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美國CPA模擬試題：Regulation法規(guī)（1）
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. Neither I nor II.
b. II only.
c. I only.
d. Both I and II.
Explanation
Choice "a" 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,
5. The taxpayer could have filed a joint return in the year the spouse died.
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
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