H&R Block Specialist Test EXAM Questions with
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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
is subject to what household 21, the household employment tax rules do not
employment tax rules for Joshua? 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 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
,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 A. She may not claim the deduction b/c she is not
teacher's aide at an elementary considered an eligible educator.
school. In 2018, she paid $250 to B. Since she spent the $250 on professional
participate in a professional development rather than classroom supplies, she
development course, hoping to is not eligible for this deduction.
upgrade her job skills. Since she C. She may claim the deduction since she is an
was no reimbursed for this expense, eligible educator and the professional
she would like to claim the development course is a qualified expense.
educator expense deduction. As D. Since employee business expenses are no
Cynthia's Tax Pro, what advice longer deductible on SCH A, she may not claim a
would you offer her? deduction for the cost of the professional
development course.
Answer: C
, Major Winters, a member of the A. $0
Army Reserve, traveled to a B. $268
location 250 miles from his home to C. $463
perform his work in the reserve in D. $698
June 2018. His unreimbursed Answer: C
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?
Kimberly originally files her 2017 A. April 15, 2021
return on February 19, 2018. Under B. February 19, 2021
ordinary circumstances, what is the C. April 15, 2020
last day she can file an amended D. April 17, 2018
2017 return? Answer: A
All of the following issues may be A. The amount of deductible medical expenses
corrected or changed by filing was reported incorrectly on the original return
Form 1040X, Amended U.S. B. An error that was made on a trust return needs
Individual Income Tax Return, to be corrected
EXCEPT: 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
100% Correct Answers | Verified || ACTUAL
EXAM 2026 TEST!! Graded A+ | 2025|2026 EXAM
UPDATE
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
is subject to what household 21, the household employment tax rules do not
employment tax rules for Joshua? 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 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
,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 A. She may not claim the deduction b/c she is not
teacher's aide at an elementary considered an eligible educator.
school. In 2018, she paid $250 to B. Since she spent the $250 on professional
participate in a professional development rather than classroom supplies, she
development course, hoping to is not eligible for this deduction.
upgrade her job skills. Since she C. She may claim the deduction since she is an
was no reimbursed for this expense, eligible educator and the professional
she would like to claim the development course is a qualified expense.
educator expense deduction. As D. Since employee business expenses are no
Cynthia's Tax Pro, what advice longer deductible on SCH A, she may not claim a
would you offer her? deduction for the cost of the professional
development course.
Answer: C
, Major Winters, a member of the A. $0
Army Reserve, traveled to a B. $268
location 250 miles from his home to C. $463
perform his work in the reserve in D. $698
June 2018. His unreimbursed Answer: C
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?
Kimberly originally files her 2017 A. April 15, 2021
return on February 19, 2018. Under B. February 19, 2021
ordinary circumstances, what is the C. April 15, 2020
last day she can file an amended D. April 17, 2018
2017 return? Answer: A
All of the following issues may be A. The amount of deductible medical expenses
corrected or changed by filing was reported incorrectly on the original return
Form 1040X, Amended U.S. B. An error that was made on a trust return needs
Individual Income Tax Return, to be corrected
EXCEPT: 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
