id
stringclasses
2 values
question
stringclasses
2 values
choices
sequencelengths
4
4
correct_index
int64
0
1
explanation
stringclasses
2 values
category
stringclasses
2 values
difficulty
stringclasses
2 values
source
stringclasses
1 value
citations
sequencelengths
1
1
tax_0
What is the standard deduction for a single filer in 2023?
[ "$13,850", "$12,950", "$14,600", "$13,000" ]
0
For tax year 2023, the standard deduction for single taxpayers and married individuals filing separately is $13,850.
personal_tax
easy
IRS Guidelines
[ "26 U.S.C. 搂 63(c)" ]
tax_1
Which of the following is NOT considered a qualified business expense?
[ "Office rent", "Personal grocery shopping", "Business insurance", "Employee salaries" ]
1
Personal expenses, including grocery shopping for personal use, are not qualified business expenses.
business_tax
medium
IRS Guidelines
[ "26 U.S.C. 搂 162" ]
README.md exists but content is empty. Use the Edit dataset card button to edit it.
Downloads last month
25
Edit dataset card