2016年美国CPA模拟试题：Regulation5

　　Joe and Barb are married, but Barb refuses to sign a Year 12 joint return. On Joe's separate Year 12 return, an exemption may be claimed for Barb if：

　　a. Barb attaches a written statement to Joe's income tax return, agreeing to be claimed as an exemption by Joe for Year 12.

　　b. Barb was a full-time student for the entire Year 12 school year.

　　c. Barb had no gross income and was not claimed as another person's dependent in Year 12.

　　d. Barb was under the age of 19.

　　答案：C

　　Explanation

　　Choice “c” is correct. If a married individual files a separate return, a personal exemption may be claimed for his or her spouse if the spouse has no gross income and is not claimed as a dependent of another taxpayer.

　　Choice “b” is incorrect. The spouse does not have to be a full-time student.

　　Choice “a” is incorrect. The wife does not have to attach a written statement agreeing to be claimed by her husband.

　　Choice “d” is incorrect. The spouse does not have to be under the age of 19.