Question 18 of 99. Jack signed a three-year contract to support construction projects in Afghanistan. He left California on March 15, 2018, leaving his family in their home in Ventura, California. He returned home for 30-day vacations in 2018 and 2019. Which of the following regarding his California residency status is TRUE?

He was a part-year resident in 2018 and a nonresident for 2019.

He was a part-year resident in both 2018 and 2019 because he was in California for 30 days in both years.

He was a full-year resident in both years because he has a California domicile.

He was a full-year resident in 2018 and a part-year resident in 2019.

Question 19 of 99.

Which of the following statements is correct when considering the factors that determine California residency?

The number of ties to California is the primary factor. If you have more ties to California than to another state, you are automatically a California resident.

The strength of the ties, not just the number, determines if you are a resident of California.

If you register to vote in California as an absentee voter, you are automatically considered a resident.

If you live in California for nine months, you are automatically a resident for tax purposes.

Question 20 of 99.

Gary and Charlotte had the following income and expenses for 2019: $45,000 in wages. $24,000 in rental income. $48,000 in self-employment receipts. $8,000 in rental expenses. $12,000 in self-employment expenses. Assuming there are no income adjustments, what is their California gross income?

$97,000

$105,000

$109,000

$117,000

Question 22 of 99.

How would a California municipality know if there are residents who failed to obtain a business license?

By participating in the California Employment Development Department's City Business Tax Program.

By participating in the Franchise Tax Board's City Business Tax Program.

By participating in the Internal Revenue Service's City Business Tax Program.

By participating in their county's City Business Tax Program.

Question 23 of 99.

Which of these taxpayers, using the Single filing status with no dependents, would have a California filing requirement for 2019?

Dale moved out of California on February 1, 2019. His only income was social security and a pension of $48,000, which he began collecting in April 2019.

Darlene moved to Nevada from California in December of 2018. Her 2019 income was Nevada wages of $38,000 and $5,000 interest from a California bank.

Darrell moved out of California on February 1, 2019. His 2019 income, all from wages, was $36,000. $2,500 of the wages was earned in California, but not received until after his move.

Nancy moved out of California in 2018. She still owns a vacation house on the California coast where she stayed for two months in 2019. Her federal AGI for 2019, all from wages, was $38,000.

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Question 24 of 99.

Nigel and Sylvia are married and live in California. On August 31 of 2019, they split up and filed for divorce with no intentions of reconciling. Nigel earned $4,000 each month of 2019 and Sylvia earned $2,000 a month from June through the end of the year. A joint bank account paid them interest of $200 each month. They will file MFS. How much will Sylvia report on her tax return?

$7,000

$8,200

$28,200

$32,200

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Question 27 of 99.

A prenuptial separate property agreement:

May be entered into either before or after the marriage takes place.

Does not apply to California residents.

May prevent accidental commingling of assets.

Requires a couple to file separate tax returns.

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Question 28 of 99.

Eric and James are registered domestic partners who live in California. Eric makes $47,200, and James makes $46,800. Eric also received $820 in interest income from Eric's investment fund, which he inherited and has maintained as separate property during the marriage. On his federal return, Eric will report:

$47,410

$47,610

$47,820

$48,020

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Question 29 of 99.

Katie and Leanna are residents of California and are registered domestic partners. Leanna has a three-year-old son, Jayson, who lived with them the entire year. Katie provided over 50% of the household support (with $10,000 of separate property income). Which statement is correct?

Katie may claim Jayson and file HOH on the federal return.

Katie must file S on the federal return.

Katie may file S on the federal return, but HOH on the California return.

Katie may not claim Jayson as a dependent.