ExpertHard1 markMultiple Choice
CPA · Question 42 · Area IV: Individual Taxation
A taxpayer's spouse died in Year 1. The taxpayer has a dependent child who lives with them. The taxpayer did not remarry. What is the taxpayer's filing status for Year 3?
A taxpayer's spouse died in Year 1. The taxpayer has a dependent child who lives with them. The taxpayer did not remarry. What is the taxpayer's filing status for Year 3?
Answer options:
A.
Single
B.
Qualifying Surviving Spouse (Qualifying Widow/er)
C.
Head of Household
D.
Married Filing Jointly
How to approach this question
Timeline: Year of Death = MFJ. Next 2 Years = Qualifying Surviving Spouse (if dependent child). After that = Head of Household.
Full Answer
B.Qualifying Surviving Spouse (Qualifying Widow/er)✓ Correct
B
In the year of death (Year 1), the taxpayer files MFJ. For the next two years (Year 2 and Year 3), the taxpayer may file as Qualifying Surviving Spouse (formerly Qualifying Widow/er) if they maintain a home for a dependent child. Therefore, in Year 3, the status is QSS.
Common mistakes
Thinking QSS applies in the year of death (it's MFJ) or that it expires after Year 2.
Practice the full CPA REG Practice Exam 3
72 questions · hints · full answers · grading
More questions from this exam
Q01A CPA is preparing an original tax return for a client who is claiming a refund based on a positi...HardQ02A practitioner is representing a taxpayer in an IRS examination. The taxpayer has a 25% ownership...HardQ03A tax return preparer willfully attempts to understate the tax liability on a client's return by ...HardQ04Which of the following scenarios would most likely result in the assessment of a penalty for fail...HardQ05Regarding the disciplinary authority of State Boards of Accountancy, which of the following state...Hard