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USCPA精选习题38：Regulation
耐心是一切聪明才智的基础。坚持每天做题，考试多加分！平时大家要注意多理解、多总结，脚踏实地的把每一个知识点巩固好。正保会计网校为大家整理了USCPA：REG习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
Thompson's spouse died in Year 1. Thompson did not remarry in Year 2 and lived alone the entire year. What is Thompson's Year 2 filing status?
a. Surviving spouse.
b. Head of household.
c. Single.
d. Married filing jointly.
【正确答案】c
【答案解析】
Choice “c” is correct. Filing status is determined as of the last day of the year. At the end of Year 2, Thompson is not married and does not qualify for any other filing status. Therefore, his status is single.
Choice “d” is incorrect. When a spouse dies during the year, the surviving spouse can file married filing jointly for that year under an exception to the end-of-year test. But this question is about Year 2, the year after death. Thompson is single for Year 2.
Choice “a” is incorrect. Surviving spouse status, also known as qualifying widow(er), can be claimed for the two years after year of death. However, it requires the presence of a dependent child, which is not part of the facts here. Thompson is single for Year 2.
Choice “b” is incorrect. Head of household status could apply in certain circumstances where there is a dependent and surviving spouse status does not apply. That is not the case here. Thompson is single for Year 2.
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