CH2_Filing_Status

Question 1

1. A husband and wife can file a joint return even if

Answer 1

A. The spouses have different tax years, provided that both spouses are alive at the end of the year. -taxable year 다르면 불가하다.
B. The spouses have different accounting methods. 가능
C. Either spouse was a nonresident alien at any time during the tax year, provided that at least one spouse makes the proper election. Nonresident(미국에서 발생된 것 만), 거주자는 global하게 발생된 소득 합산
D. They were divorced before the end of the tax year. 완전 빠진다
B

Question 2

2. Emil Gow’s wife died in Year 1.(MFJ) Emil did not remarry재혼안함 and continued to maintain a home for himself and his dependent infant child during Year 2 and Year 3, providing full support for himself and his child. For Year 1, Emil properly filed a joint return. For Year 3, Emil’s filing status is ->3년 까지 가능하다

Answer 2

A. Single.
B. Head of household.
C. Qualifying widower.
D. Married filing joint return.

C

Question 3

3. For head of household filing status(세대주), which of the following costs are considered in determining whether the taxpayer has contributed more than one-half the cost of maintaining the household? 생활비 50퍼이상

Answer 3

Food Consumed in the Home

Value of Services rendered in the Home by the Taxpayer

A. Yes Yes
B. No No
C. Yes No
D. No Yes

C

Question 4

4. Which of the following is not a requirement that must be met in determining whether a taxpayer is considered unmarried for head-of-household filing status purposes?

Answer 4

A. An individual must file a separate return. (single,Q.w 맞다)
B. An individual must pay more than one-half the cost of keeping up a home for the tax year.(생활비)
C. For the entire year, an individual’s home must be the main home of his or her child, stepchild, or adopted child, whom (s)he or the noncustodial parent can properly claim as a dependent.(taxable year은 6개월 이상, 결혼 안 한, 부모 따로 살아도 가능, 결혼하면 같이 살아야함)
D. An individual’s spouse must not have lived in their home for the last 6 months of the tax year.

C

Question 5

5. Mr. W died early in the current year. Mrs. W remarried in December of the same year and therefore was unable to file a joint return with Mr. W. What is the filing status of the decedent, Mr. W?

Answer 5

A. Single.
B. Married filing separate return.
C. Married filing joint return.
D. Head of household.

Single, MFS 가능 -> MFS Mr.W
B