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2016年美国CPA模拟试题：Regulation 3
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！
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. Single.
B. Surviving spouse.
C. Head of household
D. Married filing separately.
Explanation
Choice “a” 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 “b” is incorrect. Filing status is not “surviving spouse” because there are no dependent children.
Choice “d” 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 “c” is incorrect. Filing status is not “head of household” because there are no dependent children and no other qualifying dependents.
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