Which of the Following Taxpayers Can't Use the Tax Rates

question 21

Multiple Choice

Which of the following taxpayers can't use the tax rates for married filing jointly in 2012?

• A) Mr. Lane died on August 10, 2012. Mrs. Lane has not remarried and has no dependent children.
• B) Mrs. Holden died on January 15, 2011. Mr. Holden has not remarried and maintains a home for two dependent children.
• C) Mr. and Mrs. West were legally divorced on December 21, 2012. Mrs. West has not remarried and maintains a home for three dependent children.
• D) All of the above taxpayers qualify for married filing jointly filing status.

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Definitions:

Living Person

An individual who is currently alive, as opposed to a deceased individual or a fictitious character.

Trustor

An individual or entity that creates a trust by placing assets under the control of a trustee for the benefit of a beneficiary.

Demonstrative Legacy

A gift of a particular amount of money or a specific asset to a specific beneficiary, distinguished from the rest of an estate, made in a will.

Probate

A legal process that involves the verification of a deceased person's will and the administration of the deceased's estate.