1)The California adjustment for the deducible part of self-employment tax for a part-year resident uses which of these formulas?

a) Self-employment income while a California resident is divided by the total self-employment income.

b) Add self-employment income while a California resident plus self-employment income from California sources while a nonresident. These are divided by the total self-employment income.

c) Self-employment income from California sources while a nonresident is divided by the total self-employment income.

d) Add self-employment income while a California resident plus self-employment income from California sources while a nonresident. These are divided by self-employment income from non-California sources.

____________________________________________________________________

2) Where would a California nonresident pay state income taxes on a pension earned while teaching in California?

a) California.

b) Their state of residence (if it is a state with income taxes).

c) If they live in a state without an income tax, they would pay the taxes to California.

d) The taxes would be split between California and their state of residence