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?

Select one:

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.