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H&R Block Income Tax Specialist Test |
Questions & Answers (100% Verified) 2025
可以！可以！请告诉我您需要写什么主题的中文作文，是写故事
、议论文、记叙文，还是其他类型？另外，作文的字数要求是多
少呢？请告诉我您需要写什么主题的中文作文，是写故事、议论
•
文、记叙文，还是其他类型？另外，作文的字数要求是多少呢？
Sam pays his 19 yr. old son, Joshua, $550/month to maintain the lawn & garden
at the family residence. Sam is subject to what household employment tax
rules for Joshua? - (answer)A. Since Joshua is not performing any child case
services, the household tax rules do not apply.
B. Since Joshua is the taxpayer's child under age 21, the household
employment tax rules do not apply.
C. Since no evidence is given that Joshua is a student, he is considered to be
Sam's household employee.
D. Since Joshua's wages are over $2,100 for the yr., Sam is subject to the
household employment tax rules for Joshua.
Answer: B
A taxpayer should include which of the following when figuring their federal
gross income? - (answer)A. Prior-year federal income tax refund.
B. Ordinary dividends.
C. Personal injury compensation.
D. Qualified disaster relief payments.
Answer: B
A taxpayer is required to file Schedule 1 (Form 1040) when claiming which of
the following? - (answer)A. Retirement savings contributions credit.
B. Health savings account deduction
C. Education credit
D. Excess advance premium tax credit repayment
Answer: B
, 2
In 2018, the excise tax for excess contributions to a health savings account is
可以！可以！请告诉我您需要写什么主题的中文作文，是写故事
_____________. - (answer)A. 0%
、议论文、记叙文，还是其他类型？另外，作文的字数要求是多
B. 6% 少呢？请告诉我您需要写什么主题的中文作文，是写故事、议论
文、记叙文，还是其他类型？另外，作文的字数要求是多少呢？
C. 10%
D. 20%
Answer: B
In 2018, the additional excise tax for non-qualified distributions from a health
savings account is ____________. - (answer)A. 0%
B. 6%
C. 10%
D. 20%
Answer: D
Cynthia works full-time as a teacher's aide at an elementary school. In 2018,
she paid $250 to participate in a professional development course, hoping to
upgrade her job skills. Since she was no reimbursed for this expense, she would
like to claim the educator expense deduction. As Cynthia's Tax Pro, what advice
would you offer her? - (answer)A. She may not claim the deduction b/c she is
not considered an eligible educator.
B. Since she spent the $250 on professional development rather than
classroom supplies, she is not eligible for this deduction.
C. She may claim the deduction since she is an eligible educator and the
professional development course is a qualified expense.
D. Since employee business expenses are no longer deductible on SCH A, she
may not claim a deduction for the cost of the professional development course.
Answer: C
, 3
Major Winters, a member of the Army Reserve, traveled to a location 250 miles
from his home to perform his work in the reserve in June 2018. His
可以！可以！请告诉我您需要写什么主题的中文作文，是写故事
unreimbursed expenses consisted of $195 for lodging and $268 for mileage. In
、议论文、记叙文，还是其他类型？另外，作文的字数要求是多
addition, he incurred mileage expenses of $235 throughout the yr. for trips to a
少呢？请告诉我您需要写什么主题的中文作文，是写故事、议论
location 20 miles from his home. How much is Major Winters eligible to deduct
on SCH文、记叙文，还是其他类型？另外，作文的字数要求是多少呢？
1 (Form 1040), line 24, as an above-the-line adjustment? - (answer)A.
$0
B. $268
C. $463
D. $698
Answer: C
Kimberly originally files her 2017 return on February 19, 2018. Under ordinary
circumstances, what is the last day she can file an amended 2017 return? -
(answer)A. April 15, 2021
B. February 19, 2021
C. April 15, 2020
D. April 17, 2018
Answer: A
All of the following issues may be corrected or changed by filing Form 1040X,
Amended U.S. Individual Income Tax Return, EXCEPT: - (answer)A. The amount
of deductible medical expenses was reported incorrectly on the original return
B. An error that was made on a trust return needs to be corrected
C. Wages for a 2nd job were not initially reported
D. A taxpayer who filed as a non-resident qualified for U.S. resident status
Answer: B
Michelle converted her personal residence to rental property in 2018. She
purchased the property in 2014 for $110,000 of which $10,000 was allocable to
H&R Block Income Tax Specialist Test |
Questions & Answers (100% Verified) 2025
可以！可以！请告诉我您需要写什么主题的中文作文，是写故事
、议论文、记叙文，还是其他类型？另外，作文的字数要求是多
少呢？请告诉我您需要写什么主题的中文作文，是写故事、议论
•
文、记叙文，还是其他类型？另外，作文的字数要求是多少呢？
Sam pays his 19 yr. old son, Joshua, $550/month to maintain the lawn & garden
at the family residence. Sam is subject to what household employment tax
rules for Joshua? - (answer)A. Since Joshua is not performing any child case
services, the household tax rules do not apply.
