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2016年美國CPA模擬試題：Regulation 3
為了使廣大美國注冊會計師考生能夠順利通過考試，如下是網(wǎng)校為美國注冊會計師考生整理的習(xí)題，希望對大家有所幫互助！
A couple filed a joint return in prior tax years. During the current tax year, one spouse died. The couple has no dependent children. What is the filing status available to the surviving spouse for the first subsequent tax year？
A. Single.
B. Surviving spouse.
C. Head of household
D. Married filing separately.
Explanation
Choice “a” is correct. For the first subsequent tax year （and all other subsequent tax years） after the death of a spouse with no dependent children, filing status is single.
Choice “b” is incorrect. Filing status is not “surviving spouse” because there are no dependent children.
Choice “d” is incorrect. Filing status is not “married filing separately” in the first subsequent tax year after the death of a spouse since the couple is no longer married.
Choice “c” is incorrect. Filing status is not “head of household” because there are no dependent children and no other qualifying dependents.
正保會計網(wǎng)校美國注冊會計師考試輔導(dǎo)已經(jīng)全面招生。了解美國注冊會計師考試輔導(dǎo)課程>>
【我要糾錯】 責(zé)任編輯：小瑩子
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