HR Block Test Exam Questions With
Solutions
Which of the following types of property may be depreciated? d. a copier purchased by a
tax preparation office.
a taxpayer who actively participates in a rental real estate activity may, in many cases, deduct up
to what amount of rental losses against any other kind of income? a. 25,000
A sole proprietor who computes self-employment tax should be filling what form? b.
Schedule SE.
An employee tells their employer how much income tax to withold from their taxable wages by
completing what form? C. Form W-4.
The IRS may assess penalties on taxpayers for which of the folllowing? d. All of the
Above
Which of the following best describes gross income? a. all income from whatever source
derived, unless excluded from taxation by law
, HR Block Test Exam Questions With
Solutions
Which of the following best describes earned income? c. Income received for services,
performed, including wages, commissions, tips, and generally, farming and other business
income.
Which of the following taxpayers is not required to file a federal tax return for 2019? d.
Ron (66) and sue (64) have gross income of $ 25,250. they wish to file a joint return
In 2019, Jennfier's (27) brother, jim (18), her fiancee Steve(29) and her daughter, Kim (5) lived
with her for the entire year. Jennfier's AGI is $27,800, Jim's AGI is $5,050, Steve AGI is
$4,0050, and Kim had no icome. Jim and Kim did not provide over 50% of steve's support.
Jennifer quailties and files as head of household in 2019. How many qualifying dependents can
jennfier claim on her return? c. Three
Which of the following items is included in federal gross income? d. Unemployment
compensation.
Which of the following items is not included in federal gross income? B. Federal income
tax refunds
, HR Block Test Exam Questions With
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Which of the following taxpayers is not required to file a federal income tax return for 2019?
b. Elizabeth (68) has gross income of $12,250. she is single and has no dependents
Mike is single and has a taxable income of $17,405. His amount of tax from the 2019 Tax tables
is c. $1,897.
Adrian is married filing separatly, and has a taxable income of $26,100. His amount of tax from
the 2019 tax tables is c. $2,941.
Which of the following is not one of the five quailfying child tests a taxpayer must meet their
child to be considered their dependent? a. Gross income test.
Marissa and lucius were married 18 years ago. They had one child, Matthew (13.) luciuis pased
away in 2015. Marissa did not remary. Marissa and mathhew lived together all year long, and no
one else lived with them. Matthew had no income in 2019. Marissa paid 100% of the cost of the
maintaining their home. What is the most benefical 2019 filing status for Marissa? a. Head
of household.
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Solutions
Brian had dividened income reported on Form 1099-DIV. Brian would be required to file a form
1040, schedule B, when his dividened income exceeds of which of the following households?
b. $1,500.
Which of the following taxpayers is not required does not quailfy to deduct qualified educator
expenses? C. Gaylene is a high school substitute teacher in her local school district. She
worked 1,040 hours in 2019. She speny $590 home schooling, her fifth- grade daughter jodie.
She spent $230 on supplies used in various classrooms. she reimbursed for the supplies.
What is the maximum deduction allowed for quailifed student loan interest? b. $2,500.
Which of the following expenses quailifies for an education credit in 2019? a. tutition
payments?, the taxpayer didn't receive scholarships, grants, or other nontaxable benefiets
Which of the following taxpayers is not able to claim the Child and Dependent Care Credit?
c. Sideny and Stella Anderson have a dependent daughter, Andera (8). Sideny works full-
time, and Stella is extensively involved in charity work. They paid the Daily Child Care Center
to take care of Andrea while Stella volunterred for various charitable organizations.