新用戶(hù)掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
2016年美國(guó)CPA模擬試題：Regulation2
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. Married filing separately.
b. Head of household.
c. Surviving spouse.
d. Single.
答案：D
Explanation
Choice “d” 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 “c” is incorrect. Filing status is not “surviving spouse” because there are no dependent children.
Choice “a” 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 “b” is incorrect. Filing status is not “head of household” because there are no dependent children and no other qualifying dependents.
【我要糾錯(cuò)】 責(zé)任編輯：小瑩子
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶(hù)掃碼下載
京公網(wǎng)安備 11010802044457號(hào)