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C. Secure l https://hrblock.csod.com/Evaluations/EvalLaunch.aspx.. | ::: Apps For quick access, place your bookmarks here on the bookmarks bar. Import b |] Other bookmarks Question 7

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C. Secure l https://hrblock.csod.com/Evaluations/EvalLaunch.aspx.. | ::: Apps For quick access, place your bookmarks here on the bookmarks bar. Import b |] Other bookmarks Question 7 of 20. Which of the following is TRUE, beginning in 2017, regarding safe harbor from penalties for failure to file correct information returns and failure to furnish correct payee statements for some de minimis errors? In general, the recipient of an erroneous return may make an election that the de minimis error safe harbor not apply De minimis safe harbor rules regarding failure to file correct information returns and failure to furnish correct payee statements expired December 31, 2016 De minimis safe harbor rules regarding failure to file correct information returns expired December 31, 2016 However, those rules regarding failure to furnish correct payee statements remain in effect for the 2017 tax year In fact, the recipient of an erroneous information return may never make an election that the de minimis error safe harbor rules do not apply to the issuer of the erroneous information return Mark for follow up Question 8 of 20. Which of the tollowing statements accurately describes changes in the Qualitying Widowen (QWi tax filing status for Tax Year 2017? The taxpayer is entitied to file a joint return yith their spouse for the year the spouse died The taxpayer may fie as a qualifying idowi ery in the year after the death ot their soouse even if they re-mary during the year folowing the year Inyhich thelr frst spouse died The taxpayer no longer must have a qualitying child stepchild, or adopted chilc in order to be eligible for the qualifying widowler fng status The qualitying chid of a taxpayer who elects ta fle as qualiying widavnter,olooger has to be a dependent of the qualifying wicower) Mark for folow up Question 9 of 20

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