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美國CPA模擬試題：Regulation（三）
Joe and Barb are married, but Barb refuses to sign a Year 12 joint return. On Joe's separate Year 12 return, an exemption may be claimed for Barb if:
A. Barb was a full-time student for the entire Year 12 school year.
B. Barb had no gross income and was not claimed as another person’s dependent in Year 12.
C. Barb attaches a written statement to Joe’s income tax return, agreeing to be claimed as an exemption by Joe for Year 12.
D. Barb was under the age of 19.
【答案解析】B
Choice "b" is correct. If a married individual files a separate return, a personal exemption may be claimed for his or her spouse if the spouse has no gross income and is not claimed as a dependent of another taxpayer.
Choice "a" is incorrect. The spouse does not have to be a full-time student.
Choice "c" is incorrect. The wife does not have to attach a written statement agreeing to be claimed by her husband.
Choice "d" is incorrect. The spouse does not have to be under the age of 19.
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