MARYLAND TAX PREPARERS PRACTICE
TEST QUESTIONS WITH CORRECT
ANSWERS|| GRADED A+|| LATEST
UPDATE 2026
Filing Status - Married Filing Jointly -CORRECTANSWER Taxpayers who are married
on Dec. 31 and choose to file together.
Filing Status - Head of Household -CORRECTANSWER Unmarried taxpayer, pays
>50% household cost, and has a qualifying person.
Qualifying Child -CORRECTANSWER Tests Relationship, Age, Residency, Support,
Joint Return.
Qualifying Relative -CORRECTANSWER Tests Not a QC, Gross income test, Support
test, Relationship/Not member of household.
Standard Deduction -CORRECTANSWER Fixed amount based on filing status;
increases for age 65+ or blind.
Itemized Deductions -CORRECTANSWER Schedule A: medical >7.5%, taxes, interest,
charity, casualty/theft.
TEST QUESTIONS WITH CORRECT
ANSWERS|| GRADED A+|| LATEST
UPDATE 2026
Filing Status - Married Filing Jointly -CORRECTANSWER Taxpayers who are married
on Dec. 31 and choose to file together.
Filing Status - Head of Household -CORRECTANSWER Unmarried taxpayer, pays
>50% household cost, and has a qualifying person.
Qualifying Child -CORRECTANSWER Tests Relationship, Age, Residency, Support,
Joint Return.
Qualifying Relative -CORRECTANSWER Tests Not a QC, Gross income test, Support
test, Relationship/Not member of household.
Standard Deduction -CORRECTANSWER Fixed amount based on filing status;
increases for age 65+ or blind.
Itemized Deductions -CORRECTANSWER Schedule A: medical >7.5%, taxes, interest,
charity, casualty/theft.
