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COURSE # 3082-CE-2009
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NAME:
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ADDRESS
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PHONE NUMBER
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FAX NUMBER
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E-MAIL ADDRESS:
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CTEC ID #
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HOW WOULD YOU LIKE TO RECEIVE YOUR TEST RESULTS AND CERTIFICATE?
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HOW DID YOU HEAR ABOUT US?
FRIEND
CTEC
WEB SEARCH
OTHER
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FEDERAL QUESTIONS
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1. THE PHASE OUT LIMIT ON PERSONAL EXEMPTIONS IS REDUCED BY
A. 2/3
B. 1/2
C. 3/4
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2. THE PHASE OUT OF THE LIMIT ON ITEMIZED DEDUCTIONS IS REDUCED BY
A. 1/2
B. $3000.00
C. 2/3
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3. BEGINNING IN ________ THE RULES REGARDING THE AGE AT WHICH A CHILD'S INVESTMENT INCOME MAY BE SUBJECT TO TAX
A. 2007
B. 2006
C. 2008
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4. AT THE END OF 2007 THE DEDUCTION FOR QUALIFIED TUITION AND FEES IS SET TO ___________
A. ADVANCE
B. EXPIRE
C. GO INTO EFFECT
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5. THE ITEMIZED DEDUCTION FOR STATE AND LOCAL GENERAL SALES TAXES IS SET TO EXPIRE AT THE END OF_______
A. 2007
B. 2010
C. 2008
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6. THE DISTRICT OF COLUMBIA FIRST TIME HOME BUYER CREDIT IS SCHEDULED TO EXPIRE FOR HOMES PURCHASED AFTER__________
A. 2008
B. 2009
C. 2007
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7. YOU MUST FILE A FEDERAL TAX RETURN IF YOU ARE A CITIZEN OR RESIDENT OF ____________
A. PUERTO RICO ONLY
B. UNITED STATES OR PUERTO RICO
C. UNITED STATES ONLY
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8. IF YOU ARE A CITIZEN, FILING STATUS DEPENDS ON______FACTORS
A. 1
B. 2
C. 3
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9. _________ INCOME INCLUDES ALL INCOME YOU RECEIVE IN THE FORM OF MONEY, GOODS, PROPERTY, AND SERVICES THAT IS NOT EXEMPT FROM TAX
A. GROSS
B. NET
C. ALL
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10. _________ INCOME IS INCOME YOU RECEIVE IF YOU ARE MARRIED AND YOUR PERMANENT HOME IS IN A COMMUNITY PROPERT STATE
A. MARRIAGE
B. SEPERATE
C. COMMUNITY
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11. IF YOU ARE ________ EMPLOYED, YOUR GROSS INCOME INCLUDES THE AMOUNT ON LINE 7 OF SCHEDULE C
A. SELF
B. FULL TIME
C. NOT
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12.____________ A CHILD IS RESPONSIBLE FOR FILING HIS OR HER TAX RETURN
A. SOMETIMES
B. GENERALLY
C. EVERY TIME
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13. GENERALLY, WHO IS RESPONSIBLE FOR PAYING THE TAXES IN A CHILD'S RETURN?
A. THE PARENT
B. THE HEAD OF HOUSEHOLD
C. THE CHILD
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14. WHO CAN SIGN A CHILD'S RETURN?
A. PARENT OR CHILD
B. MOTHER ONLY
C. GRANDPARENT
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15. ________________ EARNINGS ARE AMOUNTS A CHILD EARNS.
A. CHILD
B. MINOR
C. PARENTAL
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16. THE ________ IS LIABLE FOR THE TAX IF THE CHILD DOES NOT PAY THE TAXES DUE
A. PARENT
B. GOVERNMENT
C. CHILD
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17. IF A CHILD'S ONLY INCOME IS FROM INTEREST AND DIVIDENDS, A PARENT CAN INCLUDE IT ON________
A. THE PARENT'S RETURN
B. THE CHILD'S RETURN NEXT YEAR
C. NEXT YEARS' RETURN
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18. IF YOU _________ ON A TRADE YOUR ARE SELF EMPLOYED
A. MAKE MONEY
B. GET IN
C. CARRY
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19. IF YOU ARE A _______ CONTRACTOR, YOU ARE SELF EMPLOYED.
A. WORKING
B. INDEPENDENT
C. UNION
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20. IF YOU ARE A MEMBER OF A _________, YOU ARE SELF EMPLOYED
A. PARTNERSHIP
B. VIDEO STORE
C. CLUB
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21. EVEN IF YOU DO NOT HAVE TO FILE, YOU ________ FILE A RETURN TO GET MONEY BACK.
A. SHOULD NEVER
B. SHOULD WAIT TO
C. SHOULD
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22. IF YOU QUALIFY FOR THE ________ INCOME CREDIT, YOU SHOULD FILE A RETURN.
A. WORKING
B. EARNED
C. UNEMPLOYED
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23. IF YOU QUALIFY FOR THE HEALTH _____ CREDIT YOU SHOULD FILE A RETURN.
