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2016年美國CPA模擬試題：Regulation 4
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 taxpayer's spouse dies in August of the current year. Which of the following is the taxpayer's filing status for the current year？
A. Single.
B. Married filing jointly.
C. Head of household.
D. Qualified widow（er）.
Explanation
Choice “b” is correct. The joint return rates apply for two years following the death of a spouse， if the surviving spouse does not remarry and maintains a household for a dependent child. There is nothing in this question that says whether or not the surviving spouse maintains a household for a dependent child. However， since the question is asking about the current year， the surviving spouse is considered to be married （and thus able to file as married filing jointly） for the entire current year even if the spouse dies earlier in the year （in this case in August）.
Choice “a” is incorrect. The filing status is not single for the current year.
Choice “d” is incorrect. The filing status is not qualified widow（er） for the current year.
Choice “c” is incorrect. The filing status is not head of household for the current year.
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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