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:

Common Variance

The shared variance between variables in a statistical model, often referring to the portion of variability that is accounted for by a common factor.

Degrees of Freedom

The number of independent values or quantities which can be assigned to a statistical distribution, typically in the context of parameters estimated from sample data.

Pooled-Variance T Test

A statistical test that compares the means of two independent samples while assuming that they have the same variance.

Pooled Variance

The weighted average of variances from two or more groups, assuming that these groups have the same variance.