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AICPA CPA Regulation Sample Questions:

1. 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 had no capital loss carryovers from prior years. During 1994, the Moores had the following
stock transactions, which resulted in a net capital loss:

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

2. Dale received $1,000 in 1990 for jury duty. In exchange for regular compensation from her employer
during the period of jury service, Dale was required to remit the entire $1,000 to her employer in 1990. In
Dale's 1990 income tax return, the $1,000 jury duty fee should be:

A) Claimed in full as an itemized deduction.
B) Deducted from gross income in arriving at adjusted gross income.
C) Claimed as an itemized deduction to the extent exceeding 2% of adjusted gross income.
D) Included in taxable income without a corresponding offset against other income.

3. 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.
In 1994, Joan received $3,500 as beneficiary of the death benefit, which was provided by her brother's
employer. Joan's brother did not have a nonforfeitable right to receive the money while living.

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

4. The uniform capitalization method must be used by:
I. Manufacturers of tangible personal property.
II. Retailers of personal property with $2 million dollars in average annual gross receipts for the 3
preceding years.

A) II only.
B) Both I and II.
C) I only.
D) Neither I nor II.

5. Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a
dependent child. What is Parker's most advantageous filing status?

A) Single.
B) Head of household.
C) Married filing separately.
D) Qualifying widow(er) with dependent child.

Solutions: