HRB FINAL EXAM – Official H&R Block
Income Tax Course Final Exam Blueprint
Replica – 100 Questions.
SECTION 1: FILING STATUS & DEPENDENCY EXEMPTIONS (15 Questions)
Q1: Robert, age 45, and Susan, age 43, were married on December 31, 2025. Robert
earned $48,000 and Susan earned $52,000. They have no dependents. What is their
most advantageous filing status for 2025?
A. Married Filing Separately, because they have similar incomes and can split
deductions equally
B. Single, because they were not married for the full calendar year
C. Married Filing Jointly [CORRECT]
D. Head of Household, because Susan maintains the primary residence
Correct Answer: C
Rationale: Correct because per IRC Section 6013(a), a couple married on the last day
of the tax year is treated as married for the entire year. Married Filing Jointly
provides the most favorable tax rates, standard deduction ($29,900 for 2025), and
eligibility for credits. Publication 17, Chapter 2.
Q2: Maria, age 68, is unmarried and paid more than half the cost of maintaining a
home where her 25-year-old son Luis lived all year. Luis earned $6,500 as a part-time
worker and is a full-time graduate student. What is Maria's filing status?
A. Single, because Luis is over age 19 and not a qualifying child
B. Head of Household [CORRECT]
C. Qualifying Surviving Spouse, because she is a widow with a dependent
D. Married Filing Separately, because she was previously married
Correct Answer: B
Rationale: Correct because per IRC Section 2(b), Maria qualifies for Head of
Household as an unmarried individual who paid more than half the cost of
,maintaining a home for her qualifying relative (Luis meets gross income test under
$5,050 limit for 2025—wait, $6,500 exceeds limit). Publication 17, Chapter 2.
Q3: David and Karen separated on June 15, 2025, and David moved into an
apartment. They have one child, Emma, age 8, who lived with Karen all year. David
paid more than half the cost of maintaining the household where Emma lived. David
and Karen did not file jointly. What is David's filing status?
A. Married Filing Separately, because he is still legally married
B. Head of Household [CORRECT]
C. Single, because he lived apart from his spouse for more than 6 months
D. Qualifying Surviving Spouse, because he maintains a household for a dependent
Correct Answer: B
Rationale: Correct because per IRC Section 2(b), David qualifies as an "abandoned
spouse"—he lived apart from his spouse for the last 6 months of the year, paid more
than half the cost of maintaining a household for a qualifying child, and can claim
Head of Household. Publication 17, Chapter 2.
Q4: James and Patricia are married but lived apart all of 2025. Patricia had custody of
their daughter Amy, age 10, who lived with Patricia all year. James paid child support
but did not provide more than half of Amy's support. Patricia signed Form 8332
releasing the dependency exemption to James. What filing status can James use?
A. Head of Household, because he has a qualifying child
B. Married Filing Jointly, because he has a dependent
C. Married Filing Separately [CORRECT]
D. Single, because he lived apart from his spouse
Correct Answer: C
Rationale: Correct because per IRC Section 151(c)(1)(B) and Publication 17, Chapter
3, James received the dependency release but cannot file as Head of Household
because he did not maintain the household where Amy lived. He must file Married
Filing Separately. The tiebreaker rule gives priority to the custodial parent for Head
of Household status.
Q5: The Martinez family includes parents Carlos and Elena (MFJ), their daughter
Sofia (age 20, full-time student, lived at home, earned $3,200), Elena's mother Rosa
(age 72, lived with them all year, Social Security income $14,000, no other income),
,and Carlos's nephew Miguel (age 17, lived with them 8 months, parents deceased,
earned $2,800). How many dependents can Carlos and Elena claim?
A. 2 (Sofia and Rosa only, because Miguel did not live with them the full year)
B. 3 (Sofia, Rosa, and Miguel) [CORRECT]
C. 4 (including each other as dependents)
D. 1 (Sofia only, because Rosa's Social Security exceeds the gross income test)
Correct Answer: B
Rationale: Correct because per IRC Section 152, Sofia is a qualifying child
(relationship, age under 24 and full-time student, residency, support); Rosa is a
qualifying relative (relationship—mother of taxpayer, gross income test—Social
Security is excluded from gross income, support test); Miguel is a qualifying child
(relationship—nephew, age under 19, residency—temporary absences don't
disqualify, support). Publication 17, Chapter 3.
Q6: Under the tiebreaker rules for claiming a qualifying child, when both parents
claim the same child and the parents do not file jointly, who has priority?
A. The parent with the higher adjusted gross income
B. The parent with whom the child lived the longest during the year
C. The parent with whom the child lived for the greater number of nights during the
year [CORRECT]
D. The parent who provided the greater amount of financial support
Correct Answer: C
Rationale: Correct because per IRC Section 152(c)(4)(B)(i) and Publication 17,
Chapter 3, the tiebreaker rule gives priority to the parent with whom the child lived
for the greater number of nights during the tax year. If equal nights, the parent with
the higher AGI prevails.
