[GSU-CPA]

Reason i ask is there are some real tricky questions in wiley and ninja mcq.

Here is an example of one i ran into

A calendar-year individual filed an income tax return on April 1. This return can be amended no later than

A)Four months and 15 days after the end of the calendar year.

B)Ten months and 15 days after the end of the calendar year.

C)Three years, three months, and 15 days after the end of the calendar year.

D)Three years after the return was filed.

My initial thought is this is easy 3 years after April 15th so i quickly selected D but the answer was C.

I can definitely understand why the answer is C and why D is wrong but i can definitely see my self making this mistake on the actual exam because i will try and run through the MCQ’s taking no longer then 2 mins on each question so i can have plenty of time for SIMS.

Just need some input and maybe i have to re think my strategy a bit.

Also while i am at it why i m just curious

A couple filed a joint return in prior tax years. During the current tax year, one spouse died. The couple has no dependent children. What is the filing status available to the surviving spouse for the first subsequent tax year?

Surviving spouse.

Married filing separately.

Single.

Head of household.

Why would Head of household not be available for this question….??? It says answer is Single and thats the one i selected but it got me wondering why not head of household because the surviging spouse is paying for all home expenses in subsaquent years one would think.

REG-77
BEC -Waiting on score May 5th
AUD - May 30
FAR - Q3 depending on if i pass above two in Q2