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sunnyface
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Posted: 29 Oct 2011 at 22:49 | IP Logged  

Becker refers to the extra amount that seniors get as an extra deduction on one of their multiple choice questions.  Yet their text R2 16 indicates that it is NOT an extra standard deduction.  Please advise.  Thanks. 

(gosh - even the gimmes aren't fer free)...sigh.

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PINKCPA
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Posted: 30 Oct 2011 at 23:39 | IP Logged  

Maybe they meant to say that it's not an extra EXEMPTION. The questions try to trick you up between the two. It IS an extra deduction but NOT an extra exemption. HTH!

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PINKCPA
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Posted: 30 Oct 2011 at 23:40 | IP Logged  

BTW-be sure to check Becker's website for revisions. They might have already corrected the error.

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Done!!!

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cpaexamtutoring
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Posted: 31 Oct 2011 at 09:17 | IP Logged  

sunnyface wrote:

Becker refers to the extra amount that seniors get as an extra deduction on one of their multiple choice questions.  Yet their text R2 16 indicates that it is NOT an extra standard deduction.  Please advise.  Thanks. 

(gosh - even the gimmes aren't fer free)...sigh.

The exam often asks a question involving a child who is blind, deaf, etc and asks if they qualify for an additional exemption. The answer is NO. However, a blind individual does receive an additional standard deduction, (elderly does as well) but they rarely test that. Instead, the exam likes to ask about the blind kid and the answer is always "no additional exemption for the blind kid".  Among other things, this question forces the candidate to understand the difference between an exemption and a standard deduction.

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