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1.Robbe, a cash basis single taxpayer, reported $50,000 of adjusted gross income last year and claimed itemized deductions of $5,500, consisting solely of $5,500 of state income taxes paid last year. Robbe\'s itemized deduction amount, which exceeded the standard deduction available to single taxpayers for last year by $1,150, was fully deductible and it was not subject to any limitations or phase-outs. In the current year, Robbe received a $1,500 state tax refund relating to the prior year. What is the proper treatment of the state tax refund?

a. Include $1,500 in income in the current year.

b. Include none of the refund in income in the current year.

c. Amend the prior-year\'s return and reduce the claimed itemized deductions for that year.

d. Include $1,150 in income in the current year.

【答案】d

2.Easel Co. has elected to reimburse employees for business expenses under a nonaccountable plan. Easel does not require employees to provide proof of expenses and allows employees to keep any amount not spent. Under the plan, Mel, an Easel employee for a full year, gets $400 per month for business automobile expenses. At the end of the year Mel informs Easel that the only business expense incurred was for business mileage of 12,000 at a rate of 30 cents per mile, the IRS standard mileage rate at the time. Mel encloses a check for $1,200 to refund the overpayment to Easel. What amount should be reported in Mel\'s gross income for the year?

A.$3,600

B.$1,200

C.$4,800

D.$0

【答案】c

3.Cassidy, an individual, reported the following items of income and expense during the current year:

Salary $50,000

Alimony paid to a former spouse 10,000

Inheritance from a grandparent 25,000

Proceeds of a lawsuit for physical injuries 50,000

What is the amount of Cassidy\'s adjusted gross income?

a. $125,000

b. $50,000

c. $40,000

d. $115,000

【答案】c

4.Which of the following is not an adjustment to arrive at adjusted gross income?

a. Qualified mortgage interest paid.

b. Self-employed FICA (50%).

c. Alimony paid.

d. Self-employed health insurance.

【答案】a

5.Matthews was a cash basis taxpayer whose current year records showed the following:

State and local income taxes withheld $1,500

State estimated income taxes paid December 30 of the current year 400

Federal income taxes withheld 2,500

State and local income taxes paid April 17 of the following year 300

What total amount was Matthews entitled to claim for taxes on her current year Schedule A of Form 1040?

a. $4,700

b. $1,900

c. $1,500

d. $2,200

【答案】b

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