新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2020年USCPA模擬題19：Regulation
學習至重要的就是打好基礎，要想基礎打得好，就要做大量的習題。只有做題才能讓抽象的法條變得具象化、變得立體起來，所以正保會計網(wǎng)校貼心的為大家準備了2020年USCPA模擬題19：Regulation，小編相信，每天的勤奮練習，考過AICPA絕對不在話下！
Jim and Kay Ross contributed to the support of their two children, Dale and Kim, and Jim's widowed parent, Grant. For Year 27, Dale, a 19-year-old full-time college student, earned $4,500 as a babysitter. Kim, a 23-year-old bank teller, earned $12,000. Grant received $5,000 in dividend income and $4,000 in nontaxable Social Security benefits. Grant and Kim are U.S. citizens and were over one-half supported by Jim and Kay, but neither of the two currently reside with Jim and Kay. Dale's main place of residence is with Jim and Kay, and he is currently on a temporary absence to attend school. How many people meet the definition of either qualifying child or qualifying relative on the Year 27 joint income tax return for Jim and Kay Ross?
A. Zero
B. One
C. Two
D. Three
【正確答案】B
【答案解析】
Explanation
Choice "B" is correct. Only one person meets the criteria for either qualifying child or relative for the Rosses. Dale meets the definition of qualifying child. He meets all criteria of CARES. He is under the age limit because he is a full-time student under the age of 24. All other CARES tests are met. Kim does not meet the age test for qualifying child. She also does not meet the qualifying relative criteria. She fails the gross income limitations of SUPORT.
Choice "A" is incorrect. Dale does meet the criteria for qualifying child for Jim and Kay Ross.
Choice "C" is incorrect. Kim fails the age test for qualifying child (CARES) and is not under the gross income limitation for qualifying relative (SUPORT).
Choice "D" is incorrect. Only Dale meets the definition of either qualifying child or relative for Jim and Kay Ross. Kim does not meet the age limit for QC or the gross income limitation for QR.
相關推薦：
USCPA考點丨Not for Profit Accounting
正保會計網(wǎng)校擁有專業(yè)的U.S.CPA師資團隊，不僅為學員提供專業(yè)針對性的指導課程，并為學員提供考前免費預評估，選州報考，簽證指導，考位預約，補學分，執(zhí)照申請等一站式的專業(yè)考務服務！幫助學員無憂學習，高效備考！有意向報考的同學快快點擊下方“立即申請”按鈕，進行免費學歷評估，了解你是否滿足報考條件吧~
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號