H&R Block Specialist Test 2025 ACTUAL EXAM QUESTIONS AND VERIFIED
ANSWERS /GET IT 100% ACCURATE|ALREADY GRADED A+
Terms in this set (67)
A. Since Joshua is not performing any child case
services, the household tax rules do not apply.
Sam pays his 19 yr. old son, B. Since Joshua is the taxpayer's child under age 21, the
Joshua,
household employment tax rules do not apply.
$550/month to maintain the
C. Since no evidence is given that Joshua is a student,
lawn & garden at the family
he is considered to be Sam's household employee.
residence. Sam is subject
D. Since Joshua's wages are over $2,100 for the yr.,
to
Sam is subject to the household employment tax
what household employment
rules for Joshua.
tax rules for Joshua? Answer: B
A. Prior-year federal income tax refund.
A taxpayer should include B. Ordinary dividends.
which of the C. Personal injury compensation.
following when figuring their D. Qualified disaster
federal gross income? relief payments.
Answer: B
A. Retirement savings contributions credit.
A taxpayer is required to B. Health savings account deduction
file Schedule 1 (Form C. Education credit
1040) when claiming D. Excess advance premium tax
which of the following? credit repayment Answer: B
A. 0%
In 2018, the excise tax for B. 6%
excess contributions to a C. 10%
health savings account is D. 20%
_____________. Answer: B
, A. 0%
In 2018, the additional excise B. 6%
tax for non- C. 10%
qualified distributions from a D. 20%
health savings account is_. Answer: D
Cynthia works full-time as a A. She may not claim the deduction b/c she is not considered an
teacher's aide at an eligible educator.
B. Since she spent the $250 on professional
elementary school. In 2018,
development rather than classroom supplies, she is
she paid
not eligible for this deduction.
$250 to participate in a
C. She may claim the deduction since she is an
professional development
eligible educator and the professional
course, hoping to upgrade
development course is a qualified expense.
her job skills. Since she was
D. Since employee business expenses are no longer
no reimbursed for this
deductible on SCH A, she may not claim a deduction
expense, she would like to
for the cost of the professional development course.
claim the educator
Answer: C
expense deduction. As
Cynthia's Tax Pro, what
advice would you offer
her?
Major Winters, a member of A. $0
the Army Reserve, traveled to B. $268
a location 250 miles C. $463
D. $698
from his home to perform
Answer: C
his work in the reserve in
June 2018. His
unreimbursed
expenses consisted of $195
for lodging and
$268 for mileage. In
addition, he incurred
mileage expenses of $235
throughout the yr. for trips
to a location 20 miles from
his home. How much is
Major Winters eligible to
deduct on SCH 1 (Form
, 1040), line 24, as an above-
the-line adjustment?
A. April 15, 2021
Kimberly originally files her
B. February 19, 2021
2017 return on February 19,
C. April 15, 2020
2018. Under ordinary
D. April 17, 2018
circumstances, what is the
Answer: A
last day she can file an
amended 2017 return?
A. The amount of deductible medical expenses was
All of the following issues reported incorrectly on the original return
may be B. An error that was made on a trust return needs to be corrected
corrected or changed by C. Wages for a 2nd job were not initially reported
filing Form 1040X, Amended D. A taxpayer who filed as a non-resident
U.S. Individual Income Tax qualified for U.S. resident status Answer: B
Return, EXCEPT:
Michelle converted her A. $88,000
personal residence to rental B. $98,000
property in 2018. She C. $100,000
D. $110,000
purchased the property in
Answer: A
2014 for $110,000 of which
$10,000 was allocable to the
land.
Unfortunately, property
values in her neighborhood
have declined over the past
few yrs. On the date of
conversion, the
FMV of the property was
$98,000; $10,000 was
allocated to the land.
Michelle's basis for
depreciation in the
ANSWERS /GET IT 100% ACCURATE|ALREADY GRADED A+
Terms in this set (67)
A. Since Joshua is not performing any child case
services, the household tax rules do not apply.
Sam pays his 19 yr. old son, B. Since Joshua is the taxpayer's child under age 21, the
Joshua,
household employment tax rules do not apply.
$550/month to maintain the
C. Since no evidence is given that Joshua is a student,
lawn & garden at the family
he is considered to be Sam's household employee.
residence. Sam is subject
D. Since Joshua's wages are over $2,100 for the yr.,
to
Sam is subject to the household employment tax
what household employment
rules for Joshua.
tax rules for Joshua? Answer: B
A. Prior-year federal income tax refund.
A taxpayer should include B. Ordinary dividends.
which of the C. Personal injury compensation.
following when figuring their D. Qualified disaster
federal gross income? relief payments.
Answer: B
A. Retirement savings contributions credit.
A taxpayer is required to B. Health savings account deduction
file Schedule 1 (Form C. Education credit
1040) when claiming D. Excess advance premium tax
which of the following? credit repayment Answer: B
A. 0%
In 2018, the excise tax for B. 6%
excess contributions to a C. 10%
health savings account is D. 20%
_____________. Answer: B
, A. 0%
In 2018, the additional excise B. 6%
tax for non- C. 10%
qualified distributions from a D. 20%
health savings account is_. Answer: D
Cynthia works full-time as a A. She may not claim the deduction b/c she is not considered an
teacher's aide at an eligible educator.
B. Since she spent the $250 on professional
elementary school. In 2018,
development rather than classroom supplies, she is
she paid
not eligible for this deduction.
$250 to participate in a
C. She may claim the deduction since she is an
professional development
eligible educator and the professional
course, hoping to upgrade
development course is a qualified expense.
her job skills. Since she was
D. Since employee business expenses are no longer
no reimbursed for this
deductible on SCH A, she may not claim a deduction
expense, she would like to
for the cost of the professional development course.
claim the educator
Answer: C
expense deduction. As
Cynthia's Tax Pro, what
advice would you offer
her?
Major Winters, a member of A. $0
the Army Reserve, traveled to B. $268
a location 250 miles C. $463
D. $698
from his home to perform
Answer: C
his work in the reserve in
June 2018. His
unreimbursed
expenses consisted of $195
for lodging and
$268 for mileage. In
addition, he incurred
mileage expenses of $235
throughout the yr. for trips
to a location 20 miles from
his home. How much is
Major Winters eligible to
deduct on SCH 1 (Form
, 1040), line 24, as an above-
the-line adjustment?
A. April 15, 2021
Kimberly originally files her
B. February 19, 2021
2017 return on February 19,
C. April 15, 2020
2018. Under ordinary
D. April 17, 2018
circumstances, what is the
Answer: A
last day she can file an
amended 2017 return?
A. The amount of deductible medical expenses was
All of the following issues reported incorrectly on the original return
may be B. An error that was made on a trust return needs to be corrected
corrected or changed by C. Wages for a 2nd job were not initially reported
filing Form 1040X, Amended D. A taxpayer who filed as a non-resident
U.S. Individual Income Tax qualified for U.S. resident status Answer: B
Return, EXCEPT:
Michelle converted her A. $88,000
personal residence to rental B. $98,000
property in 2018. She C. $100,000
D. $110,000
purchased the property in
Answer: A
2014 for $110,000 of which
$10,000 was allocable to the
land.
Unfortunately, property
values in her neighborhood
have declined over the past
few yrs. On the date of
conversion, the
FMV of the property was
$98,000; $10,000 was
allocated to the land.
Michelle's basis for
depreciation in the
