H&R Block Income Tax Course Study Guide
2026-2027 Questions And Answers Graded
A+
Can a taxpayer who may be claimed by another person on their return claim a
dependent?
No
Items Considered In Determining A Dependent's Support
Food; lodging; clothing; grooming and personal care items; most medical and
dental expenses, including health insurance premiums; most education expenses;
child and dependent care; transportation; recreational activities; capital items
purchased for dependent's individual use.
Amount of Child Tax Credit
$1,000 per child.
Qualifications for Child Tax Credit
(1) The taxpayer must have a qualifying child. (2) The qualifying child must be
under the age of 17 at the end of the year. (3) The qualifying child must be claimed
on the taxpayer's return. (4) The qualifying child must be a US citizen, US
national, or resident of the US.
,Child Tax Credit Income Phaseout Levels
$75,000 - Single, Head of Household, Qualifying Widow(er)
$110,000 - Married Filing Jointly
$55,000 - Married Filing Separately
Michael and Darla are married and have a daughter, Kayla (14). They all lived
together for all of 2011. Kayla had no income. Qualifying child or relative?
Qualifying Child
Dale (25) is single. His brother, Jeff (27), lived with him for all of 2011. Jeff
earned $3,000, all from wages, and had no other income. Dale provided more than
half of Jeff's support. Jeff is not permanently or totally disabled. No one else lived
with Dale. Qualifying child or relative?
Qualifying Relative
Cassandra is single. Her son, William (3), lived with her for all of 2011. William
had no income. Qualifying child or relative?
Qualifying Child
Harold and Helen are married and have a son, Hank (22). Hank is a full-time
student. Hand earned $3,800, all from wages, and had no other income. Harold and
Helen provided 80% of Hank's support. Hank lives on campus while school is in
,session. During the summer, Hank lives with Harold and Helen. Qualifying child
or relative?
Qualifying Child
Megan (27) is single. Her cousin, Pam (29), moved in with her in February of
2011. Pam earned $3,300, all from wages, and had no other income. Megan
provided 60% of Pam's support. Pam is not permanently or totally disabled. No one
else lived with Megan. Qualifying child or relative?
Neither
Martin is single. His mother, Agnes (61), came to live with him in August of 2011.
Agnes earned $14,000, all from wages, and had no other income. Martin provided
25% of Agnes' support. Agnes is not permanently or totally disabled. No one else
lived with Martin. Qualifying child or relative?
Neither
Teresa is single. Her daughter, Roberta (21), lived with her for all of 2011. Roberta
is not a full-time student. Roberta earned $1,700, all from wages, and had no other
income. Teresa provided 75% of Roberta's support. Roberta is not permanently or
totally disabled. No one else lived with Teresa. Qualifying child or relative?
Qualifying Relative
George and Amanda are married and adopted a daughter, Sue Linn (4). The
adoption was finalized in February of 2011, and Sue Linn came to live with
George and Amanda that same month. Sue Linn had no income. Qualifying child
or relative?
, Qualifying Child
Tameka is single. Victoria (5) was lawfully placed in her care by the court in
November of 2011. Victoria had no income and did not provide more than half of
her own support. Prior to living with Tameka, Victoria lived with her mother for
10 months. Tameka provided 20% of Victoria's support. No one else lived with
Tameka. Qualifying child or relative?
Neither
Jeremy and Joan are married. Their daughter, Jessica (29), lived with them for all
of 2011. Jessica had no income. Jessica is permanently and totally disabled.
Qualifying child or relative?
Qualifying Child
Mike (33) and Janet (34) are not married but lived together for all of 2011, and
Mike provided the total support for the home as Janet had no income. Living with
them all year were Janet's two children Tim (12) and Sally (9). Neither child had
any income. Sally's father is Mike's brother. When Mike files his return, will Sally
qualify as his Qualifying Child or Relative?
Qualifying Child
Leslie is single. Jack is Leslie's qualifying child. No one can claim Leslie on their
tax return. Jack is not married. Both Leslie and Jack are US citizens. Can Leslie
claim Jack as a dependent?
