Question bank
Part-specific question-bank foundation with review standards, topic coverage targets, and reviewed seed questions.
Part 1 questions must cite individual-tax sources and include filing, income, deduction, credit, basis, and penalty reasoning.
Target: 500 reviewed questions. Current reviewed seed questions: 3.
Status: Foundation Built. Last reviewed: May 30, 2026. Current IRS SEE cycle; students must verify current-year limits before testing.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Calculation setup.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Authority or form selection.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Timing and eligibility.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Calculation setup.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Authority or form selection.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Timing and eligibility.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Calculation setup.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Authority or form selection.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Timing and eligibility.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Calculation setup.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Authority or form selection.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Timing and eligibility.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Calculation setup.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Authority or form selection.
References: Form 1040, Schedule A, Publication 17, Publication 501.
Targets: 8 easy, 12 medium, 10 hard.
Skills: Rule recognition, Fact application, Wrong-answer elimination, Timing and eligibility.
References: Form 1040, Schedule A, Publication 17, Publication 501.
These are starter reviewed examples for the bank standard. More questions should be added only through the same review gate.
Maria is legally married on December 31. Her spouse moved out in April and did not live in her home during the last six months of the year. Maria paid more than half the cost of keeping up the home, and her qualifying child lived with her all year. Which filing status is most likely available if she files a separate return?
Correct answer: B
Explanation: B is correct. A married taxpayer may be considered unmarried for head of household when the statutory requirements are met, including living apart from the spouse for the last six months of the year, paying more than half the cost of keeping up the home, and having a qualifying child live in the home for more than half the year.
Rule tested: Head of household and considered-unmarried rules.
Exam trap: The trap is choosing single because the spouses lived apart.
Difficulty: Exam Standard. Source: Publication 501; Form 1040 instructions. Last reviewed: May 30, 2026.
A 16-year-old child lived with her parent all year, did not file a joint return, and did not provide more than half of her own support. Which support statement is most important for the qualifying child test?
Correct answer: B
Explanation: B is correct. For a qualifying child, the support test generally asks whether the child provided more than half of the child's own support. Students often confuse this with the qualifying relative support test.
Rule tested: Qualifying child support test.
Exam trap: The trap is importing the qualifying relative support rule.
Difficulty: Difficult. Source: Publication 501. Last reviewed: May 30, 2026.
A taxpayer receives wages reported on Form W-2, taxable interest, and a gift from a parent. Which item is generally excluded from gross income?
Correct answer: C
Explanation: C is correct. Wages and taxable interest are generally included in gross income. A true gift is generally excluded from the recipient's gross income, although separate gift tax rules may apply to the donor.
Rule tested: Gross income inclusion and exclusion basics.
Exam trap: The trap is assuming every receipt of money is taxable to the recipient.
Difficulty: Foundational. Source: IRC Section 61; Publication 525. Last reviewed: May 30, 2026.