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Couldn't confirm presence of Flash 8 or higher because JavaScript was disabled.Get FlashI really do have Flash installed.ul{margin-top:0px;margin-bottom:0px;list-style-type:none;padding-left:20px;}1. Look at the Form 540A you prepared for Joseph and Sara Cuevas. What is the amount on Form 540A, Line 18?

[ ] a. A. $3,516.

[ ] b. B. $7,032.

[ ] c. C. $-0-.

[ ] d. D. $7,384.

2. Look at the Form 540A you prepared for Jose and Sara Cuevas. What is the amount on Form 540A, Line 62?

[ ] a. A. $-0-.

[ ] b. B. $60.

[ ] c. C. Owe $ 90.

[ ] d. D. $120.

3. Look at the Form 540A you prepared for the Escobedo household. What is the amount on Form 540A, Line 43?

[ ] a. A. $700.

[ ] b. B. $140.

[ ] c. C. $301.

[ ] d. D. None of the above.

4. Look at the Form 540A you prepared for the Escobedo household. What is the amount on Form 540A, Line 66?

[ ] a. A. $2,450.

[ ] b. B. $2,051.

[ ] c. C. $1,890.

[ ] d. D. $1,750.

5. For California, if you had qualifying expenses for care that was provided in 2007 that you paid in 2008, you may be able to increase your credit for 2008.

[ ] a. True

[ ] b. False

6. You may qualify to claim the 2008 credit for child and dependent care expenses if you (and your spouse/RDP) paid someone in California to care for your child or other qualifying person while you worked or looked for employment.

[ ] a. True

[ ] b. False

7. Care must be provided in California for one or more qualifying persons. You paid for care so you (and your spouse/RDP) could work or look for work. If you did not find a job and have no earned income, you still qualify for the credit.

[ ] a. True

[ ] b. False

8. Enter each qualifying person's SSN. Verify that the name and SSN match the qualifying person's social security card to avoid the reduction or disallowance of your credit.

[ ] a. True

[ ] b. False

9. There are differences between California and federal laws regarding the Child Care and Dependent Care Expenses credit. For example, California allows this credit only for care provided in California. In addition, the California credit is a percentage of the federal credit as modified by the California law. Furthermore, with the California credit

[ ] a. A. Federal adjusted gross income must be $100,000 or less to qualify for the California credit contrary to federal with no AGI limit.

[ ] b. B. The credit is refundable.

[ ] c. C. If you were a nonresident, you can use your earned wages from working in other states to qualify for the California credit.

[ ] d. D. Both A and B are correct.

10. Tom and Rose both worked full-time and claim Naomi, their daughter, as a dependent. They paid $500 per month to have Juanita take care of Naomi while they were at work. Juanita gets paid on the 1st and the 15th of each month and she has been taking care of Naomi for about 5 years now. Naomi turned 13 years old June 31, 2008. Child care payments were a total of $6,000 for all of 2008. What was the amount of child care payments that they are allowed to count as qualified child care for Naomi.

[ ] a. A. $6,000.

[ ] b. B. $3,000.

[ ] c. C. $1,500.

[ ] d. D. $2,500.

11. Jorge and Lucy Duran are married and keep up a home for their two pre-school children. In tax year 2008, they claimed their children as dependents. Jorge earned $15,200 and Lucy earned $5,100. They paid $2,000 for each child in work related child care expenses. What is their credit for California?

[ ] a. A. $-0-

[ ] b. B. $2,000

[ ] c. C. $320

[ ] d. D. $640

12. What is the percentage of the federal Child and Dependent Expenses Care credit that is allowed for California for taxpayers who earned less than $40,000?

[ ] a. A. 42%

[ ] b. B. 50%

[ ] c. C. 63%

[ ] d. D. 22%

13. You received $2,000 cash under your employer's dependent care plan for 2008. The $2,000 is shown in box 10 of your Form W-2. You incurred $900 of qualified expenses in 2008 for care of your 3-year-old dependent child. Count as employer paid benefits...

[ ] a. A. $-0-

[ ] b. B. $900

[ ] c. C. $2,000

[ ] d. D. $1,100

14. Dependent care benefits are

[ ] a. A. Amounts an employer paid directly to you or to your care provider for the care of your qualifying person, while you worked.

[ ] b. B. A day-care facility provided by your employer.

[ ] c. C. Generally deducted form your salary and shown in box 10 of your 2008 Form W-2.

