3/7/26, 9:30 AM H&R Block Specialist Test EXAM fully solved & updated 2025-2026(latest version verified for accuracy) (Questions + Answers) Solve…
H&R Block Specialist Test EXAM fully solved &
updated 2025-2026(latest version verified for
accuracy) (Questions + Answers) Solved 100%
Correct!!
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Terms in this set (67)
Sam pays his 19 yr. old son, Joshua, A. Since Joshua is not performing any child case
$550/month to maintain the lawn & services, the household tax rules do not apply.
garden at the family residence. Sam B. Since Joshua is the taxpayer's child under age 21,
is subject to what household the household employment tax rules do not apply.
employment tax rules for Joshua? 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 A. Prior-year federal income tax refund.
the following when figuring their B. Ordinary dividends.
federal gross income? C. Personal injury compensation.
D. Qualified disaster relief payments.
Answer: B
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, 3/7/26, 9:30 AM H&R Block Specialist Test EXAM fully solved & updated 2025-2026(latest version verified for accuracy) (Questions + Answers) Solve…
A taxpayer is required to file A. Retirement savings contributions credit.
Schedule 1 (Form 1040) when B. Health savings account deduction
claiming which of the following? C. Education credit
D. Excess advance premium tax credit repayment
Answer: B
In 2018, the excise tax for excess A. 0%
contributions to a health savings B. 6%
account is _____________. C. 10%
D. 20%
Answer: B
In 2018, the additional excise tax for A. 0%
non-qualified distributions from a B. 6%
health savings account is ____________. C. 10%
D. 20%
Answer: D
Cynthia works full-time as a teacher's A. She may not claim the deduction b/c she is not
aide at an elementary school. In considered an eligible educator.
2018, she paid $250 to participate in B. Since she spent the $250 on professional
a professional development course, development rather than classroom supplies, she is
hoping to upgrade her job skills. not eligible for this deduction.
Since she was no reimbursed for this C. She may claim the deduction since she is an
expense, she would like to claim the eligible educator and the professional
educator expense deduction. As development course is a qualified expense.
Cynthia's Tax Pro, what advice would D. Since employee business expenses are no
you offer her? longer deductible on SCH A, she may not claim a
deduction for the cost of the professional
development course.
Answer: C
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H&R Block Specialist Test EXAM fully solved &
updated 2025-2026(latest version verified for
accuracy) (Questions + Answers) Solved 100%
Correct!!
Save
Terms in this set (67)
Sam pays his 19 yr. old son, Joshua, A. Since Joshua is not performing any child case
$550/month to maintain the lawn & services, the household tax rules do not apply.
garden at the family residence. Sam B. Since Joshua is the taxpayer's child under age 21,
is subject to what household the household employment tax rules do not apply.
employment tax rules for Joshua? 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 A. Prior-year federal income tax refund.
the following when figuring their B. Ordinary dividends.
federal gross income? C. Personal injury compensation.
D. Qualified disaster relief payments.
Answer: B
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, 3/7/26, 9:30 AM H&R Block Specialist Test EXAM fully solved & updated 2025-2026(latest version verified for accuracy) (Questions + Answers) Solve…
A taxpayer is required to file A. Retirement savings contributions credit.
Schedule 1 (Form 1040) when B. Health savings account deduction
claiming which of the following? C. Education credit
D. Excess advance premium tax credit repayment
Answer: B
In 2018, the excise tax for excess A. 0%
contributions to a health savings B. 6%
account is _____________. C. 10%
D. 20%
Answer: B
In 2018, the additional excise tax for A. 0%
non-qualified distributions from a B. 6%
health savings account is ____________. C. 10%
D. 20%
Answer: D
Cynthia works full-time as a teacher's A. She may not claim the deduction b/c she is not
aide at an elementary school. In considered an eligible educator.
2018, she paid $250 to participate in B. Since she spent the $250 on professional
a professional development course, development rather than classroom supplies, she is
hoping to upgrade her job skills. not eligible for this deduction.
Since she was no reimbursed for this C. She may claim the deduction since she is an
expense, she would like to claim the eligible educator and the professional
educator expense deduction. As development course is a qualified expense.
Cynthia's Tax Pro, what advice would D. Since employee business expenses are no
you offer her? longer deductible on SCH A, she may not claim a
deduction for the cost of the professional
development course.
Answer: C
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