AICPA每日一练之REG【2016-1-16】

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Mort and Mindy met at a New Year's Eve party held December 31, Year 1. They instantly bonded, fell madly in love, and were married at 11:38 p.m. that night. Identify Mort's filing status for Year 1.

a. Head of household.

b. Single.

c. Surviving spouse.

d. Married filing jointly

Answer:D

Choice "d" is correct. Mort and Mindy were married as of midnight on December 31, Year 1. Therefore, Mort's only options are to file as married either jointly or separately, and because "joint" is the only option presented that qualifies, choice "d" is correct.

Choices "b", "a", and "c" are incorrect, based on the above explanation.

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