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H&R Block Income Tax EXAM (QUESTIONS WITH 100% CORRECT ANSWERS ) (2024 / 2025) (Verified by Experts)
Circular 230 - ANSWER Regulations governing the practice of attorneys, certified public 
accountants, enrolled agents, enrolled actuaries, and appraisers before the IRS. 
Disclosure - ANSWER The release of tax information by an IRS employee. 
Due Diligence - ANSWER Requirements that tax professionals must follow when 
preparing income tax returns.
- Exam (elaborations)
- • 43 pages •
Circular 230 - ANSWER Regulations governing the practice of attorneys, certified public 
accountants, enrolled agents, enrolled actuaries, and appraisers before the IRS. 
Disclosure - ANSWER The release of tax information by an IRS employee. 
Due Diligence - ANSWER Requirements that tax professionals must follow when 
preparing income tax returns.
HR BLOCK Final Test (ITC 2024) EXAM (QUESTIONS WITH 100% CORRECT ANSWERS ) (2024 / 2025) (Verified by Experts)
Which of the following is a requirement for all taxpayers who want to claim the EIC? 
Live in the U.S. for more than half a year. 
Have a valid social security number. 
Have a qualifying child dependent. 
Have AGI less than $21,430 ($27,380 MFJ). - ANSWER Have a valid social security 
number. 
A combined due diligence penalty of $2,180 would indicate a penalty for which of the 
following? 
EIC, CTC/ODC/ACTC, and head of household. 
EIC, AOTC, and CTC/ODC/ACTC. 
EIC, AOTC, CTC/ODC/ACTC, and head ...
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- Exam (elaborations)
- • 16 pages •
Which of the following is a requirement for all taxpayers who want to claim the EIC? 
Live in the U.S. for more than half a year. 
Have a valid social security number. 
Have a qualifying child dependent. 
Have AGI less than $21,430 ($27,380 MFJ). - ANSWER Have a valid social security 
number. 
A combined due diligence penalty of $2,180 would indicate a penalty for which of the 
following? 
EIC, CTC/ODC/ACTC, and head of household. 
EIC, AOTC, and CTC/ODC/ACTC. 
EIC, AOTC, CTC/ODC/ACTC, and head ...
H&R Block Midterm Exam (QUESTIONS WITH 100% CORRECT ANSWERS ) (2024 / 2025) (Verified by Experts)
Which of the following is considered earned income? C - ANSWER a) Interest from a 
bank 
b) Unemployment compensation 
c) Income from farming 
d) Gambling winnings 
The tax on income that comes entirely from wages under $100,000 is determined 
according to the: A - ANSWER a) Tax Tables 
b) Tax Computation Worksheet 
c) Qualified Dividends and Capital Gain Tax Worksheet 
d) Schedule D Tax Worksheet 
Which of the following shows these numbers rounded correctly: $31.43, $143.57, $369.22, 
$1,547.88...
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- Exam (elaborations)
- • 5 pages •
Which of the following is considered earned income? C - ANSWER a) Interest from a 
bank 
b) Unemployment compensation 
c) Income from farming 
d) Gambling winnings 
The tax on income that comes entirely from wages under $100,000 is determined 
according to the: A - ANSWER a) Tax Tables 
b) Tax Computation Worksheet 
c) Qualified Dividends and Capital Gain Tax Worksheet 
d) Schedule D Tax Worksheet 
Which of the following shows these numbers rounded correctly: $31.43, $143.57, $369.22, 
$1,547.88...
H&R Block Specialist Test (QUESTIONS WITH 100% CORRECT ANSWERS ) (2024 / 2025) (Verified by Experts)
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. Sinc...
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- Exam (elaborations)
- • 14 pages •
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. Sinc...
H&R Block Mid Term Exam (QUESTIONS WITH 100% CORRECT ANSWERS ) (2024 / 2025) (Verified by Experts)
What is the standard deduction for a taxpayer filing single? - ANSWER $6200 
What is the standard deduction for a taxpayer filing married filing joint? - ANSWER 
$12400 
What is the standard deduction for a taxpayer filing married filing separate? - ANSWER 
$6200
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- Exam (elaborations)
- • 7 pages •
What is the standard deduction for a taxpayer filing single? - ANSWER $6200 
What is the standard deduction for a taxpayer filing married filing joint? - ANSWER 
$12400 
What is the standard deduction for a taxpayer filing married filing separate? - ANSWER 
$6200
H&R Block Test (QUESTIONS WITH 100% CORRECT ANSWERS ) (2024 / 2025) (Verified by Experts)
Which of the following is an example of a casualty and/or theft loss? 
Termite damage 
Misplaced property 
Damage or loss from a terrorist attack 
Property broken through ordinary use - ANSWER Damage or loss from a terrorist attack
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- Exam (elaborations)
- • 1 pages •
Which of the following is an example of a casualty and/or theft loss? 
Termite damage 
Misplaced property 
Damage or loss from a terrorist attack 
Property broken through ordinary use - ANSWER Damage or loss from a terrorist attack
H&R Block Quiz Ch's 1-5 Test(QUESTIONS WITH 100% CORRECT ANSWERS ) (2024 / 2025) (Verified by Experts)
What is Gross Income? - ANSWER - Any money that you made or worked for that is 
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specifically excluded from taxation by law. 
( Money realized in any form whether in money, property, or services.) 
Income - ANSWER Financial gain derived from labor(work), capital (money), or a 
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"wages". 
What is Earned Income? - ANSWER Financ...
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- Exam (elaborations)
- • 2 pages •
What is Gross Income? - ANSWER - Any money that you made or worked for that is 
subject to tax. Also, all world-wide income from whatever source derived, unless 
specifically excluded from taxation by law. 
( Money realized in any form whether in money, property, or services.) 
Income - ANSWER Financial gain derived from labor(work), capital (money), or a 
combination of the two. The financial gain derived from labor is generally referred to as 
"wages". 
What is Earned Income? - ANSWER Financ...
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