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
2016年美國CPA模擬試題：Regulation 5
為了使廣大美國注冊會計師考生能夠順利通過考試，如下是網校為美國注冊會計師考生整理的習題，希望對大家有所幫互助！
Thompson's spouse died in Year 1. Thompson did not remarry in Year 2 and lived alone the entire year. What is Thompson's Year 2 filing status？
A. Married filing jointly
B. Surviving spouse
C. Head of household
D. Single
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.
正保會計網校美國注冊會計師考試輔導已經全面招生。了解美國注冊會計師考試輔導課程>>
【我要糾錯】 責任編輯：小瑩子
學員討論（0）
新用戶掃碼下載
京公網安備 11010802044457號