A cash basis taxpayer should report gross income:()
A. Only for the year in which income is actually received in cash.
B. Only for the year in which income is actually received whether in cash or in property.
C. For the year in which income is either actually or constructively received in cash only.
D. For the year in which income is either actually or constructively received, whether in cash or in property.
In which of the following situations may taxpayers file as married filing jointly?()
A. Taxpayers who were married but lived apart during the year.
B. Taxpayers who were married but lived under a legal separation agreement at the end of the year.
C. Taxpayers who were divorced during the year.
D. Taxpayers who were legally separated but lived together for the entire year.
Four years ago, when Cox's spouse died, Cox filed a joint tax return for that year. Cox did not remarry, but continued to provide full support for a minor child who has been living with Cox. What is Cox's most advantageous filing status for the current year?()
A. Single.
B. Married filing separately.
C. Surviving spouse.
D. Head of household.
Juan recently started operating a flower shop as a proprietorship. In its first year of operations, the shop had a taxable income of $60,000. Assuming that Juan had no other employment-related earnings:()
A. The flower shop must withhold FICA taxes from Juan's earnings.
B. Juan must pay self-employment tax on the earnings of the business.
C. Juan will be exempt from self-employment taxes for the first three years of operations.
D. Juan will be exempt from the Medicare tax because the business earnings are below the threshold amount.
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