2016年美国CPA模拟试题：Regulation 4

为了使广大美国注册会计师考生能够顺利通过考试，如下是网校为美国注册会计师考生整理的习题，希望对大家有所帮互助！

　　A taxpayer's spouse dies in August of the current year. Which of the following is the taxpayer's filing status for the current year？

　　A. Single.

　　B. Married filing jointly.

　　C. Head of household.

　　D. Qualified widow（er）.

　　Explanation

　　Choice “b” is correct. The joint return rates apply for two years following the death of a spouse， if the surviving spouse does not remarry and maintains a household for a dependent child. There is nothing in this question that says whether or not the surviving spouse maintains a household for a dependent child. However， since the question is asking about the current year， the surviving spouse is considered to be married （and thus able to file as married filing jointly） for the entire current year even if the spouse dies earlier in the year （in this case in August）.

　　Choice “a” is incorrect. The filing status is not single for the current year.

　　Choice “d” is incorrect. The filing status is not qualified widow（er） for the current year.

　　Choice “c” is incorrect. The filing status is not head of household for the current year.

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