题目内容

In which of the following scenarios would the head of household filing status be available to the taxpayer?()

A single taxpayer maintains a separate home for his parent, who qualifies as a dependent.
B. A taxpayer with no dependents is the surviving spouse of an individual who died in the current year.
C. An unmarried taxpayer maintains a household with a 28-year-old son, who earned $10,000 during the tax year.
D. A single taxpayer maintains a household that is the principal home for five months of the year for his disabled child.

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Mark and Molly met at a New Year’s Eve party held December 31, Year 1.They instantly bonded, fell madly in love, and were married at 11:38 p.m. that night. Identify Mark’s filing status for Year 1.

A. Single
B. Married filing jointly
C. Head of household
D. Surviving spouse

As a result of a divorce settled in 2016, a taxpayer received the following during the current year: Cash from the property settlement $100,000 Child support 12,000 Alimony payments 30,000 What amount, if any, must be included in gross income for the current year?()

A. $0
B. $30,000
C. $130,000
D. $142,000

DAC Foundation awarded Kent $75,000 in recognition of lifelong literary achievement. Kent was not required to render future services as a condition to receive the $75,000. What condition must have been met for the award to be excluded from Kent's gross income?()

A. I only.
B. II only.
C. Both I and II.
D. Neither I nor II.
E. Kent was selected for the award by DAC without any action on Kent's part. II. Pursuant to Kent's designation, DAC paid the amount of the award either to a governmental unit or to a charitable organization.

Which of the following is considered a specified service trade or business (SSTB) for purposes of the qualifying business income deduction?

Accounting firm
B. Manufacturing company
C. Engineering firm
D. Architectural services

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