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HRB ITC CA 2024 Exam 100% Correct!! $14.49
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HRB ITC CA 2024 Exam 100% Correct!!

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Q: What is the difference between domicile and residency? . - ANSWERSA: Your domicile is your one true, permanent home (the place to which you intend to return when absent). Residency, for tax purposes, is usually the place where you currently have the most substantive connections for an indefin...

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HRB ITC CA 2024 Exam 100% Correct!!

Q: What is the difference between domicile and residency?

. - ANSWERSA: Your domicile is your one true, permanent home (the place to which you intend to return
when absent).

Residency, for tax purposes, is usually the place where you currently have the most substantive
connections

for an indefinite period of time



Q: How do you determine if an individual is a resident of California? - ANSWERSA: Either of two tests:

• You must determine if they have been in California for other than a temporary or transitory purpose.

• If they are domiciled in California but outside of the state for a transitory or temporary purpose.



Q: What is the "nine-month" presumption of residence rule?

. - ANSWERSA: If, from other factors a determination cannot be made, when an individual spends more
than nine

months of any taxable year in California, he or she is presumed to be a resident of the state. The burden

of proof of non-residence sits with the individual taxpayer



Q: Who is a California nonresident? - ANSWERSA: Any individual who is not a resident.



Q: Who is a California part-year resident? - ANSWERSA: Any individual who is a resident for part of the
year and a nonresident for part of the year.



Determine whether or not these taxpayers are residents, part-year residents, or nonresidents:

Q: Mr. & Mrs. Larson lived, worked, and owned a home in Nevada until May, 2011, when they

moved to Sacramento. They sold their home in Nevada and bought a home in Sacramento. They

both were transferred to Sacramento indefinitely. - ANSWERSA: Part-year resident.

, Determine whether or not these taxpayers are residents, part-year residents, or nonresidents:

Q: George and Martha live and work in Indiana. In January, 2013, Martha came to visit her son in

Bakersfield and ended up staying four months. She worked at the local H&R Block office part

time. - ANSWERSA: Nonresident. Her permanent home was Indiana, and she intended to return there at
the end of the four

months.



Determine whether or not these taxpayers are residents, part-year residents, or nonresidents:

Q: Willie and Wanda Walker live in San Francisco. They were married in June, 2013, in New York,

where Wanda had lived and worked. Willie has always lived and worked in San Francisco. After

they married, Wanda moved to San Francisco but did not continue working. - ANSWERSA: Willie Walker
is a full-year resident; Wanda Walker is a part-year resident. They may file a joint tax

return using Form 540NR, or they may file separate California tax returns with Willie using Form 540

and Wanda using Form 540NR. In the later case, the married filing separate status would be used on

each return. California community property rules must be applied to determine Willie and Wanda's
income

after they married.



Q1: Captain Ace was domiciled in California when he entered the military. Is he considered to be a

resident while stationed in California?

Q2: Is his Military income subject to California tax?

Q3: Captain Ace is transferred to Ohio September 1, 2013. His wife worked until they moved in
September.

Do they have to file a California return? - ANSWERSA1: Yes.

A2: Yes

A3: Yes. They would file a return as a part-year resident. Captain Ace's Military pay through August and
his

wife's pay while in California are entered on the Schedule CA (540NR) in Column E.



Q1: Private Bailey enlisted in the Army in Ames, Iowa, where he maintains a home. After basic training,

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