EXAM COVERAGE
H&R Block Specialist Test
Tax Law & Regulations
Federal income tax concepts (1040, 1040-SR)
Filing statuses, exemptions, and dependents
Standard vs. itemized deductions
Tax credits (child tax credit, education credits, earned
income credit)
Taxable vs. non-taxable income
,Income Reporting
W-2, 1099, and other income forms
Interest, dividends, retirement income
Self-employment and business income basics
Deductions & Adjustments
IRA contributions, student loan interest, HSA contributions
Business expenses and depreciation
Education expenses and tuition deductions
Tax Preparation & Software Use
H&R Block software navigation and workflow
Data entry accuracy and error checking
Electronic filing procedures
Credits & Payments
Estimated tax payments
,Refunds vs. balances due
Payment options and IRS procedures
Client Interaction & Ethics
Confidentiality and privacy requirements
Professional conduct and ethical responsibilities
Identifying potential fraud or red flags
Problem Solving & Troubleshooting
Correcting errors in forms
Amended returns
Handling IRS notices and inquiries
, A taxpayer should include which of the following when
figuring their federal gross income?
A. Prior-year federal income tax refund.
B. Ordinary dividends.
C. Personal injury compensation.
D. Qualified disaster relief payments.
Answer: B