Yes
2026-2027 Questions And Answers Graded
A+
Can a taxpayer who may be claimed by another person on their return claim a
dependent?
No
Items Considered In Determining A Dependent's Support
Food; lodging; clothing; grooming and personal care items; most medical and
dental expenses, including health insurance premiums; most education expenses;
child and dependent care; transportation; recreational activities; capital items
purchased for dependent's individual use.
Amount of Child Tax Credit
$1,000 per child.
Qualifications for Child Tax Credit
(1) The taxpayer must have a qualifying child. (2) The qualifying child must be
under the age of 17 at the end of the year. (3) The qualifying child must be claimed
on the taxpayer's return. (4) The qualifying child must be a US citizen, US
national, or resident of the US.
,Child Tax Credit Income Phaseout Levels
$75,000 - Single, Head of Household, Qualifying Widow(er)
$110,000 - Married Filing Jointly
$55,000 - Married Filing Separately
Michael and Darla are married and have a daughter, Kayla (14). They all lived
together for all of 2011. Kayla had no income. Qualifying child or relative?
Qualifying Child
Dale (25) is single. His brother, Jeff (27), lived with him for all of 2011. Jeff
earned $3,000, all from wages, and had no other income. Dale provided more than
half of Jeff's support. Jeff is not permanently or totally disabled. No one else lived
with Dale. Qualifying child or relative?
Qualifying Relative
Cassandra is single. Her son, William (3), lived with her for all of 2011. William
had no income. Qualifying child or relative?
Qualifying Child
Harold and Helen are married and have a son, Hank (22). Hank is a full-time
student. Hand earned $3,800, all from wages, and had no other income. Harold and
Helen provided 80% of Hank's support. Hank lives on campus while school is in
,session. During the summer, Hank lives with Harold and Helen. Qualifying child
or relative?
Qualifying Child
Megan (27) is single. Her cousin, Pam (29), moved in with her in February of
2011. Pam earned $3,300, all from wages, and had no other income. Megan
provided 60% of Pam's support. Pam is not permanently or totally disabled. No one
else lived with Megan. Qualifying child or relative?
Neither
Martin is single. His mother, Agnes (61), came to live with him in August of 2011.
Agnes earned $14,000, all from wages, and had no other income. Martin provided
25% of Agnes' support. Agnes is not permanently or totally disabled. No one else
lived with Martin. Qualifying child or relative?
Neither
Teresa is single. Her daughter, Roberta (21), lived with her for all of 2011. Roberta
is not a full-time student. Roberta earned $1,700, all from wages, and had no other
income. Teresa provided 75% of Roberta's support. Roberta is not permanently or
totally disabled. No one else lived with Teresa. Qualifying child or relative?
Qualifying Relative
George and Amanda are married and adopted a daughter, Sue Linn (4). The
adoption was finalized in February of 2011, and Sue Linn came to live with
George and Amanda that same month. Sue Linn had no income. Qualifying child
or relative?
, Qualifying Child
Tameka is single. Victoria (5) was lawfully placed in her care by the court in
November of 2011. Victoria had no income and did not provide more than half of
her own support. Prior to living with Tameka, Victoria lived with her mother for
10 months. Tameka provided 20% of Victoria's support. No one else lived with
Tameka. Qualifying child or relative?
Neither
Jeremy and Joan are married. Their daughter, Jessica (29), lived with them for all
of 2011. Jessica had no income. Jessica is permanently and totally disabled.
Qualifying child or relative?
Qualifying Child
Mike (33) and Janet (34) are not married but lived together for all of 2011, and
Mike provided the total support for the home as Janet had no income. Living with
them all year were Janet's two children Tim (12) and Sally (9). Neither child had
any income. Sally's father is Mike's brother. When Mike files his return, will Sally
qualify as his Qualifying Child or Relative?
Qualifying Child
Leslie is single. Jack is Leslie's qualifying child. No one can claim Leslie on their
tax return. Jack is not married. Both Leslie and Jack are US citizens. Can Leslie
claim Jack as a dependent?
Yes
