主页 > USCPA > 法规

2015年USCPA考试《法规》知识点1

2015-06-29 高顿网校


  Individual Taxation-Other Items
 
  1.Statute of Limitations
 
  I)3 years from later of(a)due date of return or(b)date return is filed
 
  II)25% understatement of gross income–6 years
 
  III)Fraud and false returns=no statute of limitations.
 
  IV)Refunds for individuals(form 1040x)
 
  V)Form 1139 is used to claim a refund of corporate income taxes.
 
  2.Estimated Tax and Inadequate Withholding
 
  I)Estimated Taxes–Required Minimum:(a)$1000 or more tax liability.(b)Inadequate tax estimates,if the lesser of 90% of current year‘s tax or 100% of last year’s tax.
 
  3.Failure to Pay Estimated Taxes-Penalty
 
  Class Questions for S4.
 
  CPA-02107
 
  A calendar-year taxpayer files an individual tax return for Year2 on March 20,Year 3.The taxpayer neither committed fraud nor omitted amounts in excess of 25% of gross income on the tax return. What is the latest date that the Internal Revenue Service can assess tax and assert a notice of de?ciency?
 
  a.March 20,Year 6. b.March 20,Year 5.
 
  c.April 15,Year 6. d.April 15,Year 5.
 
  CPA-02084
 
  Krete,an unmarried taxpayer with income exclusively from wages,led her initial income tax return for Year 8. By December 31,Year 8,krete‘s employer had withheld $16,000 in federal income taxes and Krete had made no estimated tax payments. On April 15,Year 9,Krete timely?led an extension request to ?le her individual tax return and paid $300 of additional taxes. Krete's Year 8 income tax liability was $16,500 when she timely?led her return on April 30,Year 9,and paid the remaining income tax liability balance. What amount would be subject to the penalty for the underpayment of estimated taxes?
 
  a.$0  b.$200  c.$500  d.$16,500

  高顿网校温馨提醒
 
  2015年USCPA考试进行改革,难度提升?没关系,高顿网校USCPA题库为你解忧,每题都附有详细的答案和解析,每天加强训练,通过考试指日可待!点此进入高顿网校USCPA免费题库>>>

 USCPA考试免费题库 手机题库下载】| 在线直播
 USCPA高清网课免费体验  USCPA名师精品班免费试听
  美国注册会计师精彩推荐:
       
USCPA招生专题
  解析:USCPA到底是什么?
        USCPA职业发展与分析
        2015年USCPA考试常见问题解析

来源: 高顿网校 小编: Judy
阅读 1 1 投诉

相关推荐

▪ 2015年USCPA考试《法规》知识点2

▪ 想去国外投资?这个政策你知道吗?

▪ 要考USCPA了?快来养成全球公认最健康的作息吧!

▪ 新法来袭!个体工商户如何计算个人所得税

▪ 发票变了,你知道吗?

广 告

精彩推荐

>>>
我是有底线的