[ ] d. D. Any of the above.

15. If, in the same month, both you and your spouse/RDP qualified as either full-time students or disabled,

[ ] a. A. Both are treated as having earned income of $250 (0r $500 for two children) ion the month.

[ ] b. B. Only one of you will receive treatment as having earned income of $250 (or $500 for two children) in that month.

[ ] c. C. No one will be treated as having earned income for that month.

[ ] d. D. None of the above.

16. Generally, if you are married or an RDP, you must file a joint return to claim the child and dependent care expenses credit, unless

[ ] a. A. You lived apart from your spouse/RDP at all times during the last six months of 2008.

[ ] b. B. The qualifying person(s) lived in the home more than half of 2008.

[ ] c. C. Your provided over half the cost of keeping up your home.

[ ] d. D. You meet all three requirements above.

17. The following is a true statement for nonresidents and part-year residents.

[ ] a. A. Part-year and non-residents must complete Schedule CA(540) to claim their credit.

[ ] b. B. Non-residents must have earned income from California sources to qualify for the credit.

[ ] c. C. Part-year residents are not required to have earned income from California sources to qualify for the credit.

[ ] d. D. Part-year and non-residents do not qualify to claim the Child and Dependent expense credit.

18. You are the custodial parent if you had physical custody of your child longer than the other parent during the calendar year. On days where custody is shared, the parent who is considered to have custody for that day is the parent having custody for

[ ] a. A. 24 hours.

[ ] b. B. More than 12 hours.

[ ] c. C. More than 6 hours.

[ ] d. D. More than 2 hours.

19. Look at the Form 540A you prepared for the Brown family. What is the amount on Form 540A, Line 11?

[ ] a. A. $1,270.

[ ] b. B. $976.

[ ] c. C. $1,070.

[ ] d. D. $1,026.

20. Look at the Form 540A you prepared for Brown family. What is the amount on Form 540A, Line 66?

[ ] a. A. $-0-.

[ ] b. B. $1,005.

[ ] c. C. $1,065.

[ ] d. D. $1,125.

21. Look at the Form 540 you prepared for Maria Escobedo. What is the amount on Form 540, Line 20?

[ ] a. A. $696.

[ ] b. B. $836.

[ ] c. C. $-0-.

[ ] d. D. $641.

22. Look at the Form 540 you prepared for Maria Escobedo. What is the amount on Form 540, Line 66?

[ ] a. A. $181.

[ ] b. B. $-0-.

[ ] c. C. $195.

[ ] d. D. $315.

23. For California, if you received a distribution from a Coverall ESA, report the entire amount of the distribution on line 21f of Schedule CA (540).

[ ] a. True

[ ] b. False

24. California conforms to federal law regarding student loan interest deductions except for a spouse/RDP of a non-California domiciled military taxpayer residing in a community property state.

[ ] a. True

[ ] b. False

25. During 2008, you paid $800 interest on a qualified student loan. Your 2008 MAGI is $135,000 and you are filing a joint return. For California, your student loan interest adjustment is

[ ] a. A. $800.

[ ] b. B. $-0-.

[ ] c. C. $534.

[ ] d. D. $266.

26. During 2008, you paid $2,750 interest on a qualified student loan. Your 2008 MAGI is $135,000 and you are filing a joint return. For California, your student loan interest adjustment is

[ ] a. A. $832.

[ ] b. B. $2,083.

[ ] c. C. $1,668.

[ ] d. D. $-0-.

27. Look at the Form 540A you prepared for John Watson. What is the amount on Form 540A, Line 14c?

[ ] a. A. $ 11,600.

[ ] b. B. $ -0-.

[ ] c. C. $ 23,200.

[ ] d. D. None of the above.

28. Look at the Form 540A you prepared for John Watson. What is the amount of refund or amount owed on Form 540A?

[ ] a. A. refund $70.

[ ] b. B. owe $28.

[ ] c. C. Refund $60.

[ ] d. D. None of the above.

29. For California, enter the amount of U.S. social security benefits or equivalent tier 1 railroad retirement benefits reported on federal Form 1040a, line 14b or Form 1040, line 20b because they are taxable for California.

[ ] a. True

[ ] b. False

30. For California, Tier 1 (non-social security equivalent) and Tier 2 railroad retirement benefits included in the amount on federal Form 1040a, line 12b or Form 1040, line 16b.

[ ] a. True

[ ] b. False