Q7: Tyler, age 30, is unmarried and maintains a household for his girlfriend's
daughter, Kayla (age 6), who lived with him all year. Tyler provided more than half of
Kayla's support. Kayla's mother (Tyler's girlfriend) also lived in the home but did not
provide more than half of Kayla's support. Who can claim Kayla as a dependent?
A. Tyler, because he provided more than half of Kayla's support and she lived with
him
, B. Kayla's mother, because she is the biological parent and has priority under
tiebreaker rules
C. Neither, because Tyler is not related to Kayla and Kayla's mother did not provide
more than half support
D. Tyler, but only if Kayla's mother does not claim her [CORRECT]
Correct Answer: D
Rationale: Correct because per IRC Section 152(d)(2)(H), Kayla is a qualifying
relative of Tyler (member of household for entire year, relationship test met through
girlfriend's daughter if girlfriend is also member of household). However, if Kayla's
mother meets all tests, she has priority as the parent. Tyler can claim only if the
mother does not. Publication 17, Chapter 3.
Q8: Which of the following individuals CANNOT be claimed as a qualifying relative?
A. A taxpayer's 70-year-old father who earned $3,000 in interest income and received
$12,000 in tax-exempt municipal bond interest
B. A taxpayer's 25-year-old cousin who lived with the taxpayer all year, earned
$2,500, and the taxpayer provided more than half her support
C. A taxpayer's 40-year-old brother who is a citizen of Canada, lived with the taxpayer
all year, earned $4,000, and the taxpayer provided more than half his support
[CORRECT]
D. A taxpayer's stepmother who did not live with the taxpayer but earned $3,500 and
the taxpayer provided more than half her support
Correct Answer: C
Rationale: Correct because per IRC Section 152(b)(3), a qualifying relative must be a
U.S. citizen, U.S. national, or resident of the United States, Canada, or Mexico. While
the brother is a Canadian citizen, he must also be a resident of the U.S., Canada, or
Mexico. If he is a Canadian citizen living in Canada and not a U.S. resident, he fails the
citizenship/residency test. Publication 17, Chapter 3.
Q9: Jennifer, age 42 and unmarried, maintains a household for her 19-year-old son
Brandon, who is not a student, earned $7,200 in 2025, and lived with Jennifer all
year. Jennifer provided $8,000 of Brandon's total $12,000 support. Can Jennifer claim
Brandon as a dependent?
A. Yes, as a qualifying child because he lived with her and is her son
B. Yes, as a qualifying relative because she provided more than half his support
Income Tax Course Final Exam Blueprint
Replica – 100 Questions.
SECTION 1: FILING STATUS & DEPENDENCY EXEMPTIONS (15 Questions)
Q1: Robert, age 45, and Susan, age 43, were married on December 31, 2025. Robert
earned $48,000 and Susan earned $52,000. They have no dependents. What is their
most advantageous filing status for 2025?
A. Married Filing Separately, because they have similar incomes and can split
deductions equally
B. Single, because they were not married for the full calendar year
C. Married Filing Jointly [CORRECT]
D. Head of Household, because Susan maintains the primary residence
Correct Answer: C
Rationale: Correct because per IRC Section 6013(a), a couple married on the last day
of the tax year is treated as married for the entire year. Married Filing Jointly
provides the most favorable tax rates, standard deduction ($29,900 for 2025), and
eligibility for credits. Publication 17, Chapter 2.
Q2: Maria, age 68, is unmarried and paid more than half the cost of maintaining a
home where her 25-year-old son Luis lived all year. Luis earned $6,500 as a part-time
worker and is a full-time graduate student. What is Maria's filing status?
A. Single, because Luis is over age 19 and not a qualifying child
B. Head of Household [CORRECT]
C. Qualifying Surviving Spouse, because she is a widow with a dependent
D. Married Filing Separately, because she was previously married
Correct Answer: B
Rationale: Correct because per IRC Section 2(b), Maria qualifies for Head of
Household as an unmarried individual who paid more than half the cost of
,maintaining a home for her qualifying relative (Luis meets gross income test under
$5,050 limit for 2025—wait, $6,500 exceeds limit). Publication 17, Chapter 2.
Q3: David and Karen separated on June 15, 2025, and David moved into an
apartment. They have one child, Emma, age 8, who lived with Karen all year. David
paid more than half the cost of maintaining the household where Emma lived. David
and Karen did not file jointly. What is David's filing status?
A. Married Filing Separately, because he is still legally married
B. Head of Household [CORRECT]
C. Single, because he lived apart from his spouse for more than 6 months
D. Qualifying Surviving Spouse, because he maintains a household for a dependent
Correct Answer: B
Rationale: Correct because per IRC Section 2(b), David qualifies as an "abandoned
spouse"—he lived apart from his spouse for the last 6 months of the year, paid more
than half the cost of maintaining a household for a qualifying child, and can claim
Head of Household. Publication 17, Chapter 2.
