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2016年美国CPA模拟试题：Regulation 5
为了使广大美国注册会计师考生能够顺利通过考试，如下是网校为美国注册会计师考生整理的习题，希望对大家有所帮互助！
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.
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