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 Califormia 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. roomates
	d. None of the above are correct.

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.

California has its own state-run Affordable Care Act ACA) marketplace, also known as _______.

	a. Covered California.
	b. The California Health Insurance Exchange.
	c. California Healthy Families
	d. Marketplace California

An individual who spends more than ________in California is presumed to be a full-time resident, unless he or she can show that they were a resident of another state during the time that they were not in California.

	a. six months
	b. nine months
	c. two years
	d. 90 days

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