HRB LATEST 2026 CORE EXAM TEST QUESTIONS AND
ANSWERS GRADED A+
✔✔Ricky and his wife, Sarah, are filing their tax return. Which of the following
statements regarding signing the return is NOT correct? - ✔✔A joint return must be
signed by both the taxpayer and the spouse.
Every taxpayer must sign their own return.
When a tax return is filed electronically, there are no signature requirements for the
taxpayer.
When a taxpayer signs their tax return, they declare, under penalties of perjury, that
they have examined the return and accompanying schedules and statements, and to
the best of their knowledge and belief, they are true, correct, and complete.
✔✔When tax returns are filed electronically, what is one way a taxpayer can sign the
return? - ✔✔Taxpayers may only use a handwritten signature to sign the return.
The IRS will provide an Identity Protection Personal Identification Number (IP PIN) used
to sign the return.
There is no taxpayer signature requirement when a tax return is filed electronically.
This can be accomplished by using a personal identification number (PIN).
✔✔A taxpayer should include which of the following when figuring their federal gross
income? - ✔✔Compensation received for personal injuries and physical illness.
First $5,250 of educational assistance from an employer's qualified educational
assistance program.
Qualified scholarships and fellowships.
Unemployment compensation.
✔✔Kiri and Divina are registered domestic partners. Neither had dependents they could
claim for 2022.What is Kiri's and Divina's correct and most favorable 2022 filing status
on the federal return? - ✔✔Single.
Married filing jointly.
Married filing separately.
Qualifying surviving spouse.
✔✔The IRS requires paid tax preparers to keep a completed copy of returns or claim for
refund; or retain some type of record, or list, which includes the taxpayer's name,
identification number, and tax year. How long must these records be retained and
available for inspection? - ✔✔Two years following the close of the tax return period in
which the claim for refund was requested.
Three years following the close of the tax return period in which the claim for refund was
requested.
Seven years following the close of the tax return period in which the claim for refund
was requested.
There is no limit to how long these records are kept.
, ✔✔Michael and Amina are married and lived in a community property state the entire
year. Michael earned $40,000 in wages, and Amina earned $60,000. If Michael and
Amina file separate returns, how much income will be reported on their returns? -
✔✔Michael: $20,000; Amina: $30,000.
Michael: $40,000; Amina: $60,000.
Michael: $50,000; Amina: $50,000.
Michael: $100,000; Amina: $0.
✔✔Which of these individuals would be subject to the "kiddie tax"? - ✔✔Dana, age 12,
earned $800 in dividends, with no other income.
Gia, age 15, worked as a lifeguard all summer and earned $2,800 with no other income.
Kyle, age 14, earned $1,000 in interest and had a $1,800 royalty from a family oil well.
He had no other income.
Paul, age 19, is taking a year off before starting college. He received $4,200 in
dividends with no other income.
✔✔What is the due date to file a 2022 Form 1040, U.S. Individual Income Tax Return,
or request an extension? - ✔✔January 31, 2023
April 18, 2023
June 15, 2023
October 16, 2023
✔✔What are the three factors needed to determine the filing requirement for a
nondependent? - ✔✔Dependent taxpayer test, joint return test, and citizen test.
Filing status, age, and income.
Marital status, filing status, and income.
Unearned income, earned income, and gross income.
✔✔Dante and Paris were married in 2017. They have not divorced. Dante does not
know the whereabouts of Paris and has not spoken with her in three years. He does not
have any dependents.What is Dante's correct and most favorable 2022 filing status? -
✔✔Single.
Married filing jointly.
Married filing separately.
Head of household.
✔✔In 2022, Rich (28) lived with his daughter, Ava (4), his brother, Joe (18), and his
fiancée, Linda (30) for the entire year. Rich's adjusted gross income is $36,555, Joe's
gross income is $4,100, Linda's gross income is $5,900, and Ava has no income. None
of the individuals in the household were disabled or students during the year. Neither
Joe, nor Linda, nor Ava provided over half of their own support. Rich qualifies for and
files as head of household in 2022. How many qualifying dependents can Rich claim on
his return? - ✔✔One.