A. CARE
B. INSURANCE
COVERAGE
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24. IF YOU QUALIFY FOR THE REFUNDABLE CREDIT FOR PRIOR YEAR _____ TAX, YOU SHOULD FILE A RETURN.
A. MINIMUM
B. DAYCARE
C. MAXIMUM
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25. YOU MUST USE ONE OF THE _____ FORMS TO FILE A FEDERAL TAX RETURN.
A. 1
B. 2
C. 3
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26. FORM 1040 __ IS THE EASIEST TO USE
A. X
B. A
C. EZ
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27. YOU CAN USE 1040 EZ IF YOU ________ CLAIM ANY DEPENDENTS
A. DO NOT
B. WILL BE
C. CAN
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28. YOU CAN USE 1040 EZ IF YOU DO NOT CLAIM ANY ________ TO INCOME.
A. CREDITS
B. BENEFITS
C. ADJUSTMENTS
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29. YOU CAN USE FORM 1040EZ IF YOU DO NOT OWE ANY ________________ EMPLOYMENT TAXES.
A. PRIOR YEAR
B. SELF
C. HOUSEHOLD
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30. ON 1040 EZ YOU CAN ONLY USE THE ________ TO FIGURE YOUR TAX.
A. TAX RATE
B. TAX TABLE
C. TAX BOOKLET
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31. YOU CAN USE 1040A IF YOUR INCOME IS LESS THAN _____________
A. $250,000
B. $100,000
C. $300,000
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32. YOU CAN USE 1040A IF YOU ______ ITEMIZE YOUR DEDUCTIONS
A. DO NOT
B. CHOOSE TO
C. DO
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33. YOU CAN REPORT ALL TYPES OF INCOME, DEDUCTIONS, AND CREDITS ON FORM ________
A. 1040
B. 1040EZ
C. 1040A
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34. YOU MUST USE FORM 1040 IF YOUR TAXABLE INCOME IS ___________ OR MORE
A. $100,000
B. $250,000
C. $300,000
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35. YOU MUST USE FOR 1040 IF YOU _______ YOUR DEDUCTIONS.
A. DEDUCT
B. CLAIM
C. ITEMIZE
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36. YOU MUST USE FORM 1040 IF YOU ARE A _______ IN A BANKRUPTCY CASE FILED AFTER OCTOBER 16, 2005
A. CLIENT
B. TAX PAYER
C. DEBTOR
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37. YOU ARE ALLOWED AN AUTOMATIC _______ EXTENSION TO FILE YOUR 2007 RETURN AND PAY ANY FEDERAL INCOME TAX DUE.
A. 2 MONTH
B. 4 MONTH
C. 3 MONTH
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38. ONE OF THE SIX STEPS OF PREPARING YOUR RETURN IS
A. FILL IN YOUR RETURN
B. TAKE A DAY OFF
C. CALL YOUR TAX PREPARER
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39. TO PREPARE YOUR RETURN YOU MUST _________ AND _________ IT.
A. SEAL AND MAIL
B. FIGURE AND CHECK
C. SIGN AND DATE
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40. WHEN PREPARING YOUR RETURN YOU MUST ____ ALL REQUIRED FORMS AND SCHEDULES
A. ATTACH
B. PURCHASE
C. ORGANIZE
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41. YOUR EMPLOYER IS REQUIRED TO PROVIDE YOU WITH A _______ BY THE END OF JANUARY
A. W-3
B. 1099
C. W-2
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42. IF YOU DO NOT GET YOUR FORMS BY FEBRUARY 15TH CALL THE _________
A. FBI
B. IRS
C. CIA
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43. YOU MUST ENTER YOUR ________ NUMBER IN THE SPACE PROVIDED ON YOUR RETURN
A. SOCIAL SECURITY
B. CELL PHONE
C. PHONE
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44. IF YOU CHANGE YOUR NAME, YOU SHOULD REPORT IT TO THE _________ OFFICE BEFORE FILING YOUR RETURN.
A. IRS
B. POLICE
C. SSA
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45. YOU MUST INCLUDE THE SOCIAL SECURITY NUMBER OF ALL THE _________ YOU CLAIM, WHETHER CHILDREN OR NOT.
A. CHILDREN
B. DEPENDENTS
C. PERSONS
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46. IF YOUR CHILD WAS BORN AND DIED IN THE TAX YEAR YOU _______ A SOCIAL SECURITY NUMBER.
A. DO NOT NEED
B. CANNOT USE
C. MUST HAVE
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47. IF YOU NEED A SOCIAL SECURITY NUMBER, YOU CAN FILE FORM________________.
A. SS-5
B. SSI
C. SS-1
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48. FORM SS-5 IS AVAILABLE AT ANY ______ OFFICE.
A. SSA
B. IRS
C. SSI
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49. YOUR TAX MAY BE___ IF YOU DO NOT PROVIDE OR PROVIDE AN INCORRECT SOCIAL SECURITY NUMBER
A. DECREASED
B. INCREASED
C. REFUNDED
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50. YOU CAN GET AN _________ IF YOU ARE IN THE PROCESS OF ADOPTING A CHILD WHO IS A U.S. CITIZEN OR RESIDENT
A. ATIN
B. BIRTH RECORD
C. SSN
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51. FILE FORM ______ TO GET AN ATIN.
