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7. Which person can be claimed as a qualifying child by a taxpayer?
A. A 25-year-old who is not a student
B. An 18-year-old child who lived with the taxpayer all year
C. A parent supported by the taxpayer
D. A cousin who earned $10,000
Rationale: A qualifying child must meet relationship, age (under 19, or under 24 if a full-
time student), residency (live more than half the year), support, and joint return tests. An
18-year-old child living with the taxpayer all year meets these requirements.
8. A qualifying relative must meet which of the following requirements?
A. Be under age 19
B. Live with the taxpayer for more than half the year
C. Have gross income below the IRS limit
D. Be a direct descendant
Rationale: A qualifying relative must have a gross income below the IRS limit, and the
taxpayer must provide more than 50% of their support.
9. Which person is a dependent?
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