TRUE OR FALSE

2. (LO1) A person can change their State of residency by formal declaration.

21. (LO7) If a taxpayer is selling his principal residence, withholding is required if the sales price is over $100,000.

22. (LO8) A taxpayer who estimates next year's income, deductions, tax liability and credits and determines that $500 or more will be due, always must submit estimated tax payments.

10. (LO3) A person who enters the military when a resident of California remains a resident of California even if out of the state on Temporary Duty orders.

11. (LO3) Annie came to California with her husband who is a member of the U.S. Navy and stationed in San Diego. Both Annie and her husband are residents of Michigan. If Annie earns a wage for providing services to an employer, her income is not taxable in California.

23. (LO8) Estimated tax payments can be avoided by paying(or having withheld) at least the same amount of tax this year as was paid last year for a taxpayer with AGI of $70,000.

24. (LO9) All paid tax preparers must be certified by the California Tax Education Council.

25. (LO9) California (CTEC) certified tax preparers must complete continuing education requirements.

26. (L10) Proceeds from a Qualified Tuition Program not spent on qualified expenses are subject to California income tax.

14. (LO4) A part-year California resident uses Schedule CA(540) to compute the California portion of income.

16. (LO5) A taxpayer can choose to not pay the use tax when filing a California income tax return.

17. (LO5) Non-payment of the required use tax can result in a penalty.