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If your income is less than the amounts required to file a California Income Tax Return you may still have a filing requirement. Which of the following situations will require you to file a California Personal Income Tax Return? a. A taxpayer that is owed a California tax refund and wants the refund returned to Him/her. b. Certain Children with Investment Income. c. Tax is owed on a qualified retirement plan including an Individual Retirement Arrangement (IRA). d. All of the above may require the filing of a California Personal Tax Return. When determining whether or not a taxpayer owes California income tax, which of the following must be reviewed? a. Gross income (all income received from all sources in the form of money, goods, property, and services that are not exempt from tax) is more than the amount shown in the California Gross Income chart for the taxpayer's filing status, age, and number of dependents. b. Adjusted gross income (federal adjusted gross income from all sources reduced or increased by all California income adjustments) is more than the amount shown in the California Adjusted Gross Income chart for the taxpayer's filing your filing status, age, and number of dependents. c. Both "A' and "B" must be reviewed to determine if the taxpayer is required to file a California personal tax return. d. Neither "A" or "B" are correct. Regarding the California personal exemption credit, which of the following statements is true? a. Blind individuals receive an additional exemption credit. b. California residents over the age of 59 receive an additional exemption credit. c. Individuals with one of a number of designated handicaps receive an additional exemption credit. d. All of the above are correct. You are considered single if which of the following was true on December 31 of the tax year? a. You were not married or a Registered Domestic Partner. b. You were divorced under a final decree of divorce, legally separated under a final decree of legal separation, or terminated your registered domestic partnership. c. You were widowed before January 1st of the tax year, and did not remarry or enter into another registered domestic partnership during the tax year. d. All of the above are correct. California Registered Domestic Partners (RDP), have the same legal benefits, protections, and responsibilities as ________ unless otherwise specified. a. married couples b. unmarried couples c. roommates d. None of the above are correct. If your income is less than the amounts required to file a California Income Tax Return you may still have a filing requirement. Which of the following situations will require you to file a California Personal Income Tax Return? a. A taxpayer that is owed a California tax refund and wants the refund returned to Him/her. b. Certain Children with Investment Income. c. Tax is owed on a qualified retirement plan including an Individual Retirement Arrangement (IRA). d. All of the above may require the filing of a California Personal Tax Return. Registered Domestic Partnerships (RDP) must use the following filing status(es): a. Married/RDP Filing Jointly b. Married/RDP filing Separately c. Head of Household/RDP d. A or B Which of the following statements is true related to same-sex married couples? a. Persons who have entered into a same-sex union outside the State of California, will file separately as single on their respective California tax returns. b. Persons who have entered into a same-sex marriage outside the State of California that is valid according to the laws of the jurisdiction in which the marriage was contracted must file their California income tax return using either the joint or separate filing status. c. Only same-sex marriages performed within the State of California, must file using either the joint or separate filing status. d. Persons who have entered into a same-sex marriage outside the State of California that is valid according to the laws of the jurisdiction in which the marriage was contracted must file their California income tax return using the separate filing status. Which of the following is a requirement for filing Head of Household on a California return? a. You paid more than one-half the costs of keeping up your home for the year. b. You were unmarried or considered unmarried for at least the last six months of the year c. The qualifying person is a relative or close, personal friend. d. All of the above are requirements that must be met If you are unmarried you may be eligible to claim Head of Household filing status if you have supported your mother or father, even if he or she did not live with you. Which of the following statements is true? a. Your parent must have been a citizen or resident of the U.S., Mexico or Canada. b. Your parent must have been a resident of a skilled nursing facility. c. Your parent could have been a resident of any South American country. d. All of the above are possibilities. Which of the following are not taxed by California? a. Dividends paid on California state or local obligations b. California state income tax refund c. Interest paid by California headquartered Credit Unions d. A and B are not taxed The following Schedule or Form is completed in order to make adjustments to your federal adjusted gross