Regarding the Rules Applicable to Filing of Income Tax Returns

question 56

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 the above.

---

Definitions:

Defendant

The party against whom a lawsuit is filed in a court of law.

Constitution

The basic rules or long-standing practices through which a country or any organization is administrated.

Chinese Constitution

The fundamental law of the People's Republic of China, establishing the framework and principles of the government, rights of citizens, and organization of the state.

Freedom of Assembly

The right to gather peacefully with others in public or private spaces for expressive activities, protected by law in many democratic societies.