General Review — Annual Federal Tax Refresher (AFTR) Practice Test

This Annual Federal Tax Refresher (AFTR) General Review practice set has 180 practice questions based on the official exam materials, each with an instant explanation. You need 70% on the real Annual Federal Tax Refresher (AFTR) knowledge test to pass.

Sample questions

Three questions from the General Review bank with the correct answer and an explanation. The practice quiz above draws 30 questions at random from the same bank.

1. In general, a taxpayer's marital status for determining filing status is fixed as of what date?

   • The last day of the tax year (December 31 for calendar-year filers) — Correct answer
   • The first day of the tax year (January 1)
   • The date the tax return is actually filed
   • The date the taxpayer's Form W-2 is issued

   Explanation: Under IRC §7703, marital status is generally determined as of the last day of the tax year (December 31 for calendar-year taxpayers). A taxpayer married on December 31 is treated as married for the whole year; if a spouse died during the year, the survivor is generally still considered married for that year for filing-status purposes.

   Handbook: General Review — Filing Status: Marital Status Determination Date

2. Which set of conditions must generally be met for an unmarried taxpayer to file as head of household?

   • Be unmarried (or considered unmarried), pay more than half the cost of keeping up a home, and have a qualifying person live there more than half the year — Correct answer
   • Simply be single with no dependents and any amount of income
   • Be married filing separately but earning more than the other spouse
   • Have any dependent living anywhere in the United States for at least one month

   Explanation: Under IRC §2(b), head-of-household status requires the taxpayer to be unmarried or 'considered unmarried' at year-end, to pay more than half the cost of keeping up a home for the year, and to have a qualifying person (such as a qualifying child or qualifying relative) live in that home more than half the year (a dependent parent need not live with the taxpayer). It provides a larger standard deduction and wider brackets than single status.

   Handbook: General Review — Filing Status: Head of Household Requirements

3. A taxpayer whose spouse died in 2024, who has not remarried and maintains a home for a dependent child, may generally use the qualifying surviving spouse filing status for tax years ______.

   • 2025 and 2026 (the two years following the year of death) — Correct answer
   • 2024 only (the year of death)
   • 2025 through 2030 (the five years following the year of death)
   • Indefinitely, for as long as the child remains a dependent

   Explanation: Under IRC §2(a), qualifying surviving spouse (formerly 'qualifying widow(er)') status may be used for the two tax years after the year of the spouse's death, provided the taxpayer has not remarried and maintains a home for a dependent child. For the year of death itself the survivor generally files a joint return. This status uses the same tax rates and standard deduction as married filing jointly.

   Handbook: General Review — Filing Status: Qualifying Surviving Spouse