HRB COMPREHENSIVE TEST PAPER 2026
QUESTIONS AND CORRECT ANSWERS
GRADED A+
●● c.) Income received for services performed, including wages,
commissions, tips, and, generally, farming and other business income..
Answer: Which of the following best describes earned income?
a.) All income from whatever source derived, unless excluded from
taxation by law.
b.) Gross income less reductions allowable, regardless of whether
personal deductions are itemized.
c.) Income received for services performed, including wages,
commissions, tips, and, generally, farming and other business income.
d.) Income that is not earned, including money received for the
investment of money or other property, such as interest, dividends, rents,
and royalties. It also includes pensions, alimony, unemployment
compensation, and other income that is not from performing services.
,●● d.) Ron (66) and Sue (64) have a gross income of $21,050. They
wish to file a joint return.
Answer: Which of the following taxpayers is NOT required to file a
federal tax return for 2016?
a.) William (27) has a gross income of $13,450. He will file as head of
household with one dependent.
b.) Jane (66) has a gross income of $12,150. She is single and has no
dependents.
c.) Mike (35) and Janet (35) have a gross income of $20,780. They wish
to file a joint return.
d.) Ron (66) and Sue (64) have a gross income of $21,050. They wish to
file a joint return.
●● c.) Three exemptions..
Answer: In 2016, Jennifer's (27) brother, Jim (18), her fiancee, Steve
(29), and her daughter, Kim (5), lived with her for the entire year.
Jennifer's AGI is $27,750, Jim's AGI is $5,000, Steve's AGI is $4,050,
and Kim had no income. Jim, Steve, and Kim did not provide over 50%
of their own support. Jennifer qualifies and files as head of household in
2016. How many exemptions can Jennifer claim on her return?
, a.) One exemption.
b.) Two exemptions.
c.) Three exemptions.
e.) Four exemptions.
●● d.) Unemployment compensation..
Answer: Which of the following is included in federal gross income?
a.) Qualified clergy housing allowances.
b.) Compensation for personal injuries.
c.) Interest on state and local bonds.
d.) Unemployment compensation.
QUESTIONS AND CORRECT ANSWERS
GRADED A+
●● c.) Income received for services performed, including wages,
commissions, tips, and, generally, farming and other business income..
Answer: Which of the following best describes earned income?
a.) All income from whatever source derived, unless excluded from
taxation by law.
b.) Gross income less reductions allowable, regardless of whether
personal deductions are itemized.
c.) Income received for services performed, including wages,
commissions, tips, and, generally, farming and other business income.
d.) Income that is not earned, including money received for the
investment of money or other property, such as interest, dividends, rents,
and royalties. It also includes pensions, alimony, unemployment
compensation, and other income that is not from performing services.
,●● d.) Ron (66) and Sue (64) have a gross income of $21,050. They
wish to file a joint return.
Answer: Which of the following taxpayers is NOT required to file a
federal tax return for 2016?
a.) William (27) has a gross income of $13,450. He will file as head of
household with one dependent.
b.) Jane (66) has a gross income of $12,150. She is single and has no
dependents.
c.) Mike (35) and Janet (35) have a gross income of $20,780. They wish
to file a joint return.
d.) Ron (66) and Sue (64) have a gross income of $21,050. They wish to
file a joint return.
●● c.) Three exemptions..
Answer: In 2016, Jennifer's (27) brother, Jim (18), her fiancee, Steve
(29), and her daughter, Kim (5), lived with her for the entire year.
Jennifer's AGI is $27,750, Jim's AGI is $5,000, Steve's AGI is $4,050,
and Kim had no income. Jim, Steve, and Kim did not provide over 50%
of their own support. Jennifer qualifies and files as head of household in
2016. How many exemptions can Jennifer claim on her return?
, a.) One exemption.
b.) Two exemptions.
c.) Three exemptions.
e.) Four exemptions.
●● d.) Unemployment compensation..
Answer: Which of the following is included in federal gross income?
a.) Qualified clergy housing allowances.
b.) Compensation for personal injuries.
c.) Interest on state and local bonds.
d.) Unemployment compensation.
