Test Bank For Income Tax Fundamentals 2023 41st Edition By Gerald E. Whittenburg, Steven Gill.

Powered by Cognero Page 2 a. True b. False 12. If your spouse dies during the tax year and you do not remarry, you must file as single for the year of death. a. True b. False 13. Taxpayers who do not qualify for married, head of household, or surviving spouse filing status must file as single. a. True b. False 14. If an unmarried taxpayer paid more than half the cost of keeping a home which is the principal place of residence of a nephew who is not their dependent, they may use the head of household filing status. a. True b. False 15. The maximum official individual income tax rate for 2022 is 39.6 percent, not including the Medicare surtax on net investment income. a. True b. False 16. All taxpayers may use the tax rate schedule to determine their tax liability. a. True b. False 17. The head of household tax rates are higher than the rates for a single taxpayer. a. True b. False 18. Most states are community property states. a. True b. False 19. If taxpayers are married and living together at the end of the year, they must file a joint tax return.