2. Which of the following statements is not true regarding estimated tax payments?

A. If the taxpayer is a military service member not domiciled in California, he or she does not include his or her military pay in his or her computation of estimated tax payments

B. Taxpayers with 2020 California adjusted gross income equal to or greater than $1,000,000 (or $500,000 if married/RDP filing separately), must figure estimated tax based on their tax for 2020

C. A taxpayer must make estimated tax payments even if he or she is a nonresident or new resident of California in 2020 and did not have a California tax liability in 2019

D. To avoid an estimated tax penalty, taxpayers are required to pay 30% of the required annual payment for the 1st required installment

3. Erin receives and accepts a permanent job offer in Spain. She and her spouse sell their home in California, pack all of their possessions and move to Spain on May 5, 2020. Their children also relocate to Spain on the same date. They lease an apartment and enroll the children in school in Spain. They both obtain a drivers license from Spain and make numerous social connections in their new home. They have no intention of returning to California. Which of the following statements is true? A. Both Erin and her spouse are considered part-year residents of California B. The entire family are considered full-year California residents C. Erin is considered a part-year resident, but her spouse is considered a full-year resident D. Erin is considered a full-year resident, but her spouse is considered a part-year resident

4. Jason Golden is a business executive and resides in Washington with his family. Several times each year, he travels to other states for business purposes. His average stay is one or two weeks, and the entire time spent in California for any taxable year does not exceed six weeks. Jasons family usually remains in Washington while he is traveling for business purposes. Which of the following statements applies to Jason? A. Jason is not a California resident because his stays in California are temporary or transitory in nature B. Jason is a California resident because he does business in California C. Jason is a resident but is not taxed on his income from California sources D. Jason is a California resident based on safe harbor rules

11. The California treatment of pension and annuity income is generally the same as the Federal treatment. For example, California and Federal law are the same regarding all of the following except: A. The General Rule B. The Simplified General Rule (sometimes called the Safe Harbor Method) C. Social Security and railroad retirement benefits D. IRA Rollovers

13. Justin Goode is a nonresident of California who is under 50 years of age. During the year, he worked temporarily in California. His California compensation is $1,000, which Justin reported on Schedule CA (540NR), column E.Justins Federal compensation is $10,000. His allowable IRA deduction on his Federal tax return is $6,000. Justins allowable California IRA deduction that he reports on Schedule CA (540NR) is what amount? A. $0 B. $1,000 C. $3,000 D. $6,000

15. Chloe is a California resident and files as a head of household taxpayer. During 2020, she qualifies for unemployment insurance benefits and is eligible for the additional $600 per week under the CARES Act. In January 2021 she receives a Form 1099-G from the Employment Development Department (EDD) reporting her unemployment compensation was $9,600. Chloe must report what amount of the unemployment compensation as taxable income on her California state income tax return? A. $0 B. $600 C. $4,800 D. $9,600

16. During 2020, Elsa paid $800 interest on a qualified student loan. Her 2020 modified adjusted gross income (MAGI) is $50,000 and she is filing a joint return. Elsas student loan interest deduction for 2020 is what amount? A. $0 B. $200 C. $400 D. $800

17. A taxpayer may be entitled to claim a credit for excess SDI (or VPDI) only if he or she meets which of the followingconditions? A. He or she had two or more employers during 2020 B. He or she received more than $122,909 in wages C. The amounts of SDI (or VPDI) withheld appear on his or her W-2 Forms D. All of the above

18. Liam Lincoln buys a ticket to a charity dinner for $100. The dinner itself is valued at $35. Therefore, Liams charitable contribution will be limited to what amount? A. $0 B. $35 C. $50 D. $65