income and to your federal itemized deductions in order to figure your California Itemized deductions. a. Schedule CA (540) b. Schedule P (540) c. Schedule K-1 d. Schedule D (CA) The following taxes must be deducted from your federal itemized deductions to determine your California itemized deductions. a. State income tax withholdings or Prior year state taxes paid b. Social Security or Medicare taxes c. Federal income tax withholdings d. All of the above AMT income does not include income, adjustments and items of tax preference related to any trade or business of a qualified taxpayer who has gross receipts, less returns and allowances, during the tax year of less than ___ from all trades or businesses. a. $20,000. b. $1,000,000. c. $100,000. d. $50,000. Remember to include on your tax return any California State taxes withheld on the following form(s): a. 1099MISC b. 1099-R c. W2-G d. All of the above In general, you should pay California use tax on purchases made from out-of-state when the purchases are made ________ and the seller does not collect California sales or use tax. a. by telephone. b. over the internet. c. in person. d. All of the above Effective January 1, 2014, all taxpayers who defer gain or loss under Section 1031 by selling relinquished property in California and acquiring replacement property outside of California must do which of the following? a. Place the estimated tax liability from the transaction into an escrow account that is to be held for a minimum of 10 years. b. File an information return with the FTB for the year of the exchange and for each subsequent year in which the gain or loss from that exchange has not been recognized. c. Do nothing at the time of the sale but comply with any requests from the FTB received via a Notice of Proposed Assessment. d. None of the above are correct actions that must be taken. It is possible that _________contributions are made to the State Disability Insurance plan, especially if the taxpayer has two or more employers during the year. a. Excess b. Minimal c. Sufficient d. No Which of the following statements regarding a deceased taxpayer is true? a. A final return does not need to be filed for a person who died during the tax year. b. If you are a surviving spouse/RDP and no administrator or executor exists, then you will file as single unless you remarry during the tax year. c. A final return must be filed for a person who died during the tax year. d. If you file a tax return and claim a refund due to a deceased taxpayer, you assume no liability. The Child and Dependent Care Expenses tax credit is a __________credit in California. a. non-refundable b. Actual c. refundable d. revocable In a community property state (such as California) income generated from community property is community income and community income must be equally divided between married spouses (including same-sex spouses) or California Registered Domestic Partners (RDPs) when a married filing separate return is filed. For all of the partners listed above, when separate property is ________ it could lose its separate property status and be considered community property. a. separated b. comingled c. sold d. liquidated Which of the following statements regarding the California Competes Tax Credit is true? a. The credit is refundable. b. The credit can be carry forward for ten years c. Tax credit agreements will be negotiated by GO-Biz but Go-Biz does not have the authority to review certain businesses books and records. d. If agreed upon milestones for a taxable year are not met, the credit is not earned for that taxable year. e. All of the above statements are true. Which of the following statements is true concerning the California state personal tax return? a. It is not possible to itemize your deductions on your California state return if you have taken the standard deduction on your federal return. b. It is possible to itemize your deductions on your California state return even though you may have taken the standard deduction on your federal return. c. It is possible to itemize your deductions on your California state return only if you have itemized deductions on your federal return. d. It is not possible to take a standard deduction on your California state return even though you may have taken the standard deduction on your federal return. Concerning taxable pensions, which of the following statements is false? a. Generally, you will not make any special tax adjustments to taxable pensions. b. California residents generally pay state income tax on all taxable pensions earned as a California resident. c. California residents generally pay state income tax on taxable pensions that were earned in another state. d. California residents do not pay state income tax on taxable pensions that were earned in another country. When completing Schedule CA (540), Part II (Adjustments to Federal Itemized Deductions) and figuring the total California income tax withheld, remember to include any ___________that were withheld during the year. a. California local taxes b. Social Security taxes c. Federal payroll taxes d. All of the above Which of the following California tax credits are refundable tax credits? a. Dependent Parent Credit b. Child and Dependent Care Credit c. Renter's Credit d. None of the above are refundable credits