HRB ACTUAL TEST PAPER 2026
QUESTIONS AND SOLUTIONS GRADED A+
●● If an employee thinks their Form W2 is incorrect, what should they
do?
Answer: Employee should discuss with employer who issued the
document and request a W2C. If no help from employer, notify IRS. Tax
prepaper can then file a substitute.
●● What information do you need to know to determine whether a
taxpayer is required to file a return?
Answer: Gross income, filing status, age and if they are a dependent
●● For tax purposes, when is a person's marital status determined?
Answer: On the last day of the tax year
●● Where on the tax form can you find the regular standard deduction
amounts?
Answer: Line 22 on 1040A, In the left margin at the top of the page 2 of
forms 1040 and 1040A. Look at actual form to look for line
●● How much is added to the standard deduction if the taxpayer (or
spouse is age 65 or older, or blind?
,Answer: $1550 if unmarried, $1250 if married
●● What is the personal exemption amount for 2016?
Answer: $4,050
●● What two amounts are combined to make up the gross income filing
requirments for most taxpayers?
Answer: The standard deduction and the personal exemption amounts
●● Under what circumstances might a taxpayer be required to file a
return even though they do not meet the gross income filing
requirements?
Answer: 1. Has net employment of $400 or more net self employment 2.
You had unemployment income you owe medicare Advantage MSA,
receive HAS, Archer, MSA 3. Reeived an Advanced Premium Tax credit
even if they didn't otherwise have a filing requirment for the year *Tips,
HSA, SE $400, PTC
●● What is the difference between injured spouse allocation and
innocent spouse relief?
Answer: The difference between injured spouse and innocent spouse is
significant in the eyes of the IRS. Both release you from an income tax
liability arising from a "married filing jointly" return but different
outcomes. Innocent spouse filed a joint return byt was unaware that their
spouse deliberately under reported tax liability. Injured spouse seeks to
,protect his or her share of the refund in case it gets seized or offset due
to the other spouse's debts or unpaid obligations
●● CHAPTER 3: DEPENDENT EXEMPTIONS AND SUPPORT
Answer:
●● What four requirements must be met for an individual to be claimed
as a dependent
Answer: Must pass the dependent test, joint return test, citizenship,
qualifying child or relative
●● What are the five tests for a qualifying child?
Answer: 1. Relationship 2. Age 3. Residency 4. Support 5. Joint Return
●● How can a married individual meet the joint return test to remain a
qualifying child?
Answer: They can meet this test by not filing a joint return with their
spouse or they can file a joint return with their spouse if they are filing
only to claim a refund on any taxes withheld
●● How can you determine who paid more than half of a person's
support?
Answer: Total support is determined and reduced by the funds received
by and for the person from all sources other than the taxpaer. The
, remaining support is considered to be provided by the taxpayer. Other
sources might include government support Worksheet for Determining
Support
●● What happens if an individual is a qualifying child of more than one
taxpayer?
Answer: Generally, the custodial parent is the one in which the child
spent the most nights
●● What happens when more than one taxpayer claims the same
qualifying child?
Answer: Tie Breaker Rules apply : 1. The parent, if only one of the
persons is the childs parent 2. The parent with whom the child lived the
longest during the tax 3. The parents with the highest AGI if no parent
can claim the child as a qualifying child
●● What four tests must be met for an individual to be considered a
qualifying relative?
Answer: 1. Not be a qualifying child, the person cannot be the taxpayers
qualifying child or the qualifying child of another taxpayer 2.
Relationship: Child, brother, sister, step sister, step brother, step father ,
step mother, in-laws 3. Gross Income: gross income must be less than
$4050 4. Support: Taxpayer must provide more than half the support
●● How can the gross income for a qualifying relative test be satisfied?
QUESTIONS AND SOLUTIONS GRADED A+
●● If an employee thinks their Form W2 is incorrect, what should they
do?
Answer: Employee should discuss with employer who issued the
document and request a W2C. If no help from employer, notify IRS. Tax
prepaper can then file a substitute.
●● What information do you need to know to determine whether a
taxpayer is required to file a return?
Answer: Gross income, filing status, age and if they are a dependent
●● For tax purposes, when is a person's marital status determined?
Answer: On the last day of the tax year
●● Where on the tax form can you find the regular standard deduction
amounts?
Answer: Line 22 on 1040A, In the left margin at the top of the page 2 of
forms 1040 and 1040A. Look at actual form to look for line
●● How much is added to the standard deduction if the taxpayer (or
spouse is age 65 or older, or blind?
,Answer: $1550 if unmarried, $1250 if married
●● What is the personal exemption amount for 2016?
Answer: $4,050
●● What two amounts are combined to make up the gross income filing
requirments for most taxpayers?
Answer: The standard deduction and the personal exemption amounts
●● Under what circumstances might a taxpayer be required to file a
return even though they do not meet the gross income filing
requirements?
Answer: 1. Has net employment of $400 or more net self employment 2.
You had unemployment income you owe medicare Advantage MSA,
receive HAS, Archer, MSA 3. Reeived an Advanced Premium Tax credit
even if they didn't otherwise have a filing requirment for the year *Tips,
HSA, SE $400, PTC
●● What is the difference between injured spouse allocation and
innocent spouse relief?
Answer: The difference between injured spouse and innocent spouse is
significant in the eyes of the IRS. Both release you from an income tax
liability arising from a "married filing jointly" return but different
outcomes. Innocent spouse filed a joint return byt was unaware that their
spouse deliberately under reported tax liability. Injured spouse seeks to
,protect his or her share of the refund in case it gets seized or offset due
to the other spouse's debts or unpaid obligations
●● CHAPTER 3: DEPENDENT EXEMPTIONS AND SUPPORT
Answer:
●● What four requirements must be met for an individual to be claimed
as a dependent
Answer: Must pass the dependent test, joint return test, citizenship,
qualifying child or relative
●● What are the five tests for a qualifying child?
Answer: 1. Relationship 2. Age 3. Residency 4. Support 5. Joint Return
●● How can a married individual meet the joint return test to remain a
qualifying child?
Answer: They can meet this test by not filing a joint return with their
spouse or they can file a joint return with their spouse if they are filing
only to claim a refund on any taxes withheld
●● How can you determine who paid more than half of a person's
support?
Answer: Total support is determined and reduced by the funds received
by and for the person from all sources other than the taxpaer. The
, remaining support is considered to be provided by the taxpayer. Other
sources might include government support Worksheet for Determining
Support
●● What happens if an individual is a qualifying child of more than one
taxpayer?
Answer: Generally, the custodial parent is the one in which the child
spent the most nights
●● What happens when more than one taxpayer claims the same
qualifying child?
Answer: Tie Breaker Rules apply : 1. The parent, if only one of the
persons is the childs parent 2. The parent with whom the child lived the
longest during the tax 3. The parents with the highest AGI if no parent
can claim the child as a qualifying child
●● What four tests must be met for an individual to be considered a
qualifying relative?
Answer: 1. Not be a qualifying child, the person cannot be the taxpayers
qualifying child or the qualifying child of another taxpayer 2.
Relationship: Child, brother, sister, step sister, step brother, step father ,
step mother, in-laws 3. Gross Income: gross income must be less than
$4050 4. Support: Taxpayer must provide more than half the support
●● How can the gross income for a qualifying relative test be satisfied?
