下载APP
首页 > 美国注册会计师 > 复习指导 > 考点辅导

2016年美国CPA模拟试题:Regulation3

来源: 正保会计网校 2016-05-11
普通

  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. Married filing jointly.

  b. Single.

  c. Head of household.

  d. Qualified widow(er).

  答案:A

  Explanation

  Choice “a” 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 “b” 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.

我要纠错】 责任编辑:小莹子
今日热搜
热点推荐:
精品课程

AICPA畅学无忧班

Get学霸同款课

20325人已学查看详情
申请购课优惠

微信扫码咨询

申请千元优惠

有奖原创征稿
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友
客服