31. Which of the following taxpayer filing statuses may not claim the credit for Joint Custody Head of Household?

Select one:

a. Head of Household filing status

b. Qualifying widow(er) filing status

c. Single filing status

d. Either A or B

32.

Question text

Which of the following filing statuses can be used when claiming the Credit for Dependent Parent?

Select one:

a. Single

b. Head of Household

c. Married Joint/RDP

d. None of the above

36. Question text

California use tax applies to purchases from out-ofstate sellers (for example, purchases made by telephone, over the Internet, by mail, or in person). A taxpayer paid $28.00 sales tax to another state for a purchase, and would have paid $26.00 in California. How much of a credit can the taxpayer report towards the California Use Tax.

Select one:

a. $28.00

b. $2.00

c. $0.00

d. $26.00

37.Question text

Which of the following statements is true?

Select one:

a. If you owe additional California State Taxes for the year and cant pay the entire amount with your tax return, you may submit Form 3567 requesting an approval to make installment payments.

b. Even though a Mello-Roos tax may be paid with other property taxes, it cannot be deducted if it is assessed to fund local benefits and improvements that tend to increase the value of the property.

c. A California nonresident, that is required to file a California tax return, will file Form 540(NR)

d. All of the above are correct

44.For this question assume you are completing a 2018 tax year return. Which of the following statements is true regarding taking the Standard Deduction or Itemizing deductions on the California tax return?

Select one:

a. If deductions were not itemized on the federal income tax return but will be itemize for California, you must first complete federal Schedule A (Form 1040), Itemized Deductions. Both the federal Schedule A (Form 1040) and California Schedule CA (540) are attached to the California tax return.

b. California standard deduction amounts are the less than federal amounts. Because of this, you will generally might take the Standard Deduction on the federal return and itemized on the California return

c. If two taxpayers are married and file separate California tax returns, each spouse can independently decide whether they will itemize or use the standard deduction, on their own tax return.

d. Unlike federal tax law, California itemized deductions are not limited based on federal AGI.

50.Question text

Winnings from a California lottery are:

Select one:

a. exempt from California state and personal income taxes but will be assessed federal income taxes.

b. exempt from California state and personal income taxes and federal personal income taxes.

c. not exempt from California state and personal income taxes but will be exempt from paying federal income taxes.

d. exempt from California state and personal income taxes up to the first $600.00 but will be assessed federal income taxes on the total amount.

51. Which of the following sources of income are taxable items on the federal tax return but are not taxed by California and therefore must be subtracted from federal adjusted gross income:

Select one:

a. Social Security Benefits

b. Unemployment Compensation

c. California Lottery winnings

d. All of the above

52.Which of the following interest payments are not excluded from California income tax:

Select one:

a. U.S. Savings Bonds

b. Corporate Bonds

c. U.S. Treasury Bonds

d. None of the above.

Question text

53. When determining whether or not a non-resident's business income may be taxable as California source income, a[n] ________ may need to be calculated.

Select one:

a. equation

b. apportionment

c. solution

d. formula

54. Lottery winnings are subject to federal income tax. California will withhold federal taxes from the lottery winnings to pay potential federal tax liabilities. If the Lottery Commission has your Social Security number they will withhold ______of your winnings and send the money to the Internal Revenue Service.

Select one:

a. 20 percent

b. 24 percent

c. 35 percent

d. 10 percent

55. Which of the following statements is false?

Select one:

a. Generally, California and federal law are the same related to the tax treatment of Medical Savings Accounts MSAs.

b. California does not conform to federal legislation for HSAs, a contribution to an HSA is not deductible.

c. A rollover from a MSA to a HSA is a non-taxable event and is not included in California taxable income.

d. All of the above are true.

56. If an unacceptable method of depreciation was used on business property that moves into California, then the ____ method must be used to re-figure the California basis in the property:

Select one:

a. MACRS

b. Straight Line

c. Modified Straight Line

d. ARS