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:

Chromosomes

Threadlike structures made of DNA molecules that contain the genes and are located in the nucleus of cells.

X Chromosomes

One of the two types of sex chromosomes, where two X chromosomes typically characterize females and one X and one Y chromosome characterize males.

Monozygotic Twins

Twins that result from one fertilized egg splitting and developing into two embryos, sharing identical genetics.

Identical Twins

Twins that originated from the same fertilized egg, sharing all of their genetic material, and typically having very similar appearances.