2020年USCPA模擬題34：Regulation

【正確答案】d

【答案解析】

Explanation

Choice “D” is correct. Filing status is determined as of the last day of the year. At the end of Year 2, Thompson is not married and does not qualify for any other filing status. Therefore, his status is single.

Choice “A” is incorrect. When a spouse dies during the year, the surviving spouse can file married filing jointly for that year under an exception to the end-of-year test. But this question is about Year 2, the year after death. Thompson is single for Year 2.

Choice “B” is incorrect. Surviving spouse status, also known as qualifying widow(er), can be claimed for the two years after year of death. However, it requires the presence of a dependent child, which is not part of the facts here. Thompson is single for Year 2.

Choice “C” is incorrect. Head of household status could apply in certain circumstances where there is a dependent and surviving spouse status does not apply. That is not the case here. Thompson is single for Year 2.

相關(guān)推薦：

AICPA考試，這些注意事項(xiàng)你知道嗎？

免費(fèi)領(lǐng)取U.S.CPA干貨大禮包>

2020年USCPA考試報(bào)考流程、詳細(xì)操作步驟

USCPA考點(diǎn)丨Not for Profit Accounting

正保會計(jì)網(wǎng)校擁有專業(yè)的U.S.CPA師資團(tuán)隊(duì)，不僅為學(xué)員提供專業(yè)針對性的指導(dǎo)課程，并為學(xué)員提供考前免費(fèi)預(yù)評估，選州報(bào)考，簽證指導(dǎo)，考位預(yù)約，補(bǔ)學(xué)分，執(zhí)照申請等一站式的專業(yè)考務(wù)服務(wù)！幫助學(xué)員無憂學(xué)習(xí)，高效備考！有意向報(bào)考的同學(xué)快快點(diǎn)擊下方“立即申請”按鈕，進(jìn)行免費(fèi)學(xué)歷評估，了解你是否滿足報(bào)考條件吧~