操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.8.0 蘋果版本:8.8.0

開發(fā)者:北京正保會計科技有限公司

應(yīng)用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

U.S.CPA練習(xí)題精選:REG 40

來源: 正保會計網(wǎng)校 編輯: 2017/04/06 09:32:45  字體:

選課中心

書課題助力備考

選課中心

報考指南

報名考試全輔導(dǎo)

報考指南

備考資料

需要的都在這里

免費題庫

Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a dependent child. What is Parker's most advantageous filing status?

a. Single.

b. Head of household.

c. Married filing separately.

d. Qualifying widow(er) with dependent child.



答案:D

Explanation

Choice "d" is correct. A qualifying widow(er) is a taxpayer who may use the joint tax return standard deduction and rates (but not the exemption for the deceased spouse) for each of two taxable years following the year of death of his or her spouse, unless he or she remarries. The surviving spouse must maintain a household that, for the whole entire taxable year, was the principal place of abode of a son, stepson, daughter, or stepdaughter (whether by blood or adoption). The surviving spouse must also be entitled to a dependency exemption for such individual. Parker may file as a qualifying widow(er) since her spouse died in the previous tax year, she did not remarry and she maintained a home for a dependent child. Since qualifying widow(er) is the most advantageous status and Parker qualifies, Parker would file as a qualifying widow(er).

Choice "a" is incorrect. Even though Parker would qualify as single, filing single would give Parker a higher tax liability than the qualifying widow(er) status and therefore is not most advantageous.

Choice "b" is incorrect. Parker would not qualify as head of household for the first two years after the death of Parker's spouse because one of the requirements for Head of Household status is that the taxpayer is NOT a surviving spouse. (Also, note that the likely reason for this requirement is that filing as Head of Household status would give the qualifying surviving spouse taxpayer a higher tax liability than the Qualifying Widow(er) status, which would be less advantageous.)

Choice "c" is incorrect. Parker would not qualify to file married filing separately.

我要糾錯】 責(zé)任編輯:素su
學(xué)員討論(0

免費試聽

  • 章小炎《財務(wù)會計與報告》

    章小炎主講:《財務(wù)會計與報告》免費聽

  • 李向祎《審計與鑒證》

    李向祎主講:《審計與鑒證》免費聽

限時免費資料

  • 美國注冊會計師思維導(dǎo)圖

    思維導(dǎo)圖

  • 美國注冊會計師學(xué)習(xí)計劃

    學(xué)習(xí)計劃

  • 美國注冊會計師科目特點

    科目特點

  • 美國注冊會計師報考指南

    報考指南

  • 美國注冊會計師歷年樣卷

    歷年樣卷

  • USCPA常用財會英語詞匯

    財會英語

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 精品性高朝久久久久久久 | 国产区在线看 | 国产三级欧美三级 | 国产成人精品aa毛片 | 国产精品一区二区三区四区 | 欧美三区在线观看 | 99精品福利视频 | 久日av| 欧美婷婷综合 | 日韩欧美区 | 一区二区三区精品视频 | av最新网址 | 少妇性bbb搡bbb爽爽爽欧美 | 国产在线一区二区三区四区 | 久久久久国 | 插美女网站| 嫩呦国产一区二区三区av | 亚洲精品美女 | www.狠狠干 | 欧美在线播放 | 免费日韩视频 | 国产成人在线一区二区 | 久久久久久午夜 | 综合色99| 亚洲免费大片 | 国产综合视频在线观看 | 中文视频在线 | 一级毛片国产 | 9999精品视频 | 国产精品正在播放 | 久久免费影院 | 日韩在线欧美 | 精品视频在线播放 | 成人国产精品久久久 | 天天艹久久 | 精品视频在线播放 | 国产精品成人免费视频 | 日韩在线观看网站 | 色婷婷久久久亚洲一区二区三区 | 黄性视频 | 欧美精品黄色 |