For a couple that is legally bound by the Community Property rules of California, when do Community Property rules cease to apply

	a. When one spouse moves out of the home for over 90 consecutive days.
	b. When a domestic partnership is dissolved through filing a court action identical to an action for dissolution of marriage.
	c. When either spouse independently decides that he or she no longer wants to be bound by the rules of community property.
	d. All of the above are correct.

The California Franchise Tax Board may offer a program similar to the federal Innocent Spouse Relief program, which releases a taxpayer from liability of taxes owed on a Married Filing Joint / RDP return. This program, in California, is called __________.

	a. Innocent Joint Filer Relief
	b. Joint Innocent Relief
	c. Joint Separation
	d. Non-binding Tax Separation

If you enrolled in a health plan through the Affordable Care Act in California, whether or not you received federal financial help towards paying your health insurance premiums, you will receive an IRS Form 1095-A. What information will this form provide

	a. It will show the months you had health insurance coverage through Covered California.
	b. It will show the deductible towards medical expenses that your coverage provided.
	c. It will show the amount you spent on medical expenses during the year.
	d. It will show the Covered California health insurance plans that were available to you.

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

	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.

For federal purposes, rental real estate activities of persons in real property business may be treated as nonpassive activities. California ....

Choose one answer.

	a. California has conformed to this provision.
	b. California has not conformed to this provision.
	c. California's standing on this provision is not clear.
	d. California considers all real estate activity as nonpassive, so a determination does not need to be made.

Form FTB 3885A, Depreciation and Amortization Adjustments, is used:

	a. Whenever Section 179 qualifying property is deducted.
	b. Only if there is a difference between the amount of depreciation and amortization allowed as a deduction using California law and the amount allowed using federal law.
	c. Whenever California depreciation is present on a return.
	d. Whenever Federal Form 2106, Employee Business Expenses, is completed.

If you are a dependent of another person (any filing status), you will be required to file a California tax return if:

	a. Your income exceeds $100.00
	b. You earned any amount of tip income during the year
	c. Your income exceeds the amount of your Standard Deduction
	d. You received any amount of unemployment compensation
	e. Both B and C are correct

For the 2018 tax year (returns filed in 2019) California law _______federal law when it comes to allowing parents to elect reporting a childs interest and dividend income from children under age 19 or a student under age 24 on their own tax return..

	a. does not conform to
	b. now conforms to
	c. will never conform to
	d. may conform to

In order to calculate the California Exemption Credit Percentage for a part-year resident, the taxpayer will:

	a. Divide the California Taxable Income by Total Taxable Income
	b. Multiply the California Taxable Income by Total Taxable Income
	c. Divide the Total Taxable Income by California Taxable Income
	d. Subtract the Total Taxable Income from California Taxable Income

Winnings from a California lottery are: .

	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.