Which of the following taxpayer filing statuses may not claim the credit for Joint Custody Head of Household?

Choose one answer.

	a. Head of Household filing status
	b. Qualifying widow(er) filing status
	c. Single filing status
	d. Either A or B

Which of the following filing statuses can be used when claiming the Credit for Dependent Parent?

	a. Single
	b. Head of Household
	c. Married Joint/RDP
	d. None of the above

For the year in which an order of adoption is entered, you may claim a credit for 50% of the cost of adopting a child who is ________.

	a. a foreign national
	b. in the custody of a federal public agency or political subdivision
	c. in the custody of a California public agency or political subdivision
	d. all of the above

California is a Community Property state but note that it does not recognize _______. Community property is all of the property that is not separate property, acquired by a spouse or California Registered Domestic Partner (or both individuals) while domiciled in a community property state. Regardless of who acquires the property, once it is community property it is owned by both equally (50%/50%). One exception may be the fact that generally _______ agreements are enforceable in California.

	a. Common Law Marriage / prenuptial
	b. Register Partners / contract
	c. Same Sex couples / prenuptial
	d. Marriages from foreign countries / child support

Which of the following statements is true concerning the California use tax

	a. In general, you should pay California use tax on purchases made from out-of-state (for example by telephone, internet or in-person) if the seller does not collect California sales or use tax.
	b. In general, you should pay California use tax on purchases made from out-of-state (for example by telephone, internet or in-person) if you use, give away, store, or consume the item(s) in Cailifornia.
	c. If you have not paid all use tax to the State Board of Equalization, you must report and pay the use tax due on your personal California income tax return.
	d. All of the statements above are true.

California use tax applies to purchases from out-ofstate sellers (for example, purchases made by telephone, over the Internet, by mail, or in person). A taxpayer paid $28.00 sales tax to another state for a purchase, and would have paid $26.00 in California. How much of a credit can the taxpayer report towards the California Use Tax.

	a. $28.00
	b. $2.00
	c. $0.00
	d. $26.00

Which of the following statements is true

	a. If you owe additional California State Taxes for the year and cant pay the entire amount with your tax return, you may submit Form 3567 requesting an approval to make installment payments.
	b. Even though a Mello-Roos tax may be paid with other property taxes, it cannot be deducted if it is assessed to fund local benefits and improvements that tend to increase the value of the property.
	c. A California nonresident, that is required to file a California tax return, will file Form 540(NR)
	d. All of the above are correct

Before you file a California business tax return, you need to determine if your business is considered to be doing business in California. Which of the following conditions will lead to a determination that the business is doing business in California and therefore required to file a tax return

	a. The business has obtained a business license from a locality located in California.
	b. The business is actively engaged in transactions for the purpose of pecuniary (anything relating to money) gain or profit in California.
	c. Real and tangible personal property of the taxpayer in California exceeds a certain threshold (adjusted for inflation annually) of the taxpayer's total real and tangible personal property.
	d. All of the above are valid conditions.

For a couple that is living together in the same household, when do the rules of Community Property begin

	a. When they enter into a Registered Domestic Partnership that is filed with the California Secretary of State.
	b. When they are legally married by a Justice of the Peace.
	c. When they enter into a same-sex legal marriage performed by a county judge.
	d. All of the above are correct.

Servicemembers domiciled outside of California, and their spouses, will ______ the servicemembers military compensation when computing the tax rate on nonmilitary income.

	a. exclude
	b. include
	c. add
	d. aggregate