B. Since Joshua is the taxpayer's child under age 21, the household
employment tax rules do not apply.
C. Since no evidence is given that Joshua is a student, he is considered to be
Sam's household employee.
D. Since Joshua's wages are over $2,100 for the yr., Sam is subject to the
household employment tax rules for Joshua.
Answer: B
A taxpayer should include which of the following when figuring their federal
gross income? - (answer)A. Prior-year federal income tax refund.
B. Ordinary dividends.
C. Personal injury compensation.
D. Qualified disaster relief payments.
Answer: B
A taxpayer is required to file Schedule 1 (Form 1040) when claiming which of
the following? - (answer)A. Retirement savings contributions credit.
B. Health savings account deduction
C. Education credit
D. Excess advance premium tax credit repayment
Answer: B
, 2
In 2018, the excise tax for excess contributions to a health savings account is
可以！可以！请告诉我您需要写什么主题的中文作文，是写故事
_____________. - (answer)A. 0%
、议论文、记叙文，还是其他类型？另外，作文的字数要求是多
B. 6% 少呢？请告诉我您需要写什么主题的中文作文，是写故事、议论
文、记叙文，还是其他类型？另外，作文的字数要求是多少呢？
C. 10%
D. 20%
Answer: B
In 2018, the additional excise tax for non-qualified distributions from a health
savings account is ____________. - (answer)A. 0%
B. 6%
C. 10%
D. 20%
Answer: D
Cynthia works full-time as a teacher's aide at an elementary school. In 2018,
she paid $250 to participate in a professional development course, hoping to
upgrade her job skills. Since she was no reimbursed for this expense, she would
like to claim the educator expense deduction. As Cynthia's Tax Pro, what advice
would you offer her? - (answer)A. She may not claim the deduction b/c she is
not considered an eligible educator.
B. Since she spent the $250 on professional development rather than
classroom supplies, she is not eligible for this deduction.
C. She may claim the deduction since she is an eligible educator and the
professional development course is a qualified expense.
D. Since employee business expenses are no longer deductible on SCH A, she
may not claim a deduction for the cost of the professional development course.
Answer: C
, 3
Major Winters, a member of the Army Reserve, traveled to a location 250 miles
from his home to perform his work in the reserve in June 2018. His
可以！可以！请告诉我您需要写什么主题的中文作文，是写故事
unreimbursed expenses consisted of $195 for lodging and $268 for mileage. In
、议论文、记叙文，还是其他类型？另外，作文的字数要求是多
addition, he incurred mileage expenses of $235 throughout the yr. for trips to a
少呢？请告诉我您需要写什么主题的中文作文，是写故事、议论
location 20 miles from his home. How much is Major Winters eligible to deduct
on SCH文、记叙文，还是其他类型？另外，作文的字数要求是多少呢？
1 (Form 1040), line 24, as an above-the-line adjustment? - (answer)A.
$0
B. $268
C. $463
D. $698
Answer: C
Kimberly originally files her 2017 return on February 19, 2018. Under ordinary
circumstances, what is the last day she can file an amended 2017 return? -
(answer)A. April 15, 2021
B. February 19, 2021
C. April 15, 2020
D. April 17, 2018
Answer: A
All of the following issues may be corrected or changed by filing Form 1040X,
Amended U.S. Individual Income Tax Return, EXCEPT: - (answer)A. The amount
of deductible medical expenses was reported incorrectly on the original return
B. An error that was made on a trust return needs to be corrected
C. Wages for a 2nd job were not initially reported
D. A taxpayer who filed as a non-resident qualified for U.S. resident status
Answer: B
Michelle converted her personal residence to rental property in 2018. She
purchased the property in 2014 for $110,000 of which $10,000 was allocable to
