更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

AICPA复习：SIMULATION填空题易错题

来源：高顿网校 2017-04-17

Louis and Sandy Roman were married with two children, Eddie, age 13, and Nancy, age 20.On July 7, 2012, Louis died.Nancy is a full-time student at the state university.The Romans own their own home and live in Denver.Louis had been disabled since 2004.Sandy is an insurance adjuster and sings in her church choir.

Assume for the 2012 tax year, the Roman family had various items of income and expenditures, as listed below.Determine either the amount of income, or the adjustment to income, that should be included or deducted on the Romans' Form 1040—Individual Income Tax Return, to arrive at adjusted gross income.Insert the appropriate items of income(lines 7 through 21) and the appropriate adjustments to income (lines 23 through 35) in the spreadsheet below.The total of items of income and adjustments to income will be displayed on lines 22 and 36, respectively.Adjusted gross income will also display on line 37. If a cell should be left empty, enter NA.

- The Romans received a $200 state income tax refund of the prior year's tax.The Romans had deducted $2,000 of state income taxes in the prior year, all of which resulted in federal tax savings.

- The Romans received a $1,000 federal tax refund of the prior year's tax.The Romans had paid $4,000 of federal income tax in the prior year.

- Louis received $5,000 of qualified cash dividends from a corporation listed on the New York Stock Exchange and received $500 of interest from a bank savings account.

- Sandy received $4,000 of tax-exempt interest.

- Sandy's federal taxable wages reported on Form W-2 amounted to $50,000.

- Sandy contributed $3,000 to a traditional IRA account.

- Louis paid a $25 penalty on a premature withdrawal of a certificate of deposit.

- Sandy paid $500 of self-employment tax on her choir net income of which 57.51% is deductible.

- Sandy is the sole owner of rental real estate on which current year income exceeded expenses by $6,000 as reported on Schedule E.The Romans had no other income on losses from passive activities.Sandy actively participates in managing the property.

- The Romans paid $6,500 of real estate taxes on their personal residence.

- Eddie and Nancy each received a $5,000 gift from their wealthy uncle.

________?

Answer：

200

　　高顿网校温馨提醒

　　 USCPA-美国注册会计师，全球会计*9证，国内人才缺口25万，年薪40W起，如何成为全球财会精英？关注微信号“高顿AICPA”(gaodunaicpa)，让我们一起学习USCPA，加入全球精英财会圈，QQ：2355672450， 点击获取USCPA职业发展白皮书！

　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

USCPA考试常见问题解析

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答