H&R Block Income Tax Course Practice Exam
updated 2025/2026 WITH CORRECT/ACCURATE
ANSWERS
Circular 230
Ans: Regulations governing the practice of attorneys, certified public accountants, enrolled agents,
enrolled actuaries, and appraisers before the IRS.
Quiz Disclosure
Ans: The release of tax information by an IRS employee.
Quiz Due Diligence
Ans: Requirements that tax professionals must follow when preparing income tax returns.
Quiz Noncompliance
,Ans: Failure or refusal to comply with the tax code.
Quiz Privilege
Ans: Protection from being required to disclose confidential communications between two parties, such
as attorney and client.
Quiz Estimated Tax
Ans: The amount of tax a taxpayer expects to owe for the year after subtracting expected amounts
withheld and certain refundable credits.
Quiz Estimated Tax Voucher
Ans: A statement by an individual of (1) the amount of income tax he estimates he will incur during the
current taxable year on income that is not subject to withholding, (2) the excess amount over that
withheld on income which is subject to withholding, and (3) his estimated self-employment tax.
Quiz Exemption from Withholding
Ans: Status claimed on Form W-4 directing the employer not to withhold federal income taxes from the
employee.
Quiz Underpayment Penalty
Ans: If a taxpayer did not pay enough tax on a timely basis during the year, he may be required to pay
an underpayment penalty.
,Quiz Withholding Allowances
Ans: An increase by which income tax withholding on certain income is reduced.
Quiz Two Ways to Pay as You Go
Ans: Withholding and Estimated Tax Payments
Quiz Form W-4
Ans: Employee's Withholding Allowance Certificate
Quiz Form 8815
Ans: Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989
Quiz Form 2210
Ans: Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Quiz Form 4868
Ans: Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
, Quiz Form 8888
Ans: Allocation of Refund
Quiz Form 9465
Ans: Installment Agreement Request
Quiz Amended Return
Ans: A tax return filed on Form 1040X after the original return has been filed.
Quiz Closed Year
Ans: A tax year for which the statute of limitations has expired.
Quiz Open Year
Ans: A taxable year for which the statute of limitations has not yet expired.
Quiz Failure-to-File Penalty
Ans: Generally 5% for each month or part of a month the return is late, but not more than 25% of the
tax not paid.
Quiz Failure to File
updated 2025/2026 WITH CORRECT/ACCURATE
ANSWERS
Circular 230
Ans: Regulations governing the practice of attorneys, certified public accountants, enrolled agents,
enrolled actuaries, and appraisers before the IRS.
Quiz Disclosure
Ans: The release of tax information by an IRS employee.
Quiz Due Diligence
Ans: Requirements that tax professionals must follow when preparing income tax returns.
Quiz Noncompliance
,Ans: Failure or refusal to comply with the tax code.
Quiz Privilege
Ans: Protection from being required to disclose confidential communications between two parties, such
as attorney and client.
Quiz Estimated Tax
Ans: The amount of tax a taxpayer expects to owe for the year after subtracting expected amounts
withheld and certain refundable credits.
Quiz Estimated Tax Voucher
Ans: A statement by an individual of (1) the amount of income tax he estimates he will incur during the
current taxable year on income that is not subject to withholding, (2) the excess amount over that
withheld on income which is subject to withholding, and (3) his estimated self-employment tax.
Quiz Exemption from Withholding
Ans: Status claimed on Form W-4 directing the employer not to withhold federal income taxes from the
employee.
Quiz Underpayment Penalty
Ans: If a taxpayer did not pay enough tax on a timely basis during the year, he may be required to pay
an underpayment penalty.
,Quiz Withholding Allowances
Ans: An increase by which income tax withholding on certain income is reduced.
Quiz Two Ways to Pay as You Go
Ans: Withholding and Estimated Tax Payments
Quiz Form W-4
Ans: Employee's Withholding Allowance Certificate
Quiz Form 8815
Ans: Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989
Quiz Form 2210
Ans: Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Quiz Form 4868
Ans: Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
, Quiz Form 8888
Ans: Allocation of Refund
Quiz Form 9465
Ans: Installment Agreement Request
Quiz Amended Return
Ans: A tax return filed on Form 1040X after the original return has been filed.
Quiz Closed Year
Ans: A tax year for which the statute of limitations has expired.
Quiz Open Year
Ans: A taxable year for which the statute of limitations has not yet expired.
Quiz Failure-to-File Penalty
Ans: Generally 5% for each month or part of a month the return is late, but not more than 25% of the
tax not paid.
Quiz Failure to File
