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California Specific Tax Course

Determining the filing status can be a little complicated. Although you may be the head of your house, you may not qualify for the head of household (HOH) filing status under state and federal tax laws.

Tax School Home Page

Student Instructions: Follow the following 3 steps:

Step	Instructions - You must do all of the following (steps 1 - 4)	Links:

1	Print the checklist:
2	Read the reading material and answer the questions on this page.	Reading Material
3	Submit the answers to the Review Questions online (the questions on this page). Scroll down for all questions on this page. When you are ready to submit click on the Review Questions link. Make sure you either write your answers or print the page before you click on the Review Questions link.	Review-Questions
4	Complete a category final on the reading material: Category Final. You have 50 minutes to complete 30 questions for this exam. You must study the reading material. You won't have time to look up questions in the reading material.	Category Final

Important: If you fail a topic you can try again until you pass.

Most forms are in Adobe Acrobat PDF format.

You will need Adobe Reader to view and print these forms. If you do not already have Adobe Reader installed on your computer, you may download the software for free.

Review Questions

Question

1 of 20

If two or more taxpayers including a parent claim the same child as a qualifying child for a particular tax year, the person shall be treated as the qualifying child of the taxpayer in the following situation:

A. A parent of the person.

B. If none of the taxpayers is a parent, the taxpayer with the highest adjusted gross income for the taxable year.

C. Either A or B above.

D. If none of the taxpayers is a parent, the person with whom the child resided the most.

2 of 20

To be head of household, you must provide more than half of a person's total support during the calendar year to meet the support test. To determine whether you have provided more than half the support,

A. Find in the table published for income guidelines.

B. Compare the amount you contributed for the person's support to the entire amount of support the person received from all sources.

C. It is only required that the person be related to you.

D. None of the above.

3 of 20

You are considered to have chosen to treat your nonresident alien spouse/RDP as a resident alien if

A. You and your nonresident alien spouse/RDP filed a joint return in a previous year.

B. You chose to treat your nonresident alien spouse/RDP as a resident so you could file the joint return.

C. You have not revoked that choice by the extended due date for filing the tax return at issue.

D. All of the above.

4 of 20

If you are married at the end of the year, neither a child not anyone else qualify you for the head of household filing status

A. Because you were married.

B. As long as that person is not older than you.

C. Your spouse can qualify you for the Head of Household filing status.

D. None of the above.

5 of 20

If the person that qualifies you for the head of household filing status did not live with your during the year, you cannot qualify for the head of household filing status unless

A. This person is your child who does not need to live with you to qualify you.

B. The person is your parent, he or she does not have to live with you to qualify you.

C. There is a n exception to bypass the requirement that the child has to live in your household in order for you to qualify for the head of household filing status.

D. None of the above.

6 of 20

If you were married at the end of the year, you cannot qualify for the Head of Household filing status if you lived with your wife during any part of the last six months of the year

A. As long as you did not live together on the last day of the year.

B. As long as you did not live together for more than six months of the year.

C. Because you were married and therefore you do not meet certain requirements to be considered unmarried.

D. None of the above.

7 of 20

A taxpayer cannot qualify for the head of household filing status if the qualifying person is not the taxpayer's relative because

A. Only certain relatives can qualify you for the Head of Household filing status.

B. The qualifying person lived with the taxpayer for the entire year.

C. The person does not have to be your relative as long as you paid for their total support.

D. Being related has nothing to do with the Head of Household filing status.

8 of 20

You paid $5,100 in child care, you are single and you earned $28,000 for the entire year. You have one qualifying child. What is your child and dependent care expenses credit for tax year 2015?

A. $840

B. $420

C. $1,428

D. $714

9 of 20

If you want to file your California tax return and have no tax liability, in order to claim the child and dependent care expenses credit, would you still get a refund for California based on your Child and Dependent Care expenses credit?

A. Yes, tax liability can be zero, and you can still qualify because for California credit is refundable.

B. No, the amount of credit is limited to the amount of tax liability and is non-refundable.

C. No, even if you have tax, the child and dependent care credit would not cancel it and thus there is no reason to claim it.

D. No, California does not have a Child and Dependent Care Expenses Credit.

10 of 20

Juan and Maria Escobedo are married and keep up a home for their two pre-school children. In tax year 2015, they claimed their children as dependents. Juan earned $25,200 and Maria earned $8,200. They paid $5,900 in work related child care expenses. What is their credit amount before taking into account any tax calculations?

A. $1,475

B. $737.50

C. $1,711

D. $738

11 of 20

To claim the Child and Dependent Care Expenses Credit for California, you must complete and attach it to your California tax return the following:

A. Federal Form 2441 or Schedule 2.

B. FTB Form 3506

C. Federal Form 3102 or Schedule 3.

D. Federal Form 2106 or Schedule C.

12 of 20

In tax year 2015, if your gross income is $45,000 and your federal child and dependent care expenses credit amount was $480, then your California Credit is

A. $206

B. $0

C. $240

D. $206.40

13 of 20

For Federal the Child and Dependent care expenses credit is a non-refundable credit and for California the credit is

A. Not allowed.

B. Amount of credit if it is always greater than the Federal credit.

C. The same as federal.

D. A refundable credit.

14 of 20

What is the percentage of the federal Child and Dependent Expenses Care credit that is allowed for California for taxpayers who earned more than $90,000 in 2015?

A. 34%

B. 50%

C. 63%

D. 0%

15 of 20

In tax year 2015, to qualify for the California child and dependent care expenses credit, your federal adjusted gross income must be

A. Less than $40,000

B. Less than $70,000

C. $100,000 or less.

D. Less than $15,000

16 of 20

In tax 2014, if you are head of household and you would like to qualify for renter's credit, you would not qualify if your income is over what amount?

A. $75,536

B. $68,337

C. $36,337

D. $69,444

17 of 20

If for more than half of the year, you lived in the home of a parent, foster parent, or legal guardian in 2015 who can claim you as a dependent, then

A. You do not qualify for the renter's credit.

B. You prepare a renter's qualification record and divide the credit accordingly.

C. You qualify to claim the credit because everyone in the household qualifies as long as you pay at least $1.00 in rent.

D. Since you are a dependent, you still qualify for $30 of the renter's credit.

18 of 20

If a single employer withheld California State Disability Insurance (SDI) from your wages at more than .9% of your gross wages,

A. Contact the employer for a refund.

B. Claim the excess SDI on your Form 540.

C. Contact the State of California for a refund.

D. You cannot receive a refund because once the Form W2 is filed it is too late.

19 of 20

You may be entitled to claim a credit for excess SDI on Form 540 if

A. You had two or more employers during 2015.

B. You received more than $104,378 in wages.

C. The amounts of SDI withheld appear on your Forms W2.

D. All of the above.

20 of 20

For purposes of claiming the California Child and Dependent Care Expenses Credit, if your child turns age 13 during the year,

A. The child is not a qualifying person because he had to have been under age 13 at the end of the year.

B. The child's age does not matter as long as he is your dependent.

C. The child is a qualifying person only for the part of the year he or she was 12 years old.

D. The child is not a qualifying child because the child has to be in pre-school.

Please Note: If you filled out the answers directly on this page, please print this page or write down the answers before you proceed to submit them by clicking on "Review Questions" link in step 3 above.

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Revised: 08/01/16

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