INTUIT ACADEMY TAX LEVEL 1
CERTIFICATION EVALUATION EXAMS
COMPLETE QUESTIONS AND ANSWERS
PRACTICE SOLUTION
⩥ Choose the answer that correctly reflects the five filing statuses that
taxpayers can choose in 2023.
Answer: Single, Married filing jointly, Married filing separately, Head of
household, Qualifying surviving spouse (QSS)
⩥ Manny is recently divorced. He provided all the costs of keeping up
his home for the year. Manny's son, Franklin, lived with him the entire
year. Franklin is 23 years old and was not a full-time student during the
tax year. Franklin earned $5,600 from a part-time job during the year.
Based on these facts, what is the BEST filing status for Manny?
Answer: Single
⩥ Tammy and Hector are married and have always filed jointly. They
have no children or other dependents. Tammy dies on March 4. Hector
remarries on November 30, to Jennifer. Jennifer and Hector plan to file
jointly. Before Tammy's death on March 4, she had earned $27,000 in
wages. What is Tammy's filing status (the deceased spouse) on her final
Form 1040?
Answer: Married Filing Separate
,⩥ Nadine is 42 and married. She legally separated from her husband last
year, and has lived apart from him the entire year. She and her husband
do not have any contact and she does not know where he is living now.
Nadine provides all of the support for her father, Jonas, who is 75 years
old and lives independently in his separate home. Nadine plans to claim
her father as a dependent. Which of the following filing statuses is
Nadine allowed to use when filing and generally will be the most
advantageous for her to use?
Answer: Head of Household
⩥ Which of the following is not a requirement a taxpayer must meet in
order to claim head of household filing status?
Answer: The taxpayer's home was the main home of a foster child for
more than half the year.
⩥ Sarah and Daria are registered domestic partners (RDPs) living in
California. What is their filing status for federal tax purposes?
Answer: Single.
⩥ Ruth and Peter were married on January 9, 2023. Peter died suddenly
on November 10, 2023. Ruth did not remarry during the year. She has no
dependents. What filing status is available to her?
Answer: She can choose to file Married Filing Jointly OR Married Filing
Separately.
, ⩥ Elise's husband died on May 1, 2023. She has one dependent son,
aged 18. What is the most beneficial filing status for Elise in 2023,
assuming she does not remarry before year-end?
Answer: Married Filing Jointly
⩥ Angie and Gregory divorced on December 20, 2023. They have no
children or other dependents and neither of them has remarried. Their
filing status should be:
Answer: Single
⩥ Jackie and Keoni are divorced and their 10-year-old daughter lives
with Jackie. Keoni pays child support to Jackie. Jackie is trying to
decide if she qualifies to file as Head of Household. What expense
should she NOT include when calculating if she pays more than half the
cost of keeping up the home?
Answer: The cost of textbooks for her daughter.
⩥ Gilberto and Astrid are married and currently live together. They are
experiencing marital difficulties caused by Astrid's delinquent student
loans and prior-year tax liabilities. Gilberto wants to be responsible for
his own taxes, but he doesn't want to have anything to do with Astrid's
tax troubles. They have one 9-month old son, named Inigo. Which filing
status should Gilberto and Astrid use?
Answer: They can each file Married filing separately
CERTIFICATION EVALUATION EXAMS
COMPLETE QUESTIONS AND ANSWERS
PRACTICE SOLUTION
⩥ Choose the answer that correctly reflects the five filing statuses that
taxpayers can choose in 2023.
Answer: Single, Married filing jointly, Married filing separately, Head of
household, Qualifying surviving spouse (QSS)
⩥ Manny is recently divorced. He provided all the costs of keeping up
his home for the year. Manny's son, Franklin, lived with him the entire
year. Franklin is 23 years old and was not a full-time student during the
tax year. Franklin earned $5,600 from a part-time job during the year.
Based on these facts, what is the BEST filing status for Manny?
Answer: Single
⩥ Tammy and Hector are married and have always filed jointly. They
have no children or other dependents. Tammy dies on March 4. Hector
remarries on November 30, to Jennifer. Jennifer and Hector plan to file
jointly. Before Tammy's death on March 4, she had earned $27,000 in
wages. What is Tammy's filing status (the deceased spouse) on her final
Form 1040?
Answer: Married Filing Separate
,⩥ Nadine is 42 and married. She legally separated from her husband last
year, and has lived apart from him the entire year. She and her husband
do not have any contact and she does not know where he is living now.
Nadine provides all of the support for her father, Jonas, who is 75 years
old and lives independently in his separate home. Nadine plans to claim
her father as a dependent. Which of the following filing statuses is
Nadine allowed to use when filing and generally will be the most
advantageous for her to use?
Answer: Head of Household
⩥ Which of the following is not a requirement a taxpayer must meet in
order to claim head of household filing status?
Answer: The taxpayer's home was the main home of a foster child for
more than half the year.
⩥ Sarah and Daria are registered domestic partners (RDPs) living in
California. What is their filing status for federal tax purposes?
Answer: Single.
⩥ Ruth and Peter were married on January 9, 2023. Peter died suddenly
on November 10, 2023. Ruth did not remarry during the year. She has no
dependents. What filing status is available to her?
Answer: She can choose to file Married Filing Jointly OR Married Filing
Separately.
, ⩥ Elise's husband died on May 1, 2023. She has one dependent son,
aged 18. What is the most beneficial filing status for Elise in 2023,
assuming she does not remarry before year-end?
Answer: Married Filing Jointly
⩥ Angie and Gregory divorced on December 20, 2023. They have no
children or other dependents and neither of them has remarried. Their
filing status should be:
Answer: Single
⩥ Jackie and Keoni are divorced and their 10-year-old daughter lives
with Jackie. Keoni pays child support to Jackie. Jackie is trying to
decide if she qualifies to file as Head of Household. What expense
should she NOT include when calculating if she pays more than half the
cost of keeping up the home?
Answer: The cost of textbooks for her daughter.
⩥ Gilberto and Astrid are married and currently live together. They are
experiencing marital difficulties caused by Astrid's delinquent student
loans and prior-year tax liabilities. Gilberto wants to be responsible for
his own taxes, but he doesn't want to have anything to do with Astrid's
tax troubles. They have one 9-month old son, named Inigo. Which filing
status should Gilberto and Astrid use?
Answer: They can each file Married filing separately
