H&R Block Specialist Test Newest 2026
Questions and Correct Detailed Answers
Already Graded A+
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? -
CORRECT ANSWER-A. April 15, 2021
B. February 19, 2021
C. April 15, 2020
D. April 17, 2018
Answer: A
All of the following issues may be corrected or changed by filing Form 1040X,
Amended U.S. Individual Income Tax Return, EXCEPT: - CORRECT ANSWER-
A. The amount of deductible medical expenses was reported incorrectly on the
original return
B. An error that was made on a trust return needs to be corrected
C. Wages for a 2nd job were not initially reported
D. A taxpayer who filed as a non-resident qualified for U.S. resident status
Answer: B
,Michelle converted her personal residence to rental property in 2018. She
purchased the property in 2014 for $110,000 of which $10,000 was allocable to
the land. Unfortunately, property values in her neighborhood have declined over
the past few yrs. On the date of conversion, the FMV of the property was
$98,000; $10,000 was allocated to the land. Michelle's basis for depreciation in
the property is: - CORRECT ANSWER-A. $88,000
B. $98,000
C. $100,000
D. $110,000
Answer: A
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? - CORRECT ANSWER-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? - CORRECT ANSWER-A. Prior-year federal income tax refund.
B. Ordinary dividends.
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? - CORRECT ANSWER-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
_____________. - CORRECT ANSWER-A. 0%
B. 6%
C. 10%
, D. 20%
Answer: B
In 2018, the additional excise tax for non-qualified distributions from a health
savings account is ____________. - CORRECT ANSWER-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? - CORRECT ANSWER-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.
Questions and Correct Detailed Answers
Already Graded A+
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? -
CORRECT ANSWER-A. April 15, 2021
B. February 19, 2021
C. April 15, 2020
D. April 17, 2018
Answer: A
All of the following issues may be corrected or changed by filing Form 1040X,
Amended U.S. Individual Income Tax Return, EXCEPT: - CORRECT ANSWER-
A. The amount of deductible medical expenses was reported incorrectly on the
original return
B. An error that was made on a trust return needs to be corrected
C. Wages for a 2nd job were not initially reported
D. A taxpayer who filed as a non-resident qualified for U.S. resident status
Answer: B
,Michelle converted her personal residence to rental property in 2018. She
purchased the property in 2014 for $110,000 of which $10,000 was allocable to
the land. Unfortunately, property values in her neighborhood have declined over
the past few yrs. On the date of conversion, the FMV of the property was
$98,000; $10,000 was allocated to the land. Michelle's basis for depreciation in
the property is: - CORRECT ANSWER-A. $88,000
B. $98,000
C. $100,000
D. $110,000
Answer: A
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? - CORRECT ANSWER-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? - CORRECT ANSWER-A. Prior-year federal income tax refund.
B. Ordinary dividends.
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? - CORRECT ANSWER-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
_____________. - CORRECT ANSWER-A. 0%
B. 6%
C. 10%
, D. 20%
Answer: B
In 2018, the additional excise tax for non-qualified distributions from a health
savings account is ____________. - CORRECT ANSWER-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? - CORRECT ANSWER-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.
