Morris Is a Single Individual Who Has Total Itemized Deductions

question 121

Multiple Choice

Morris is a single individual who has total itemized deductions in 2013 of $6,150.His itemized deductions include $2,000 for state income taxes.After filing his 2013 state income tax return he receives a refund of $275.

• A)Morris must include $275 as income on his 2014 federal income tax return.
• B)Morris must amend his 2013 federal tax return to reflect state income taxes of $1,725 ($2,000 - $275).
• C)If Morris itemizes his tax return in 2014 he must reduce his state tax deduction by $275.
• D)Morris must include $200 as income on his 2014 federal income tax return.
• E)Morris does not have to report any of the state income tax refund on his 2014 tax return.

---

Definitions:

Row Heading

The labels located at the beginning of rows in spreadsheet or table software, often used for identification or reference purposes.

Crosstab Query

A query type that aggregates data based on two or more fields and displays it in a tabular form, often used to create matrix reports.

Property Types

Categories or characteristics of properties in programming or real estate, specifying their data type, value range, or physical attributes.

Row Headings

The labels along the left side of a spreadsheet or table that typically indicate the number or name of each row.