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AICPA CPA Regulation Sample Questions:

1. In which of the following situations may taxpayers file as married filing jointly?

A) Taxpayers who were married but lived apart during the year.
B) Taxpayers who were married but lived under a legal separation agreement at the end of the year.
C) Taxpayers who were divorced during the year.
D) Taxpayers who were legally separated but lived together for the entire year.

2. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
The Moores received $8,400 in gross receipts from their rental property during 1994. The expenses for
the residential rental property were:

A) $900
B) $1,300
C) $75,000
D) $3,000
E) $50,000
F) $2,000
G) $0
H) $1,000
I) $2,500
J) $1,250
K) $55,000
L) $10,000
M) $25,000
N) $1,500
O) $500

3. During 1993 Kay received interest income as follows:
On U.S. Treasury certificates $4,000
On refund of 1991 federal income tax 500
The total amount of interest subject to tax in Kay's 1993 tax return is:

A) $4,500
B) $0
C) $4,000
D) $500

4. Which of the following statements is the best definition of real property?

A) Real property is all tangible property including land.
B) Real property is land and intangible property in realized form.
C) Real property is only land.
D) Real property is land and everything permanently attached to it.

5. Smith made a gift of property to Thompson. Smith's basis in the property was $1,200. The fair market
value at the time of the gift was $1,400. Thompson sold the property for $2,500. What was the amount of
Thompson's gain on the disposition?

A) $1,300
B) $0
C) $1,100
D) $2,500

Solutions: