TY2025 in 2026 Advanced Course Test Question Review
Message for volunteers from IRS: Volunteers should base their certification test/retest answers using the tax law content shown in Publication 4012. Volunteers should NOT base their test/retest answers on OBBBA tax law changes. The Link & Learn Taxes Certification site is programmed for pre-OBBBA tax law answers only.

Before you check your answers--  Did you use our study guide? Visit vitaresources.net/training-english

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  • This is a tool to check your answers before you submit them online in the Link and Learn certification Site. There will be hints if you get the answer incorrect.
  • This is designed to be a learning tool--get something wrong, please review your answer, research and find out why so we don't make mistakes on a real client's return.

If you find an error or disagree, please email me as I am human and could have made a mistake. maryvitataxes@gmail.com
Please note: PUB 4012 is available online irs.gov/pub/irs-pdf/p4012 and is referenced here along with PUB 4491  irs.gov/pub/irs-pdf/p4491. The Table of Contents is great--click on page number and it will take you to the section wanted--also use <control><find> to search for keywords.  

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1. Joy qualifies for Head of Household filing status
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2. Who qualifies to claim the Earned Income Credit (EIC) also known as Earned Income Tax Credit (EITC) for Lea?
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3. Joy is not required to report her lottery winnings as income on her federal tax return.
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4. For which children can Matt and Megan claim the Child Tax Credit (CTC).
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5. The Spummers qualify for the Child and Dependent Care Credit
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6. Nancy is eligible to contribute an additional $__________ to her HSA because she is age 55 or older.
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7. Form 8889, Part I is used to report HSA contributions made by _______________.
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8. What is the total unreimbursed qualified medical expenses reported on Form 8889, Part II?
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9. Which of the following statements is true:

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10. Amy is eligible to claim Lillian for the Earned Income Credit.
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11. Julia can claim the $1,500 Mortgage Insurance Premiums as a deduction on her Form 1040, Schedule A.
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12. What amount of gambling losses is Julia eligible to claim as a deduction on her Form 1040, Schedule A?
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13. Carlos is eligible to claim the American Opportunity Credit on his 2025 tax return.
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14. For which of the following IRA distributions will Carlos owe an additional tax of 10%?
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Scenarios 7-9; 
Enter the returns in Practice Lab then print the PDF of the tax return to answer the questions. Getting the following questions correct does not completely guarantee the return was entered 100% correctly. The comparison chart can be found at vitaresources.net/training-english
Coming soon--If you have not already done so.. For Scenarios 7-9, you can compare your tax return results with mine to make sure you entered everything correctly.   vitaresources.net/training-english
15. What is the taxable portion of Yvette's pension from Liberty Enterprises using the simplified method?
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16. The Willises are not eligible to claim the Credit for Other Dependents on their tax return
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17. What is the total amount of other income reported on the Willises' Form 1040 Schedule 1?
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18. Martin is eligible to deduct qualified educator expenses in the amount of $____________ (Note: whole number only, do not use special characters.)
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19. A higher standard deduction is available when the taxpayer is _____.
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20. Which of the following expenses do not qualify for the American Opportunity Credit?
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21. The taxable amount of Yvette's Social Security income as reported on their Form 1040 is:
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22. What is the Willises' total federal income tax withholding?
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23. The net short-term capital gain reported on Jocelyn's Schedule D is $______. (Note: whole number only,do not use special characters.)
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24. Which of the following can be claimed as a business expense on Jocelyn's Schedule C?
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25. Jocelyn can take a student loan interest deduction of $2,500.
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26. What is the total standard mileage deduction for Jocelyn's business on Schedule C?
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27. The amount of Jocelyn's Lifetime Learning Credit is $480.
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28. What is Jocelyn's additional 10% tax on the early withdrawal from her IRA on Form 1040 Schedule 2, Part II??
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29. To avoid having a balance due next year, Jocelyn can use the IRS withholding estimator to calculate her tax liability and submit a new Form W-4 to increase her tax withholding
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30. What is Carl's most advantageous filing status?
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31. Carl's adjusted gross income on his Form 1040 is _______.
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32. Carl is not eligible to claim the Additional Child Tax Credit.
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33. What is the maximum amount of Carl's non-refundable credit for retirement savings contributions from Form 8880 line 10?
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34. The total amount of Carl's net Premium Tax Credit on Form 1040 Schedule 3, line 9 is $388.
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35. Carl's child and dependent care credit from Form 2441 is _____. (Note: whole number only, do not use dollar sign $, commas, or decimals). 
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