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USCPA精選習(xí)題13：Regulation
天才始于勤奮，沒(méi)有人能隨隨便便成功，堅(jiān)持學(xué)習(xí)、認(rèn)真?zhèn)淇疾攀琼樌ㄟ^(guò)USCPA考試的必經(jīng)之路。正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA-Regulation習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時(shí)間內(nèi)提高自己成績(jī)。
For the current year, Val and Pat White filed a joint return. Val earned $35,000 in wages and was covered by his employer's qualified pension plan. Pat was unemployed and received $5,000 in alimony payments for the first 4 months of the year before remarrying. The couple had no other income. Each contributed $5,000 to an IRA account. The allowable IRA deduction on their current year joint tax return is:
A.$10,000
B.$0
C.$7,000
D.$5,000
【正確答案】A
【答案解析】
Choice "a" is correct. In 2014, taxpayers can contribute and deduct up to $5,500 per year to an IRA, and alimony is considered earned income for IRA purposes. For couples filing a joint return where at least one spouse is an active participant in a retirement plan, the deductible portion of the contribution is phased out. For a spouse who is an active participant, the phase-out range in 2014 begins at AGI of $96,000 and is complete at $116,000. For a spouse who is not an active participant, but is married to someone who is, the phase-out range begins at $181,000 and is complete at $191,000 (2014). The earned income for IRA purposes here is $40,000 ($35,000 + $5,000), which is below both phase-out ranges, so each spouse receives a deduction of the $5,000 contribution actually made.
Choice "d" is incorrect. Pat's alimony is deemed "earned income" for the IRA contributions. However, even if Pat had no earned income, a spouse with no earned income can deduct up to $5,500, provided the couple's combined earned income is at least $11,000.
Choice "c" is incorrect. The $2,000 was a pre-2002 rule for IRA contribution limits for individuals and is a distractor in this case.
Choice "b" is incorrect. When a taxpayer or taxpayer's spouse is an active participant in a pension plan at work, the full deduction is allowed if the earned income of the couple is below the phase-out ranges (as is in this case).
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