H&R BLOCK Exam With 100% Correct
And Verified Answers
where should unemployment compensation be reported on Form 1040?
Schedule 1, line 7
What form is used to report long-term disability benefits to the taxpayer?
1099-R
Which of the following nondependent taxpayers is NOT eligible to claim the student loan interest
deduction?
A taxpayer filing married filing separately
Which qualifying child requirement does Morris fail? Morris, the potential dependent, is a single 20-
year-old man. He is a full-time student at the local university. He lives on campus and returns home on
most weekends, holidays and summer break. He is the son of Susie and Toby, who are planning to claim
him as a dependent. They are not dependents of another taxpayer. Everyone is a U.S. citizen. His total
support was $8,000 for the year. He had a student loan for $4,000. He provided $1,500 towards his
support, and his parents provided $2,500 of his support. Morris was the only one responsible for the
student loan.
Support
Which qualifying child requirement does Jack fail? Jack,19, is the nephew of Angie. He moved in with
Angie June 15, 2021. He worked part-time during the year and netted $5,600. He spent it all on himself
during the year. His total support for the year was $12,000. His aunt paid $4,000 and his parents paid
$2,400. Jack is single. No one can claim Angie as a dependent, and they are both U.S. citizens.
Age
Which qualifying relative dependent requirement does Guadalupe fail? Guadalupe, 66, is Mario's father.
Guadalupe lives in Mexico. Guadalupe earns $5,000 in wages and spends it all on his support. Mario paid
his father's medical bills and rent. Mario spent a total of $8,100 on his father.
Gross income
Which person would have to live with the taxpayer the entire year to pass the Relationship/Member of
Household requirement of a qualifying relative?
Brandon, the first cousin of Kevin
Which type of dependent is Sally, and for what credit does she qualify? Sally, 18, is the single daughter
of Laverne and Spencer. They all lived together in the same home which included Sally's sister, Sheila.
They are all U.S. citizens. No one can claim Laverne or Spencer as dependents. Sally worked part-time
, and spent all of her income on her personal needs and entertainment. She spent a total of $1,300. Her
parents provided the remainder of her support, which totaled $12,500.
Qualifying Child and Other Dependent Credit
Which of the following dependents, who are claimed as qualifying relatives and lived with the taxpayer
all year, do NOT qualify an unmarried taxpayer for the head of household filing status?
Cousin
Which of the following qualifying relatives does NOT have to live with the unmarried taxpayer to qualify
them for the head of household filing status?
Parent
Which of the following is NOT included in the cost of maintaining a household?
Rental value of a home owned by the taxpayer
The IRS defines the custodial parent as the parent with whom the child spent more what?
Nights
Which of the following tax benefits will travel to the noncustodial parent when using the rules for
divorced or separated parents?
Other Dependent Credit
In 2021, Armando incurred several medical expenses. These are the items he paid:
After-tax annual premiums for hospitalization ($905)
After-tax annual medical insurance premiums ($625)
Pre-tax annual health insurance premiums ($7,890)
Cancer policy which pays out a guaranteed amount for each day (or week) during any time he is
hospitalized for sickness or injury ($300).
Prescription drug ($257) he takes for allergies. This is the amount he paid after reimbursement.
A weight loss program ($895) he started in November 2021 in support of his girlfriend.
How much of Armando's medical expenses qualify to be deductible on his 2021 tax return?
$1,787
Tina won $2,200 from an instant lottery ticket and another $1,800 at the local casino playing slot
machines and table poker. She had $4,500 in gambling losses. She has documentation to support these
losses. If Tina's 2021 adjusted gross income was $40,000, how much may she deduct in gambling losses
on her Schedule A?
$4,000
Jasmine donated a stove that she purchased for $1,950. Fair market value (FMV) at the time of her
donation was $475. What is her deduction?
And Verified Answers
where should unemployment compensation be reported on Form 1040?
Schedule 1, line 7
What form is used to report long-term disability benefits to the taxpayer?
1099-R
Which of the following nondependent taxpayers is NOT eligible to claim the student loan interest
deduction?
A taxpayer filing married filing separately
Which qualifying child requirement does Morris fail? Morris, the potential dependent, is a single 20-
year-old man. He is a full-time student at the local university. He lives on campus and returns home on
most weekends, holidays and summer break. He is the son of Susie and Toby, who are planning to claim
him as a dependent. They are not dependents of another taxpayer. Everyone is a U.S. citizen. His total
support was $8,000 for the year. He had a student loan for $4,000. He provided $1,500 towards his
support, and his parents provided $2,500 of his support. Morris was the only one responsible for the
student loan.
Support
Which qualifying child requirement does Jack fail? Jack,19, is the nephew of Angie. He moved in with
Angie June 15, 2021. He worked part-time during the year and netted $5,600. He spent it all on himself
during the year. His total support for the year was $12,000. His aunt paid $4,000 and his parents paid
$2,400. Jack is single. No one can claim Angie as a dependent, and they are both U.S. citizens.
Age
Which qualifying relative dependent requirement does Guadalupe fail? Guadalupe, 66, is Mario's father.
Guadalupe lives in Mexico. Guadalupe earns $5,000 in wages and spends it all on his support. Mario paid
his father's medical bills and rent. Mario spent a total of $8,100 on his father.
Gross income
Which person would have to live with the taxpayer the entire year to pass the Relationship/Member of
Household requirement of a qualifying relative?
Brandon, the first cousin of Kevin
Which type of dependent is Sally, and for what credit does she qualify? Sally, 18, is the single daughter
of Laverne and Spencer. They all lived together in the same home which included Sally's sister, Sheila.
They are all U.S. citizens. No one can claim Laverne or Spencer as dependents. Sally worked part-time
, and spent all of her income on her personal needs and entertainment. She spent a total of $1,300. Her
parents provided the remainder of her support, which totaled $12,500.
Qualifying Child and Other Dependent Credit
Which of the following dependents, who are claimed as qualifying relatives and lived with the taxpayer
all year, do NOT qualify an unmarried taxpayer for the head of household filing status?
Cousin
Which of the following qualifying relatives does NOT have to live with the unmarried taxpayer to qualify
them for the head of household filing status?
Parent
Which of the following is NOT included in the cost of maintaining a household?
Rental value of a home owned by the taxpayer
The IRS defines the custodial parent as the parent with whom the child spent more what?
Nights
Which of the following tax benefits will travel to the noncustodial parent when using the rules for
divorced or separated parents?
Other Dependent Credit
In 2021, Armando incurred several medical expenses. These are the items he paid:
After-tax annual premiums for hospitalization ($905)
After-tax annual medical insurance premiums ($625)
Pre-tax annual health insurance premiums ($7,890)
Cancer policy which pays out a guaranteed amount for each day (or week) during any time he is
hospitalized for sickness or injury ($300).
Prescription drug ($257) he takes for allergies. This is the amount he paid after reimbursement.
A weight loss program ($895) he started in November 2021 in support of his girlfriend.
How much of Armando's medical expenses qualify to be deductible on his 2021 tax return?
$1,787
Tina won $2,200 from an instant lottery ticket and another $1,800 at the local casino playing slot
machines and table poker. She had $4,500 in gambling losses. She has documentation to support these
losses. If Tina's 2021 adjusted gross income was $40,000, how much may she deduct in gambling losses
on her Schedule A?
$4,000
Jasmine donated a stove that she purchased for $1,950. Fair market value (FMV) at the time of her
donation was $475. What is her deduction?
