Regarding the Rules Applicable to Filing of Income Tax Returns

question 41

Multiple Choice

Regarding the rules applicable to filing of income tax returns, which, if any, of the following is an incorrect statement:

• A) Married persons who file joint returns cannot later (after the due date of the return) substitute separate returns.
• B) Married persons who file separate returns can later (after the due date of the return) substitute a joint return.
• C) The usual test as to when a taxpayer must file a return is based on the total of the following: personal exemption + basic standard deduction + both additional standard deductions.
• D) Special filing requirement rules exist for taxpayers who are claimed as dependents of another.
• E) None of these.

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Definitions:

Exploratory Stage

A phase of career development or personal growth where individuals actively seek out and explore various options, interests, or pathways to gain clarity and make informed decisions.

Mastery Orientation

An orientation to failure in which individuals move forward optimistically, assuming that they can succeed with further effort. They seem to construe failure as a challenge rather than as an obstacle.

Incremental Theory

The belief that abilities can be developed through dedication and hard work, embodying a view of intelligence that it is flexible and growth-oriented.

Entity Theory

A belief that abilities are fixed and innate, leading individuals to view their capabilities as static and unchangeable, as opposed to being developed through effort and practice.