1|Page
H&R Block Income Tax Course Exam , Most Recent
Exam 2026 Actual Complete Real Exam Questions
With Correct Answers||Verified Exam!!! (Verified
Answers) Already Graded A+ | Guaranteed Success!! |
Newest Exam!!!
Sam pays his 19 yr. old son, Joshua, $550/month to
maintain the lawn & garden at the family residence. Sam
is subject to what household employment tax rules for
Joshua? - Answers-A. Since Joshua is not performing any
child case services, the household tax rules do not apply.
B. Since Joshua is the taxpayer's child under age 21, the
household employment tax rules do not apply.
C. Since no evidence is given that Joshua is a student, he
is considered to be Sam's household employee.
D. Since Joshua's wages are over $2,100 for the yr., Sam
is subject to the household employment tax rules for
Joshua.
Answer: B
A taxpayer should include which of the following when
figuring their federal gross income? - Answers-A. Prior-
year federal income tax refund.
B. Ordinary dividends.
,2|Page
C. Personal injury compensation.
D. Qualified disaster relief payments.
Answer: B
A taxpayer is required to file Schedule 1 (Form 1040)
when claiming which of the following? - Answers-A.
Retirement savings contributions credit.
B. Health savings account deduction
C. Education credit
D. Excess advance premium tax credit repayment
Answer: B
In 2018, the excise tax for excess contributions to a health
savings account is _____________. - Answers-A. 0%
B. 6%
C. 10%
D. 20%
Answer: B
,3|Page
In 2018, the additional excise tax for non-qualified
distributions from a health savings account is
____________. - Answers-A. 0%
B. 6%
C. 10%
D. 20%
Answer: D
Cynthia works full-time as a teacher's aide at an
elementary school. In 2018, she paid $250 to participate in
a professional development course, hoping to upgrade her
job skills. Since she was no reimbursed for this expense,
she would like to claim the educator expense deduction.
As Cynthia's Tax Pro, what advice would you offer her? -
Answers-A. She may not claim the deduction b/c she is
not considered an eligible educator.
B. Since she spent the $250 on professional development
rather than classroom supplies, she is not eligible for this
deduction.
C. She may claim the deduction since she is an eligible
educator and the professional development course is a
qualified expense.
, 4|Page
D. Since employee business expenses are no longer
deductible on SCH A, she may not claim a deduction for
the cost of the professional development course.
Answer: C
Major Winters, a member of the Army Reserve, traveled to
a location 250 miles from his home to perform his work in
the reserve in June 2018. His unreimbursed expenses
consisted of $195 for lodging and $268 for mileage. In
addition, he incurred mileage expenses of $235
throughout the yr. for trips to a location 20 miles from his
home. How much is Major Winters eligible to deduct on
SCH 1 (Form 1040), line 24, as an above-the-line
adjustment? - Answers-A. $0
B. $268
C. $463
D. $698
Answer: C
Kimberly originally files her 2017 return on February 19,
2018. Under ordinary circumstances, what is the last day
she can file an amended 2017 return? - Answers-A. April
15, 2021
H&R Block Income Tax Course Exam , Most Recent
Exam 2026 Actual Complete Real Exam Questions
With Correct Answers||Verified Exam!!! (Verified
Answers) Already Graded A+ | Guaranteed Success!! |
Newest Exam!!!
Sam pays his 19 yr. old son, Joshua, $550/month to
maintain the lawn & garden at the family residence. Sam
is subject to what household employment tax rules for
Joshua? - Answers-A. Since Joshua is not performing any
child case services, the household tax rules do not apply.
B. Since Joshua is the taxpayer's child under age 21, the
household employment tax rules do not apply.
C. Since no evidence is given that Joshua is a student, he
is considered to be Sam's household employee.
D. Since Joshua's wages are over $2,100 for the yr., Sam
is subject to the household employment tax rules for
Joshua.
Answer: B
A taxpayer should include which of the following when
figuring their federal gross income? - Answers-A. Prior-
year federal income tax refund.
B. Ordinary dividends.
,2|Page
C. Personal injury compensation.
D. Qualified disaster relief payments.
Answer: B
A taxpayer is required to file Schedule 1 (Form 1040)
when claiming which of the following? - Answers-A.
Retirement savings contributions credit.
B. Health savings account deduction
C. Education credit
D. Excess advance premium tax credit repayment
Answer: B
In 2018, the excise tax for excess contributions to a health
savings account is _____________. - Answers-A. 0%
B. 6%
C. 10%
D. 20%
Answer: B
,3|Page
In 2018, the additional excise tax for non-qualified
distributions from a health savings account is
____________. - Answers-A. 0%
B. 6%
C. 10%
D. 20%
Answer: D
Cynthia works full-time as a teacher's aide at an
elementary school. In 2018, she paid $250 to participate in
a professional development course, hoping to upgrade her
job skills. Since she was no reimbursed for this expense,
she would like to claim the educator expense deduction.
As Cynthia's Tax Pro, what advice would you offer her? -
Answers-A. She may not claim the deduction b/c she is
not considered an eligible educator.
B. Since she spent the $250 on professional development
rather than classroom supplies, she is not eligible for this
deduction.
C. She may claim the deduction since she is an eligible
educator and the professional development course is a
qualified expense.
, 4|Page
D. Since employee business expenses are no longer
deductible on SCH A, she may not claim a deduction for
the cost of the professional development course.
Answer: C
Major Winters, a member of the Army Reserve, traveled to
a location 250 miles from his home to perform his work in
the reserve in June 2018. His unreimbursed expenses
consisted of $195 for lodging and $268 for mileage. In
addition, he incurred mileage expenses of $235
throughout the yr. for trips to a location 20 miles from his
home. How much is Major Winters eligible to deduct on
SCH 1 (Form 1040), line 24, as an above-the-line
adjustment? - Answers-A. $0
B. $268
C. $463
D. $698
Answer: C
Kimberly originally files her 2017 return on February 19,
2018. Under ordinary circumstances, what is the last day
she can file an amended 2017 return? - Answers-A. April
15, 2021