A. W-73
B. 1098
C. W-7A
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52. AFTER ADOPTION IS FINAL YOU MUST APPLY FOR A _____________.
A. BIRTH CERTIFICATE
B. IMMUNIZATION CARD
C. SOCIAL SECURITY NUMBER
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53. PRESEDENTIAL CAMPAIGN FUNDS GO TO ____________________ FOR PRESIDENTIAL ELECTION CAMPAIGNS
A. DISTRIBUTE
B. NEITHER PARTY
C. HELP PAY FOR
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54. CHECK THE BOX IF YOU WANT $________ TO GO TO THIS FUND.
A. $3.00
B. $4.00
C. $5.00
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55. IF YOU CHECK THE BOX YOUR TAX REFUND WILL _______________.
A. BE REDUCED
B. BE INCREASED
C. WILL NOT CHANGE
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56. YOU CAN AUTHORIZE THE IRS TO DISCUSS YOUR RETURN WITH
A. YOUR TAX PREPARER ONLY
B. NO ONE
C. ANY PERSON YOU CHOOSE
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57. THE DESIGNEE CAN
A. GIVE MISSING INFORMATION
B. BOTH
C. CALL THE IRS FOR INFORMATION
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58. SOMEONE CAN SIGN FOR YOU IF YOU ARE UNABLE TO SIGN BECAUSE OF
A. DISEASE OR INJURY
B. RUNNY NOSE
C. BAD COLD
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59. GENERALLY, ANYONE YOU PAY TO PREPARE YOUR RETURN MUST _________ IT.
A. SIGN
B. EXPLAIN
C. MAIL
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60. THE PREPARER IS PERSONALLY RESPONSIBLE FOR AFFIXING HIS OR HER SIGNATURE TO THE
A. RETURN
B. FORMS
C. BACK OF THE PAGE
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61. THE PREPARER MUST GIVE ______ A COPY OF THE RETURN.
A. YOUR BOSS
B. YOU
C. YOUR CPA
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62. A REFUND IS ALSO CALLED AN ________ BY THE IRS.
A. CHECK IN THE MAIL
B. DEDUCTION
C. OVERPAYMENT
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63. IF YOU RECEIVE A REFUND BY DIRECT DEPOSIT YOU CAN CHOOSE TO HAVE IT ______ BETWEEN TWO OR THREE ACCOUNTS.
A. DISTRIBUTED
B. COLLECTED
C. SPLIT
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64. IF YOUR REFUND IS LESS THAN __________, YOU WILL NOT GET IT WITHOUT ASKING IN WRITING.
A. $3.00
B. $1.00
C. $2.00
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65. YOU HAVE ___ MONTHS TO CASH YOUR REFUND CHECK
A. 18
B. 6
C. 12
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66. IF YOU OWE ADDITIONAL TAXES YOU SHOULD PAY THEM WITH YOUR ____________.
A. FORMS
B. REFUND
C. RETURN
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67. YOU MAY HAVE TO PAY A _________ PENALTY, IF YOU DO NOT PAY YOUR TAXES WHEN DUE.
A. FAILURE-TO-PAY
B. LARGE FINE
C. EXTRA
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68. YOU CAN PAY YOUR TAXES BY
A. CASH
B. CHECK
C. GOLD COINS
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69. YOU STILL _______ THE TAXES IF YOUR CHECK OR MONEY ORDER IS NOT HONORED.
A. MUST FILE
B. CAN PAY
C. OWE
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70. ____________ IS CHARGED ON TAX YOU DO NOTPAY BY THE DUE DATE OF YOUR RETURN.
A. MONEY
B. DIVIDENDS
C. INTEREST
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71. INTEREST IS CHARGED EVEN IF YOU GET AN ______ OF TIME FOR FILING
A. EXTENSION
B. DEDUCTION
C. REFUND
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72. IF YOU CANNOT PAY THE FULL AMOUNT DUE WITH YOUR RETURN, YOU CAN ASK TO MAKE MONTHLY________ PAYMENTS
A. SMALL
B. PAY CHECK
C. INSTALLMENT
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73. IF YOU REQUEST IS GRANTED, YOU MUST ALSO PAY A
A. PENALTY
B. FINE
C. FEE
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74. AN ONLINE PAYMENT AGREEMENT IS ALSO KNOWN AS AN
A. APA
B. OPA
C. IRS
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75. YOU CAN MAKE A CONTRIBUTION TO ________ DEBT HELD BY THE PUBLIC.
A. REDUCE
B. DEDUCT
C. INCREASE
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76. AFTER YOU COMPLETE YOUR RETURN YOU MUST _____ IT TO THE IRS.
