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USCPA法规Regulation精选习题 拿下！
学必求其心得，业必贵其专精。正保会计网校为大家整理了USCPA法规Regulation精选习题，希望大家利用好这些内容。
A taxpayer's spouse dies in August of the current year. Which of the following is the taxpayer's filing status for the current year?
A. Single.
B. Qualified widow(er).
C. Head of household.
D. Married filing jointly.
【正确答案】D
【答案解析】
Choice "D" is correct. The surviving spouse is considered to be married (and thus able to file as married filing jointly) for the entire current year even if the spouse dies earlier in the year (in this case in August).
Choice "A" is incorrect. The filing status is not single for the current year.
Choice "B" is incorrect. The filing status is not qualified widow(er) for the current year.
Choice "C" is incorrect. The filing status is not head of household for the current year.
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