CERTIFICATION EVALUATION TESTS 2026
COMPLETE QUESTIONS AND ANSWERS 100
PERCENT CORRECT
◉ Income at/above threshold. Answer: Must file a return.
◉ Dependents claimed in someone else's return may still qualify to
file a return. Answer: True
◉ Even if the taxpayer is not required to file a return, they may still
file a return that might bring a refund for any federal income tax
withheld. Answer: True
◉ When someone files. Answer: They must choose a filing status.
◉ If you were married at the end of the tax year you can choose.
Answer: Whether to file jointly or separately.
◉ If one spouse chooses to file separately. Answer: Both must file
separately.
, ◉ Married as of December 31st. Answer: File as Married Filing
Jointly or Married Filing Separately.
◉ Filing Jointly may. Answer: Get bigger tax breaks or pay less in
taxes than if filing separately.
◉ Single Filing Status. Answer: Have never been married or has been
divorced or legally separated under state law.
◉ Single Filing Status (more). Answer: Widowed before January 1 of
tax year and no qualifying child. Or do not qualify for any other filing
status (like Head of Household).
◉ Head of Household Status. Answer: Paid more than half the cost of
keeping up the home. Or considered unmarried.
◉ Considered Unmarried. Answer: If they file a separate return, paid
more than half the cost of keeping up the home, their spouse did not
live in their home during the last six months of the year.
◉ Considered Unmarried (cont). Answer: Have a child, stepchild, or
foster child whose main home was with them for more than half a
year. Can claim the child as a qualifying dependent.