MARYLAND TAX PREPARER EXAM 2026 – PRACTICE TEST QUESTIONS & VERIFIED ANSWERS

MARYLAND TAX PREPARER EXAM 2026 –
PRACTICE TEST QUESTIONS & VERIFIED
ANSWERS


MARYLAND TAX PREPARER EXAM 2026 – PRACTICE TEST QUESTIONS & VERIFIED
ANSWERS



• This practice material covers federal and Maryland-specific tax law with verified
answers and EXPERT RATIONALE designed to reinforce your understanding — work
through each question independently by covering the answer before reviewing,
then use the EXPERT RATIONALE to understand the reasoning, not just memorize
the answer.

• Each question features five clearly spaced options, a boldly marked correct
answer, and a concise EXPERT RATIONALE placed directly beneath it to help you
connect the rule to the real exam logic tested by Maryland tax authorities.



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SECTION 1 — FEDERAL TAX FUNDAMENTALS ━━━━━━━━━━━━━━━━━━
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Q1. What is the standard deduction for a single filer for the 2025 tax year?

A. $12,950

B. $13,850

C. $14,600

D. $15,000

E. $15,700

,✔ Correct Answer: D. $15,000 EXPERT RATIONALE: For the 2025 tax year, the IRS
increased the standard deduction for single filers to $15,000, up from $14,600 in
2024, due to annual inflation adjustments.



Q2. What is the standard deduction for married filing jointly for the 2025 tax
year?

A. $27,700

B. $29,200

C. $30,000

D. $28,900

E. $31,500

✔ Correct Answer: C. $30,000 EXPERT RATIONALE: For 2025, the standard
deduction for married filing jointly is $30,000, up from $29,200 in 2024, reflecting
annual inflation-based adjustments made by the IRS.



Q3. What is the federal income tax filing deadline for individual returns (Form
1040) in 2026?

A. March 15, 2026

B. April 1, 2026

C. April 15, 2026

D. May 1, 2026

E. June 15, 2026

✔ Correct Answer: C. April 15, 2026 EXPERT RATIONALE: The standard federal
filing deadline for individual income tax returns is April 15 each year, unless it falls
on a weekend or federal holiday, in which case the deadline shifts to the next
business day.

,Q4. Which filing status generally results in the lowest tax liability for an
unmarried taxpayer supporting a qualifying dependent?

A. Single

B. Married Filing Separately

C. Head of Household

D. Qualifying Surviving Spouse

E. Married Filing Jointly

✔ Correct Answer: C. Head of Household EXPERT RATIONALE: Head of Household
provides a higher standard deduction ($22,500 for 2025) and more favorable tax
brackets than Single status, making it the most beneficial option for qualifying
unmarried taxpayers who maintain a home for a qualifying person.



Q5. Which of the following is NOT a recognized filing status for federal income
tax purposes?

A. Single

B. Head of Household

C. Married Filing Jointly

D. Dependent Filer

E. Qualifying Surviving Spouse

✔ Correct Answer: D. Dependent Filer EXPERT RATIONALE: The five IRS-
recognized filing statuses are Single, Married Filing Jointly, Married Filing Separately,
Head of Household, and Qualifying Surviving Spouse. "Dependent Filer" is not a
recognized status.



Q6. A taxpayer who cannot file by April 15 may request an automatic
extension to:

A. June 15

, B. July 15

C. August 15

D. October 15

E. November 15

✔ Correct Answer: D. October 15 EXPERT RATIONALE: Filing Form 4868 grants an
automatic 6-month extension, moving the filing deadline to October 15. Critically,
this extends only the time to file — not the time to pay. Any tax owed is still due by
April 15 to avoid penalties and interest.



Q7. What is the penalty for failure to file a federal tax return on time, absent
reasonable cause?

A. 1% per month, up to 10%

B. 5% per month, up to 25%

C. 10% per month, up to 50%

D. 2% per month, up to 20%

E. 3% per month, up to 15%

✔ Correct Answer: B. 5% per month, up to 25% EXPERT RATIONALE: The IRS
failure-to-file penalty is 5% of the unpaid tax for each month or part of a month the
return is late, capped at a maximum of 25% of the unpaid tax. When both failure-
to-file and failure-to-pay penalties apply simultaneously, the rate is adjusted.



Q8. What is the penalty for failure to pay federal taxes owed by the due date?

A. 0.25% per month, up to 25%

B. 0.5% per month, up to 25%

C. 1% per month, up to 25%

D. 5% per month, up to 25%