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
2020年USCPA模擬題14：Regulation
學必求其心得，業必貴其專精。準備注冊會計師考試，同樣需要大家每一天的堅持。正保會計網校為大家整理了2020年USCPA模擬題14：Regulation，希望大家利用好這些內容。
Which of the following is (are) among the requirements to enable a taxpayer to be classified as a "qualifying widow(er)"?
I. A dependent has lived with the taxpayer for six months.
II. The taxpayer has maintained the cost of the principal residence for six months.
A. I only.
B. II only.
C. Both I and II.
D. Neither I nor II.
【正確答案】D
【答案解析】
Choice "D" is correct. The requirements that enable a taxpayer to be classified as a "qualifying widow(er)" are:
1. The taxpayer's spouse died in one of the two previous years and the taxpayer did not remarry in the current tax year; 2. The taxpayer has a child who can be claimed as a dependent; 3. This child lived in the taxpayer's home for all of the current tax year; 4. The taxpayer paid over half the cost of keeping up a home for the child; and 5. The taxpayer could have filed a joint return in the year the spouse died.
相關推薦：
USCPA考點丨Not for Profit Accounting
正保會計網校擁有專業的U.S.CPA師資團隊，不僅為學員提供專業針對性的指導課程，并為學員提供考前免費預評估，選州報考，簽證指導，考位預約，補學分，執照申請等一站式的專業考務服務！幫助學員無憂學習，高效備考！有意向報考的同學快快點擊下方“立即申請”按鈕，進行免費學歷評估，了解你是否滿足報考條件吧~
學員討論（0）
新用戶掃碼下載
京公網安備 11010802044457號