掃碼下載APP
及時接收最新考試資訊及
備考信息
成功離不開一點一滴的積累,對于USCPA考試,要想基礎打得好,就要做大量的習題。想要在uscpa考試中取得好成績,必然少不了每天的堅持。正保會計網校為大家整理了USCPA精選習題46:Regulation,希望大家利用好這些內容。
Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a dependent child. What is Parker's most advantageous filing status?
a. Single.
b. Head of household.
c. Married filing separately.
d. Qualifying widow(er) with dependent child.
【正確答案】d
【答案解析】
Choice "d" is correct. A qualifying widow(er) is a taxpayer who may use the joint tax return standard deduction and rates (but not the exemption for the deceased spouse) for each of two taxable years following the year of death of his or her spouse, unless he or she remarries. The surviving spouse must maintain a household that, for the whole entire taxable year, was the principal place of abode of a son, stepson, daughter, or stepdaughter (whether by blood or adoption). The surviving spouse must also be entitled to a dependency exemption for such individual. Parker may file as a qualifying widow(er) since her spouse died in the previous tax year, she did not remarry and she maintained a home for a dependent child. Since qualifying widow(er) is the most advantageous status and Parker qualifies, Parker would file as a qualifying widow(er).
Choice "a" is incorrect. Even though Parker would qualify as single, filing single would give Parker a higher tax liability than the qualifying widow(er) status and therefore is not most advantageous.
Choice "b" is incorrect. Parker would not qualify as head of household for the first two years after the death of Parker's spouse because one of the requirements for Head of Household status is that the taxpayer is NOT a surviving spouse. (Also, note that the likely reason for this requirement is that filing as Head of Household status would give the qualifying surviving spouse taxpayer a higher tax liability than the Qualifying Widow(er) status, which would be less advantageous.)
Choice "c" is incorrect. Parker would not qualify to file married filing separately.
相關推薦:
有意向報考的AICPA的考生趕快點擊上方圖片進行免費預評估>> 了解AICPA報考條件吧!
上一篇:uscpa-REG高頻單詞表—C
Copyright © 2000 - odtgfuq.cn All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號