A. SEND
B. CALL
C. FAX
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77. YOU CAN MAIL IT OR FILE IT
A. ON PAPER
B. BY E-MAIL
C. ELECTRONICALLY
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78. IF YOU MOVE, FILE YOUR RETURN USING YOUR _______ ADDRESS
A. NEW
B. OLD
C. SAME AS YOUR LAST FILING
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79. FORM 8822 IS FOR
A. CHANGING YOUR ADDRESS
B. GETTING A REFUND
C. DIRECT DEPOSIT
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80. YOU SHOULD ALSO NOTIFY THE _________ IF YOU ARE EXPECTING A REFUND
A. NEIGHBOR
B. IRS
C. POST OFFICE
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81. IF YOU ARE AFFECTED BY A ___ DECLARED DISASTER, YOU MAY BE ABLE TO CHANGE YOUR ADDRESS ORALLY
A. NATURAL
B. EARTHQUAKE
C. PRESIDENTIALLY
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82. INCLUDE YOUR ____ IN ANY CORRESPONDENCE WITH THE IRS
A. SSN
B. W-2
C. SSA
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83. ERRORS MAY ____ YOUR REFUND
A. INCREASE
B. RE CALCULATE
C. DELAY
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84. IF YOU DISCOVER AN ERROR, YOU CAN FILE AN _________ RETURN
A. AMENDED
B. PAPER FORM
C. SELECTED
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85. YOU SHOULD CORRECT YOUR RETURN, IF AFTER YOU FILED IT, YOU DISCOVER YOU DID NOT___________ SOME INCOME
A. REPORT
B. ADD UP
C. DISCOVER
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86. YOU SHOULD _________ YOUR RETURN IF YOU CLAIMED DEDUCTIONS OR CREDITS YOU SHOULD NOT HAVE CLAIMED
A. CORRECT
B. DO IT ALL OVER
C. ADD
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87. USE FORM _________ TO CORRECT A RETURN YOU HAVE ALREADY FILED
A. 1040A
B. 1040C
C. 1040X
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88. YOU CANNOT FILE AN AMENDED RETURN ______________.
A. ELECTRONICALLY
B. BY E-MAIL
C. BY PAPER
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89. THE LAW PROVIDES _________ FOR FAILURE TO FILE RETURNS OR PAY TAXES AS REQUIRED
A. EXCUSES
B. PENALTIES
C. CASH REWARDS
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90. YOU MAY HAVE TO PAY A ________ PENALTY IF YOU PROVIDE FRAUDULENT INFORMATION ON YOUR RETURN
A. LARGE
B. LUMP SUM
C. CIVIL FRAUD
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91. YOU MAY BE BROUGHT TO TRIAL FOR
A. TAX EVASION
B. LYING
C. GAMBLING
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92. FRAUD AND FALSE STATEMENTS CAN CAUSE YOU TO BE SUBJECT TO
A. CRIMINAL PROSECUTION
B. GARNISHMENT
C. LOSE OF WAGES
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93. YOU ARE CONSIDERED UNMARRIED PERSONS IF YOU ON THE LAST DAY OF THE TAX YEAR YOU ARE UNMARRIED OR LEGALLY
A. TOGETHER
B. LIVING ALONE
C. SEPARATED
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94. YOU ARE CONSIDERED DIVORCED IF YOU HAVE A FINAL ______ BY THE LAST DAY OF THE TAX YEAR
A. DOCUMENT
B. TAX RETURN
C. DECREE
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95. YOU ARE CONSIDERED SINGLE IF YOU ARE LEGALLY SEPARATED, DIVORCED, UNMARRIED, AND YOU DO NOT QUALIFY FOR ANY OTHER
A. TAX STATUS
B. FILING STATUS
C. DOMICILE
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96. IN ORDER TO BE HEAD OF HOUSEHOLD, YOU MUST HAVE PAID MORE THAN __ OF THE COSTS OF KEEPING UP A HOME
A. HALF
B. 2/3
C. 3/4
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97. IN ORDER TO BE HEAD OF HOUSEHOLD YOU MUST HAVE PAID HALF THE COSTS OF KEEPING UP A HOME FOR THE
A. FIRST SIX MONTHS
B. FIRST THREE MONTHS
C. YEAR
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98. YOU CAN BE HEAD OF HOUSEHOLD IF A _______ LIVED WITH YOU IN THE HOME FOR MORE THAN HALF THE YEAR
A. KID
B. COLLEGE INTERN
C. QUALIFYING PERSON
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99. IF YOU QUALIFY TO BE HEAD OF HOUSEHOLD YOUR TAX RATE WOULD USUALLY BE
A. HIGHER
B. LOWER
C. HALF
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100. AS HEAD OF HOUSEHOLD YOU CAN USE ONE OF THESE TWO FORMS TO FILE YOUR RETURN
A. 1040 OR 1040 A
B. 1040A OR 1040B
C. 1040 OR 1040X
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101. A KIDNAPPED CHILD MAY STILL QUALIFY YOU TO FOR
A. SINGLE
B. MARRIED WITH DEPENDENTS
C. HEAD OF HOUSEHOLD
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102. ACTIVITY NOT FOR PROFIT MUST BE INCLUDED ON YOUR
