1). Which two instances when IRA distributions require an adjustment between federal and California reporting?

Group of answer choices

a. When the taxpayer begins taking required minimum distributions at the age of 69.5.

b. When the taxpayer has a taxable distribution on a Roth conversion and differences between federal and California deductions existed.

c. When the taxpayer declares a significant event allowing them to withdraw all IRA funds tax free and invest is specialized mutual funds.

d. When the taxpayer depends on IRA distributions to sustain them in their daily lives and pay reasonable out of pocket expenses.

2). A couple sold their personal residence after 22 years for a substantial gain. The couple had a home office in the home for most of those years and took the home office deduction for federal and California tax purposes including depreciating the property. To reconcile differences between Federal and California amounts in calculating the taxable portion of the gain for California, what schedule should the couple compete?

Group of answer choices

Schedule A

Schedule B

Schedule C

Schedule D

3). Which of the following taxpayers would be required to file a tax return?

Group of answer choices

a single person with one dependent with California Adjusted Gross Income of $28,781

a married person with two dependents with California Adjusted Gross Income of $71,500

a single person over 65 with 2 two dependents and California Adjusted Gross Income of $38,738

none of the above have to file

4). Dean claimed itemized deductions of $20,000 on his Federal income tax return. Included in this number was $2,700 in California state income tax, $4,000 in California property tax, and state disability insurance of $512. What is the amount of Dean's California itemized deductions after adjustments?

Group of answer choices

$8,998

$9,988

$12,988

$16,788

5). Form 3800 applies to a California form for which tax?

Group of answer choices

Alcohol

Tobacco

Kiddie

No answers are correct