Regarding the Rules Applicable to Filing of Income Tax Returns

question 18

Multiple Choice

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

Mega Fossils

Large fossils that are easily visible without the aid of magnification, typically including bones, shells, and teeth, which can provide significant insights into the life forms that existed in the past.

Diploid

A cell or organism that has two sets of chromosomes, one set inherited from each parent.

Zygote

The initial cell formed when two gamete cells (sperm and egg) are joined through fertilization, representing the earliest stage of development.

Polyploid

The condition of having more than two sets of chromosomes per nucleus. Compare with diploid and haploid.