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2020年USCPA模擬題30：Regulation
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John and Theresa are in the process of obtaining a divorce. Although they are not legally separated, John moved out of the family home in October of Year 1 and moved into an apartment nearby. John and Theresa's two children, Jenna and Stella, lived with Theresa in the family home for more than half of the tax year. What filing status can Theresa use to file her Year 1 tax return?
A. Head of household.
B. Married filing jointly/separately.
C. Surviving spouse (qualifying widow).
D. Single.
【正確答案】b
【答案解析】
Explanation
Choice "B" is correct. John and Theresa are still married at year-end, not legally separated, and have not lived apart for the last six months of the taxable year. Theresa must file as married, but may choose to do so either jointly with John or separately.
Choice "A" is incorrect. Head of household status is not an option because the couple is not legally separated at year-end and John did not live apart from Theresa for the last six months of the taxable year.
Choice "C" is incorrect. Surviving spouse (qualifying widow) is not an option for Theresa, as John is still alive.
Choice "D" is incorrect. Filing as single is not an option, because John and Theresa are still married and not legally separated at year-end.
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