A. RETURN
B. BANK STATEMENT
C. PAY CHECK
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103. INCLUDE ALIMONY ON 1040 LINE _____
A. 21
B. 11
C. 22
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104. YOU MUST _________ BRIBES IN YOUR INCOME
A. NOT INCLUDE
B. REDUCE
C. INCLUDE
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105. CASH REBATES FROM A DEALER OR MANUFACTURER OF AN ITEM YOU BUY IS NOT
A. COMMUNITY PROPERTY
B. DEDUCTIBLE
C. INCOME
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106. CHILD SUPPORT SHOULD __ REPORTED ON YOUR RETURN
A. NOT BE
B. BE INCLUDED
C. BE
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107. INCLUDE ALL ____ FOR YOUR SERVICES IN YOUR INCOME
A. FEES
B. CREDITS
C. DEDUCTIONS
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108. FEES YOU RECEIVE AS A CORPORATE ________ SHOULD BE INCLUDED IN YOUR INCOME
A. SPONSOR
B. CEO
C. DIRECTOR
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109. A NOTARY PUBLIC ___________ INCLUDE ALL FEES FOR SERVICES IN THEIR INCOME
A. SHOULD NOT
B. SHOULD
C. PROBABLY CAN
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110. AN ELECTION PRECINCT __________ SHOULD INCLUDE ALL FEES FOR SERVICES IN THEIR INCOME
A. OFFICIAL
B. EMPLOYEE
C. PRESIDENT
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111. IF YOU ARE NOT AN EMPLOYEE AND THE FEES FOR SERVICES TOTAL MORE THAN $600. FOR THE YEAR YOU MAY RECEIVE
A. 1099 B
B. 1099 EZ
C. 1099 MISC
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112. NOTARY PUBLICS SHOULD REPORT THEIR FEES ON SCHEDULE
A. A
B. C
C. B
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113. IF YOU MAINTAIN SPACE IN YOUR HOME FOR EMERGENCY FOSTER CARE AND ARE PAID FOR IT YOU MUST ______ IT IN YOUR INCOME
A. NOT INCLUDE
B. DEDUCT IF FROM
C. INCLUDE
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114. GAMBLING WINNINGS MUST BE REPORTED ON 1040 LINE _____________
A. 21
B. 36
C. 22
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115. LOTTERIES AND RAFFLES (WINNINGS) ARE CONSIDERED ____ WINNINGS
A. FREE
B. SPECIAL
C. GAMBLING
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116. FOR CERTAIN GAMBLING WINNINGS YOU WILL RECEIVE A _________
A. W-2 MISC
B. W-2 G
C. W-3
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117. HOBBY LOSSES ARE NOT _______ FROM OTHER INCOME
A. INCLUDED
B. REDUCED
C. DEDUCTIBLE
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118. PRIZES AND AWARDS MUST BE __ IN YOUR INCOME.
A. INCLUDED
B. DOUBLED
C. REMOVED
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119. IF YOUR EMPLOYER GIVES YOU A CASH BONUS FOR GOOD WORK OR SUGGESTIONS, GENERALLY IT MUST BE INCLUDED IN YOUR
A. TAX RETURN
B. SCHEDULE C
C. INCOME
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120. IF YOU RECEIVE A ______ FOR PROVIDING INFORMATION, INCLUDE IT IN YOUR INCOME
A. TIP
B. REWARD
C. BONUS
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STATE SECTION
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1. TO BE A RESIDENT YOU MUST
A. BE IN CALIFORNIA PERMANENTLY
B. BE IN CA MORE THAN TEMPORARY OR TRANSITORY
C. OWN TWO HOMES IN CALIFORNIA
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2. A NON RESIDENT IS ANY INDIVIDUAL WHO IS _______ A RESIDENT
A. LIVING WITH
B. BORN SOMEWHERE ELSE
C. NOT
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3. PART YEAR RESIDENTS ARE IN CALIFORNIA AS A RESIDENT _______ OF THE YEAR
A. PART
B. HALF
C. 6 MONTHS
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4. RESIDENCY IS SIGNIFICANT BECAUSE IT WILL DETERMINE HOW INCOME IS ___________ BY THE STATE
A. DISTRIBUTED
B. HELD
C. TAXED
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5. THERE ARE _____________ GUIDELINES IN DETERMINING RESIDENCY
A. THREE
B. SEVERAL
C. TWO
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6. A FACTOR IN DETERMINING RESIDENCY IS
A. LOCATION OF PETS
B. WHERE YOUR FAVORITE MALL IS
C. LOCATION OF YOUR SPOUSE
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7. WHERE YOUR ________ RESIDENCE IS, IS A DETERMINING FACTOR FOR RESIDENCY
A. PRINCIPAL
B. STATIONARY
C. BEST
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8. WHERE YOU ___________ CAN BE A DETERMINING FACTOR FOR RESIDENCY
A. WORSHIP
B. VOLUNTEER
C. DRIVE
