Which of the following statements regarding extensions of time to file a tax return is correct?

A has supported his brother ‘C' for the entire year to claim C as a dependent on form 1040. Which of the following countries must C be a resident of to claim this benefit?

Which of the following is not a requirement to claim to be the head of a household?

With respect to Simple Trusts, all the following statements are true except.

What are the total moving expenses that can be deducted from his total income to arrive at the adjusted gross income?

All of the following events except would cause an S Corporation to be disqualified from being an S corporation.

Which of the following is not rental income in the year in which it is received?

George is a full time student at a local college. During the fall semester, he received a $4,250 scholarship from a local foundation. He spent the entire $3,000 student loan and another $1,850 during this semester. He made the following expenses: tuition $2000, books $750, board and lodging $2,000. How much of the $4,250 scholarship should George report as income?

A, B, 8: C of Dutch LLC, a calendar year partnership company, share profits and losses in the ratio of 4:323. respectively. All three materially participate in the partnership business. Each partner‘s adjusted basis in the partnership before distribution at the year end is as follows:

Under the terms of the partnership agreement, Joyce is entitled to a fixed annual payment of $25000and her partner $30,000 without regard to the income of the partnership. Joyce's distributive share ofthe partnership income is 25%. The partnership's income is $75,000 of the ordinary income afterdeducting the guaranteed payments. How much ordinary income from the partnership will be included in Joyce's individual income tax return?

Which one of the following is not a timing difference?