Reg 1

Question 1

Cafeteria plan maintained by emoloyer

Answer 1

Participants may select their own menu benefits

Question 2

A claim refund of erroneously paid income taxes, filed by an individual before the statute of limitations expire must be submitted on form?

Answer 2

1040X

Question 3

Form 1040X

Answer 3

Used for filing amended returns or claim refund of taxes that were erroneously paid
Later of
1. 3 years aftee original due date including extensions
2. Or 2 years after actual payment

Question 4

Joe and barb are married but barb refues to sign joint return. On Joe’s separate return an exemption may be claimed for Barb if?

Answer 4

Barb had no gross income and and was not claimed as anither person’s dependent