11/8/24, 3:54 PM
HRB ITC CA 2014 WITH COMPLETE SOLUTIONS
GRADED A+
Learn 1/7 Study with Learn
A: 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
Choose matching term
Q: What is the difference between domicile and residency?
1
.
Q: What is the "nine-month" presumption of residence rule?
2
.
3 Q: Is unemployment compensation taxable to California?
1/5
, 11/8/24, 3:54 PM
Q2: Is his Military income subject to California tax?
4
Q3: Captain Ace is transferred to Ohio September 1, 2013. His wife worked until they moved in
September.
Don't know?
Terms in this set (33)
A: Your domicile is your one true, permanent home (the place to which you intend to
Q: What is the difference between domicile return when absent).
and residency? Residency, for tax purposes, is usually the place where you currently have the most
. substantive connections
for an indefinite period of time
A: Either of two tests:
• You must determine if they have been in California for other than a temporary or
Q: How do you determine if an individual is
transitory purpose.
a resident of California?
• If they are domiciled in California but outside of the state for a transitory or
temporary purpose.
A: If, from other factors a determination cannot be made, when an individual spends
Q: What is the "nine-month" presumption of more than nine
residence rule? 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? A: Any individual who is not a resident.
A: Any individual who is a resident for part of the year and a nonresident for part of
Q: Who is a California part-year resident?
the year.
Determine whether or not these taxpayers A: Part-year resident.
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.
Determine whether or not these taxpayers A: Nonresident. Her permanent home was Indiana, and she intended to return there
are residents, part-year residents, or at the end of the four
nonresidents: months.
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.
2/5
HRB ITC CA 2014 WITH COMPLETE SOLUTIONS
GRADED A+
Learn 1/7 Study with Learn
A: 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
Choose matching term
Q: What is the difference between domicile and residency?
1
.
Q: What is the "nine-month" presumption of residence rule?
2
.
3 Q: Is unemployment compensation taxable to California?
1/5
, 11/8/24, 3:54 PM
Q2: Is his Military income subject to California tax?
4
Q3: Captain Ace is transferred to Ohio September 1, 2013. His wife worked until they moved in
September.
Don't know?
Terms in this set (33)
A: Your domicile is your one true, permanent home (the place to which you intend to
Q: What is the difference between domicile return when absent).
and residency? Residency, for tax purposes, is usually the place where you currently have the most
. substantive connections
for an indefinite period of time
A: Either of two tests:
• You must determine if they have been in California for other than a temporary or
Q: How do you determine if an individual is
transitory purpose.
a resident of California?
• If they are domiciled in California but outside of the state for a transitory or
temporary purpose.
A: If, from other factors a determination cannot be made, when an individual spends
Q: What is the "nine-month" presumption of more than nine
residence rule? 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? A: Any individual who is not a resident.
A: Any individual who is a resident for part of the year and a nonresident for part of
Q: Who is a California part-year resident?
the year.
Determine whether or not these taxpayers A: Part-year resident.
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.
Determine whether or not these taxpayers A: Nonresident. Her permanent home was Indiana, and she intended to return there
are residents, part-year residents, or at the end of the four
nonresidents: months.
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.
2/5
