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:

James-Lange Theory

A theory of emotion that suggests emotions occur as a result of physiological reactions to events.

Cannon-Bard Theory

A theory in psychology suggesting that emotional experiences occur simultaneously with physiological responses, rather than one causing the other.

Tranquilizing Drugs

Medications used to reduce tension or anxiety, often by depressing central nervous system activity.

Sympathetic Nervous system

Part of the autonomic nervous system that prepares the body for rapid action in response to stress by accelerating heart rate, dilating pupils, and other physiological changes.