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9. WHICH OF THESE DOES NOT DETERMINE RESIDENCY
A. WHERE YOUR SPORTS TEAM IS FROM
B. LOCATION OF YOUR DOCTORS
C. LOCATION OF YOUR CHILDREN
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10. GENERALLY, YOUR STATE OF RESIDENCE IS WHERE YOU HAVE YOUR CLOSEST
A. FAMILY MEMBERS
B. FRIENDS
C. TIES
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11. YOU ARE PRESUMED TO BE A RESIDENT IF YOU SPEND MORE THAN __________ MONTHS IN THE STATE
A. 6
B. 9
C. 8
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12. WHEN YOU ARE AWAY FROM THE STATE YOU ARE STILL A _______ IF YOU ARE AWAY FOR TEMPORARY OR TRANSITORY PURPOSES
A. RESIDENT
B. PART YEAR RESIDENT
C. NON RESIDENT
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13. NON RESIDENTS ARE TAXED ON INCOME FROM _____________ SOURCES
A. THEIR RESIDENT STATE
B. ALL
C. CALIFORNIA
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14. NON RESIDENTS ARE NOT TAXED ON __________ RECEIVED AFTER DECEMBER 31, 1995
A. PENSIONS
B. INTEREST
C. DIVIDEND
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15. PART YEAR RESIDENTS ARE TAXED ON INCOME WHEN YOU ARE___________ THE STATE OF CALIFORNIA AS A RESIDENT
A. OUT
B. COMING TO
C. IN
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16._______________ GENERALLY HAVE A SOURCE WHERE YOU ARE A RESIDENT
A. INCOME AND EXPENSES
B. INTEREST AND DIVIDENDS
C. DEDUCTIONS AND CREDITS
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17. A COMMONLY USED CALIFORNIA TAX RETURN FORM IS ___________
A. 5402EZ
B. 540-1
C. 540P
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18. AN EMPLOYEE'S TOTAL EARNINGS MINUS LAWFUL DEDUCTIONS IS
A. DISPOSABLE INCOME
B. GROSS INCOME
C. DISPOSABLE EARNINGS
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19. IF YOU CANNOT PAY THE FULL AMOUNT OF TAX DUE, YOU CAN REQUEST TO MAKE
A. MONTHLY INSTALLMENT PAYMENTS
B. HALF THE PAYMENT
C. LOW PAYMENTS
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20. TO LIMIT _________ PAY AS MUCH AS YOU CAN WITH YOUR TAX RETURN
A. LATE FEES AND INSURANCE
B. INTEREST AND PENALTY CHARGES
C. CIVIL INTEREST AND EXTRA TAXES
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21. BEFORE REQUESTING AN INSTALLMENT AGREEMENT, YOU SHOULD CONSIDER ___________ALTERNATIVES
A. OTHER LESS COSTLY
B. BETTER
C. CHEAPER
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22. THE FTB IS THE ________________
A. FRANCHISE TAX BANK
B. FEDERAL TAX BANK
C. FRANCHISE TAX BOARD
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23. ______________ IS AN ADMINISTRATIVE AGENCY OF THE STATE OF CALIFORNIA
A. FTA
B. IRS
C. FTB
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24. THE FTB IS RESPONSIBLE FOR COLLECTING CALIFORNIA PERSONAL AND __________ INCOME TAXES
A. PROPERTY
B. BUSINESS
C. LEGAL
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25. ANYTHING AN EMPLOYER PAYS AN EMPLOYEE FOR PERSONAL SERVICES IS CALLED
A. GROSS EARNINGS
B. PAYCHECK
C.GROSS PAY
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26. ALL INCOME RECEIVED FROM ALL SOURCES THAT ARE NOT EXEMPT FROM TAX IS CONSIDERED
A. NET PAY
B. DIRECT DEPOSIT
C. GROSS INCOME
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27. GROSS INCOME DOES NOT INCLUDE ANY
A. ADJUSTMENTS OR DEDUCTIONS
B. FEES
C. INCOME AND EXPENSES
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28. LEGAL REQUIREMENTS ARE MORE ___________ THAN JUST BEING HEAD OF THE HOUSE
A. EASY
B. COMPLICATED
C. HARD
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29. SDI IS
A. STATE DISABILITY INSURANCE
B. SUPPLEMENTAL DISABILITY INCOME
C. STATE DISABILITY INCOME
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30. SDI PROVIDES __________ PAYMENTS
A. ON GOING
B. TEMPORARY
C. SMALL
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31. BEGINNING JANUARY 1, 2004, SDI ALSO INCLUDES PAID
A. PREGNANCY LEAVE
B. WORKER'S COMP
C. FAMILY LEAVE
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32. SDI BENEFITS ARE TAXABLE ONLY IF PAID AS A SUBSTITUTE FOR __________ INSURANCE BENEFITS
A. UNEMPLOYMENT
B. PAID FAMILY LEAVE
C. WORKER'S COMPENSATION
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33. WHEN RECEIVED AS A SUBSTITUTE FOR UNEMPLOYMENT BENEFITS, SDI IS TAXABLE BY THE
A. LOCAL GOVERNMENT
B. FEDERAL GOVERNMENT
C. CANADA