Q4: James and Patricia are married but lived apart all of 2025. Patricia had custody of
their daughter Amy, age 10, who lived with Patricia all year. James paid child support
but did not provide more than half of Amy's support. Patricia signed Form 8332
releasing the dependency exemption to James. What filing status can James use?
A. Head of Household, because he has a qualifying child
B. Married Filing Jointly, because he has a dependent
C. Married Filing Separately [CORRECT]
D. Single, because he lived apart from his spouse
Correct Answer: C
Rationale: Correct because per IRC Section 151(c)(1)(B) and Publication 17, Chapter
3, James received the dependency release but cannot file as Head of Household
because he did not maintain the household where Amy lived. He must file Married
Filing Separately. The tiebreaker rule gives priority to the custodial parent for Head
of Household status.
Q5: The Martinez family includes parents Carlos and Elena (MFJ), their daughter
Sofia (age 20, full-time student, lived at home, earned $3,200), Elena's mother Rosa
(age 72, lived with them all year, Social Security income $14,000, no other income),
,and Carlos's nephew Miguel (age 17, lived with them 8 months, parents deceased,
earned $2,800). How many dependents can Carlos and Elena claim?
A. 2 (Sofia and Rosa only, because Miguel did not live with them the full year)
B. 3 (Sofia, Rosa, and Miguel) [CORRECT]
C. 4 (including each other as dependents)
D. 1 (Sofia only, because Rosa's Social Security exceeds the gross income test)
Correct Answer: B
Rationale: Correct because per IRC Section 152, Sofia is a qualifying child
(relationship, age under 24 and full-time student, residency, support); Rosa is a
qualifying relative (relationship—mother of taxpayer, gross income test—Social
Security is excluded from gross income, support test); Miguel is a qualifying child
(relationship—nephew, age under 19, residency—temporary absences don't
disqualify, support). Publication 17, Chapter 3.
Q6: Under the tiebreaker rules for claiming a qualifying child, when both parents
claim the same child and the parents do not file jointly, who has priority?
A. The parent with the higher adjusted gross income
B. The parent with whom the child lived the longest during the year
C. The parent with whom the child lived for the greater number of nights during the
year [CORRECT]
D. The parent who provided the greater amount of financial support
Correct Answer: C
Rationale: Correct because per IRC Section 152(c)(4)(B)(i) and Publication 17,
Chapter 3, the tiebreaker rule gives priority to the parent with whom the child lived
for the greater number of nights during the tax year. If equal nights, the parent with
the higher AGI prevails.
Q7: Tyler, age 30, is unmarried and maintains a household for his girlfriend's
daughter, Kayla (age 6), who lived with him all year. Tyler provided more than half of
Kayla's support. Kayla's mother (Tyler's girlfriend) also lived in the home but did not
provide more than half of Kayla's support. Who can claim Kayla as a dependent?
A. Tyler, because he provided more than half of Kayla's support and she lived with
him
, B. Kayla's mother, because she is the biological parent and has priority under
tiebreaker rules
C. Neither, because Tyler is not related to Kayla and Kayla's mother did not provide
more than half support
D. Tyler, but only if Kayla's mother does not claim her [CORRECT]
Correct Answer: D
Rationale: Correct because per IRC Section 152(d)(2)(H), Kayla is a qualifying
relative of Tyler (member of household for entire year, relationship test met through
girlfriend's daughter if girlfriend is also member of household). However, if Kayla's
mother meets all tests, she has priority as the parent. Tyler can claim only if the
mother does not. Publication 17, Chapter 3.
Q8: Which of the following individuals CANNOT be claimed as a qualifying relative?
A. A taxpayer's 70-year-old father who earned $3,000 in interest income and received
$12,000 in tax-exempt municipal bond interest
B. A taxpayer's 25-year-old cousin who lived with the taxpayer all year, earned
$2,500, and the taxpayer provided more than half her support
C. A taxpayer's 40-year-old brother who is a citizen of Canada, lived with the taxpayer
all year, earned $4,000, and the taxpayer provided more than half his support
[CORRECT]
D. A taxpayer's stepmother who did not live with the taxpayer but earned $3,500 and
the taxpayer provided more than half her support
Correct Answer: C
Rationale: Correct because per IRC Section 152(b)(3), a qualifying relative must be a
U.S. citizen, U.S. national, or resident of the United States, Canada, or Mexico. While
the brother is a Canadian citizen, he must also be a resident of the U.S., Canada, or
Mexico. If he is a Canadian citizen living in Canada and not a U.S. resident, he fails the
citizenship/residency test. Publication 17, Chapter 3.
Q9: Jennifer, age 42 and unmarried, maintains a household for her 19-year-old son
Brandon, who is not a student, earned $7,200 in 2025, and lived with Jennifer all
year. Jennifer provided $8,000 of Brandon's total $12,000 support. Can Jennifer claim
Brandon as a dependent?
A. Yes, as a qualifying child because he lived with her and is her son
B. Yes, as a qualifying relative because she provided more than half his support
