新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA模擬試題：Regulation法規(guī)（1）
Which of the following is (are) among the requirements to enable a taxpayer to be classified as a "qualifying widow(er)"?
I. A dependent has lived with the taxpayer for six months.
II. The taxpayer has maintained the cost of the principal residence for six months.
a. Neither I nor II.
b. II only.
c. I only.
d. Both I and II.
Explanation
Choice "a" is correct. The requirements that enable a taxpayer to be classified as a "qualifying widow(er)" are:
1. The taxpayer's spouse died in one of the two previous years and the taxpayer did not remarry in the current tax year,
2. The taxpayer has a child who can be claimed as a dependent,
3. This child lived in the taxpayer's home for all of the current tax year,
4. The taxpayer paid over half the cost of keeping up a home for the child,
5. The taxpayer could have filed a joint return in the year the spouse died.
【我要糾錯】 責任編輯：藍色天空
推薦閱讀
限時免費資料
-
思維導(dǎo)圖
-
學習計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號