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34. IF YOU, YOUR SPOUSE, OR QUALIFYING PERSON WAS TEMPORARITY ABSENT FROM YOUR HOME YOU ARE STILL CONSIDERED TO HAVE OCCUPIED THE
A. LIVING SPACE
B. MOBILE HOME
C. SAME HOUSEHOLD
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35. TEMPORARY ABSENCES INCLUDE THOSE DUE TO
A. ILLNESS
B. BOTH
C. VACATIONS
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36. INCARCERATION, IN SOME CASES, CAN BE CONSIDERED A __________ ABSENCE
A. PERMANENT
B. TEMPORARY
C. DIVORCE
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37. MILITARY SERVICE IS A TEMPORARY
A. TIME SPENT AWAY
B. WORK ASSIGNMENT
C. ABSENCE
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38. AS A TAX PRACTITIONER YOU CAN UTILIZE THE STATE'S
A. WEBSITE
B. FORMS
C. TAX PRACTITIONER'S HOTLINE
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39. YOU CAN EITHER ______________ YOUR QUESTIONS
A. CALL OR FAX
B. CALL OR E-MAIL
C. E-MAIL OR MAIL
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40. YOU CAN __________ YOUR QUESTIONS 24 HOURS A DAY
A. SEND MAIL
B. FAX
C. CALL IN
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CODE OF CONDUCT SECTION
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1. IT IS THE POLICY OF __________ TO BE SURE CRTPS ARE AWARE OF THE TAX PREPARER CODE OF CONDUCT AND RESPONSIBILITIES
A. CTEC
B. TAX PREPARER
C. THE IRS
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2. IN __________ THE CALIFORNIA LEGISLATURE PASSED THE TAX PREPARES ACT
A. 1990
B. 1996
C. 1991
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3. BUSINESS AND PROFESSIONS CODE __________, REGULATES TAX PREPARERS
A. 22273-22379
B. 22595-22758
C. 22250-22259
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4. A PERSON, WHO, FOR A FEE, ASSIST WITH OR PREPARES TAX RETURNS FOR ANOTHER PERSON IS A
A. TAX PREPARER
B. CLIENT
C. BOARD MEMBER
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5. AN INDIVIDUAL WITH A CURRENT VALID LICENSE ISSUED BY THE __________, IS EXEMPT FROM THE STATUTE
A. IRS
B. FTB
C. CALIFORNIA BOARD OF ACCOUNTANCY
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6. AN INDIVIDUAL WHO IS AN ACTIVE MEMBER OF THE __________, IS EXEMPT FROM THE STATUTE
A. BOARD OF DIRECTORS
B. STATE BAR OF CALIFORNIA
C. THE IRS TAX BOARD
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7. SOME EMPLOYEES OF A _________ COMPANY OR BUSINESS MAY ALSO BE EXEMPT FROM THE STATUTE
A. TRUST
B. BARTERING
C. BANKING
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8. _______________ AGENTS MAY ALSO BE EXEMPT FROM THE STATUTE
A. PRACTICING
B. IRS
C. ENROLLED
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9. CRTPS MUST REGISTER WITH
A. CTEC
B. FTB
C. IRS
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10. CRTPS MUST MAINTAIN A ______________ BOND
A. $2500
B. $10000
C. $5000
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11. A TAX PREPARER MUST PROVIDE PROOF TO THE BONDING COMPANY THAT HE OR SHE IS AT LEAST
A. 21 YEARS OLD
B.15 YEARS OLD
C. 18 YEARS OLD
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12. CRTPS MUST IDENTIFY ALL ____ TO THE BONDING COMPANY
A. ALL PREPARERS EMPLOYED
B. ALL TAX RETURNS
C. ALL CLIENTS
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13. CRTPS MUST FILE AN ________ TO THE BOND WITHIN 30 DAYS OF ANY CHANGES
A. CHANGE ORDER
B. AMENDMENT
C. NEW DOCUMENT
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14. CRTPS MUST __________ CONDUCT BUSINESS WITHOUT A CURRENT SURETY BOND IN EFFECT
A. NOT
B. CONTACT CTEC TO
C. CONTINUE TO
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15. CRTPS MUST CEASE DOING BUSINESS UPON ___________ OF BOND UNTIL A NEW BOND IS OBTAINED
A. CANCELLATION OR TERMINATION
B. DETERMINATION OR AUDIT
C. LOSS OR STOLEN
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16. CRTPS MUST ______________ EVIDENCE OF A CURRENT BOND TO ANY STATE OR FEDERAL AGENCY OR LAW ENFORCEMENT THAT REQUEST IT
A. PROVE
B. CHECK INTO
C. FURNISH
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17. CRTPS MUST PROVIDE THE CUSTOMER WITHT HE TAX PREPARE'S NAME, ADDRESS, TELEPHONE NUMBER AND EVIDENCE OF COMPLIANCE WITH THE BONDING REQUIREMENT___________TO RENDERING ANY SERVICES
A. PRIOR TO
B. AFTER PAID
C. AFTER
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18. CRTPS MUST NOT MAKE ANY _______ WHICH ARE INTENDED TO INDUCE A PERSON INTO USING THEIR TAX PREPARATION SERVICES
