2016年美國CPA模擬試題：Regulation 2

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　　In which of the following situations may taxpayers file as married filing jointly？

　　A. Taxpayers who were married but lived under a legal separation agreement at the end of the year.

　　B. Taxpayers who were divorced during the year.

　　C. Taxpayers who were married but lived apart during the year.

　　D. Taxpayers who were legally separated but lived together for the entire year.

　　Explanation

　　RULE: In order to file a joint return, the parties must be MARRIED at the end of the year. Exception： If the parties are married but are LEGALLY SEPARATED under the laws of the state in which they reside, they cannot file a joint return （they will file either under the single or head of household filing status）.

　　Choice “c” is correct. Per the above rule, taxpayers who are married but lived apart during the year are allowed to file a joint return for the year. The fact that they did not live together during the year has no bearing on the issue.

　　Choice “a” is incorrect. Per the above rule, taxpayers who are married but lived under a legal separation agreement at the end of the year may not file a joint return. They will generally file either under the single or head of household filing status.

　　Choice “b” is incorrect. Per the above rule, taxpayers who were divorced during the year may not file a joint return together, as they are not married at the end of the year. [Note, however, that they may become married again in the year and file a joint return with the new spouse.]

　　Choice “d” is incorrect. Per the above rule, taxpayers who were legally separated but lived together for the entire year may not file a joint return. They will generally file either under the single or head of household filing status.

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