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2020年USCPA模擬題14：Regulation
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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.
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