新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
2016年美国CPA模拟试题：Regulation4
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. Single.
b. Surviving spouse.
c. Head of household.
d. Married filing jointly.
答案：A
Explanation
Choice “a” 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 “d” 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.
【我要纠错】 责任编辑：小莹子
新用户扫码下载
京公网安备 11010802044457号