A. FRAUDULENT UNTRUE OR MISLEADING STMTS OR REPRSN
B. OFFER IN BETTER PRICE
C. CORRECT STATEMENTS
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19. CRTPS MUST NOT OBTAIN THE ___________ OF A CUSTOMER TO A TAX DOCUMENT THAT CONTAINS BLANK SPACES
A. PAYMENT FOR
B. FALSE INFORMATION
C. SIGNATURE
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20. CRTPS MUST NOT FAIL TO GIVE A __________ A COPY OF ANY DOCUMENT REQUIRING THE CUSTOMER'S SIGNATURE
A. POLICE OFFICER
B. CUSTOMER
C. IRS AGENT
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21. CRTPS MUST GIVE A CUSTOMER FOR ___________ COPIES OF TAX DOCUMENTS THAT REQUIRE THE CUSTOMER'S SIGNATURE
A. THEIR MORTGAGE COMPANY
B. THEIR BOSS
C. THEIR OWN RECORDS
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22. CRTPS MUST GIVE CUSTOMERS COPIES OF DOCUMENTS REQUIRING THEIR SIGNATURE
A. WHEN THEY FIND THEM
B. EACH TAX SEASON
C. WITHIN A REASONABLE AMOUNT OF TIME
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23. CRTPS MUST MAINTAIN A COPY OF ANY TAX RETURN PREPARED FOR ___________ YEARS
A. 4
B. 7
C. 3
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24. CRTPS MUST NOT ENGAGE IN FRAUDULENT, UNTRUE OR MISLEADING _________________ PRACTICES
A. PREPARATION
B. ADVERTISING
C. LOOPHOLE
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25. CRTPS MUST NOT VIOLATE PROVISION OF SECTIONS
A. 17530.5 OR 7216 OF TITLE 26
B. 175.7 OR 7217 OF TITLE 27
C. 17535.5 OR 7218 OF TITLE 28
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26. CRTPS CANNOT DISCLOSE INFORMATION OBTAINED IN THE BUSINESS OF PREPARING FEDERAL AND STATE TAX RETURNS, UNLESS
A. TO YOUR FRIENDS AND FAMILY
B. TO THE BANKRUPTCY COURT
C. IT IS CONSENTED TO IN WRITING
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27. CRTPS MUST NOT FAIL TO __________ A TAX RETURN WHEN PAYMENT FOR SERVICES RENDERED HAS BEEN MADE
A. GIVE A COPY
B. SIGN
C. WORK ON
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28. CRTPS MUST NOT FAIL TO RETURN TO A CUSTOMER, RECORDS OR OTHER DATA PROVIDED TO THE __________
A. TAX PREPARER
B. CUSTOMER
C. CLIENT
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29. CRTPS MUST NOT GIVE FALSE OR MISLEADING ________ INFORMATION
A. ADDRESS
B. BOND
C. TAX
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30. CRTPS MUST APPLY FOR THIER COMPLETION CERTIFICATE WITHIN __________ MONTHS
A. 12
B. 6
C. 18
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31. CRTPS MUST APPLY FOR THIER CERTIFICATE OF COMPLETION AFTER COMPLETING ________ HOURS OF QUALIFYING EDUCATION
A. 60
B. 120
C. 160
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32. THE HOURS OF EDUCATION NEEDED TO APPLY FOR YOUR CERTIFICATE OF COMPLETION MUST BE FROM A _____ APPROVED PROVIDER
A. IRS
B. CTEC
C. FTB
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33. CRTPS MUST COMPLETE HOURS ON A _______ BASIS
A. MONTHLY
B. ANNUAL
C. QUARTERLY
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34. CRTPS MUST COMPLETE ________ HOURS OF CONTINUING EDUCATION FROM A CTEC APPROVED PROVIDER
A. 50
B. 20
C. 40
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35. WHEN A PERSON PREPARES A RETURN FOR A FEE WITHOUT THE APPROPRIATE LAWFUL DESIGNATION HE OR SHE COULD BE CITED AND FINED UP TO __ PER RETURN
A. $100.00
B. $1000.00
C. $5000.00
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36. THE ______ MAY NOTIFY THE CALIFORNIA TAX EDUCATION COUNCIL WHEN IT IDENTIFIES INDIVIDUALS WHO VIOLATE THE LAW
A. POLICE DEPARTMENT
B. FRANCHISE TAX BOARD
C. IRS
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37. CTEC, BESIDES THE FINE CAM ISSUE A _____ ORDER
A. CEASE AND DESIST
B. STOP
C. NO CAUSE
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38. VIOLATORS OR OTHER SECTIONS ARE GUILTY OF A
A. FELONY
B. INFRACTION
C. MISDEMEANOR
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39. THE ____ IN THE COUNTY IN WHICH ANY PERSON ACTS AS A TAX PREPARER MAY ISSUE AN INJUCTION
A. POLICE DEPARTMENT
B. SUPERIOR COURT
C. COUNTY CLERK
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40. THE SUPERIOR COURT MAY ALSO ISSUE OTHER APPROPRIATE ORDERS ___________ THE CONDUCT
A. RESTRAINING
B. CEASING
C. CONTINUING
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