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Federal Tax

In: Business and Management

Submitted By baptist7
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These are the automatically computed results of your exam. Grades for essay questions, and comments from your instructor, are in the "Details" section below. | Date Taken: | 11/15/2014 | Time Spent: | 3 h , 17 min , 15 secs | Points Received: | 75 / 75 (100%) | | Question Type: | # Of Questions: | # Correct: | Multiple Choice | 8 | 8 | Essay | 2 | N/A | | |

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Question 1. | Question : | (TCO B) In which of the following situations may taxpayers file as married filing jointly? (Becker CPA Review Course) | | | Student Answer: | | Taxpayers who were married but lived apart during the year. | | | | Taxpayers who were married but lived under a legal separation agreement at the end of the year. | | | | Taxpayers who were divorced during the year. | | | | Taxpayers who were legally separated but lived together for the entire year. | | Instructor Explanation: | RULE: In order to file a joint return, the parties must be MARRIED at the end of the year. Exception: If the parties are married but are LEGALLY SEPARATED under the laws of the state in which they reside, they cannot file a joint return (they will file either under the single or head of household filing status).

Choice "a" is correct. Per the above rule, taxpayers who are married but lived apart during the year are allowed to file a joint return for the year. The fact that they did not live together during the year has no bearing on the issue.

Choice "b" is incorrect. Per the above rule, taxpayers who are married but lived under a legal separation agreement at the end of the year may not file a joint return. They will generally file either under the single or head of household filing status.

Choice "c" is incorrect. Per the above rule, taxpayers who were divorced during the year may not file a joint return together,…...

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