Two.
Three.
ANSWERS GRADED A+
✔✔Ricky and his wife, Sarah, are filing their tax return. Which of the following
statements regarding signing the return is NOT correct? - ✔✔A joint return must be
signed by both the taxpayer and the spouse.
Every taxpayer must sign their own return.
When a tax return is filed electronically, there are no signature requirements for the
taxpayer.
When a taxpayer signs their tax return, they declare, under penalties of perjury, that
they have examined the return and accompanying schedules and statements, and to
the best of their knowledge and belief, they are true, correct, and complete.
✔✔When tax returns are filed electronically, what is one way a taxpayer can sign the
return? - ✔✔Taxpayers may only use a handwritten signature to sign the return.
The IRS will provide an Identity Protection Personal Identification Number (IP PIN) used
to sign the return.
There is no taxpayer signature requirement when a tax return is filed electronically.
This can be accomplished by using a personal identification number (PIN).
✔✔A taxpayer should include which of the following when figuring their federal gross
income? - ✔✔Compensation received for personal injuries and physical illness.
First $5,250 of educational assistance from an employer's qualified educational
assistance program.
Qualified scholarships and fellowships.
Unemployment compensation.
✔✔Kiri and Divina are registered domestic partners. Neither had dependents they could
claim for 2022.What is Kiri's and Divina's correct and most favorable 2022 filing status
on the federal return? - ✔✔Single.
Married filing jointly.
Married filing separately.
Qualifying surviving spouse.
✔✔The IRS requires paid tax preparers to keep a completed copy of returns or claim for
refund; or retain some type of record, or list, which includes the taxpayer's name,
identification number, and tax year. How long must these records be retained and
available for inspection? - ✔✔Two years following the close of the tax return period in
which the claim for refund was requested.
Three years following the close of the tax return period in which the claim for refund was
requested.
Seven years following the close of the tax return period in which the claim for refund
was requested.
There is no limit to how long these records are kept.
, ✔✔Michael and Amina are married and lived in a community property state the entire
year. Michael earned $40,000 in wages, and Amina earned $60,000. If Michael and
Amina file separate returns, how much income will be reported on their returns? -
✔✔Michael: $20,000; Amina: $30,000.
Michael: $40,000; Amina: $60,000.
Michael: $50,000; Amina: $50,000.
Michael: $100,000; Amina: $0.
✔✔Which of these individuals would be subject to the "kiddie tax"? - ✔✔Dana, age 12,
earned $800 in dividends, with no other income.
Gia, age 15, worked as a lifeguard all summer and earned $2,800 with no other income.
Kyle, age 14, earned $1,000 in interest and had a $1,800 royalty from a family oil well.
He had no other income.
Paul, age 19, is taking a year off before starting college. He received $4,200 in
dividends with no other income.
✔✔What is the due date to file a 2022 Form 1040, U.S. Individual Income Tax Return,
or request an extension? - ✔✔January 31, 2023
April 18, 2023
June 15, 2023
October 16, 2023
✔✔What are the three factors needed to determine the filing requirement for a
nondependent? - ✔✔Dependent taxpayer test, joint return test, and citizen test.
Filing status, age, and income.
Marital status, filing status, and income.
Unearned income, earned income, and gross income.
✔✔Dante and Paris were married in 2017. They have not divorced. Dante does not
know the whereabouts of Paris and has not spoken with her in three years. He does not
have any dependents.What is Dante's correct and most favorable 2022 filing status? -
✔✔Single.
Married filing jointly.
Married filing separately.
Head of household.
✔✔In 2022, Rich (28) lived with his daughter, Ava (4), his brother, Joe (18), and his
fiancée, Linda (30) for the entire year. Rich's adjusted gross income is $36,555, Joe's
gross income is $4,100, Linda's gross income is $5,900, and Ava has no income. None
of the individuals in the household were disabled or students during the year. Neither
Joe, nor Linda, nor Ava provided over half of their own support. Rich qualifies for and
files as head of household in 2022. How many qualifying dependents can Rich claim on
his return? - ✔✔One.
Two.
Three.
