Question

Angel and Nara are married filing jointly with three children all under the age of 13. Angel

is a stay-at-home dad while Nara is an engineer for a local consulting firm. Angel shops

online to get the best prices on items to support the family and purchased $18,744 of items

each above $1,000 and $487 of items each below $1,000 from out of state retailers. They live

in a sales tax rate area of 7.75% and paid $2 of sales and use tax to other states. The couple

prefers to apply 100% of any refund to next year’s tax liability. This year’s Form 540 had the following amounts

Adjusted gross income $164,317

Total tax $ 10,113

Total payments $ 8,092

3.What is the amount of “Use Tax Balance” reported on Form 540, line 93?

a.$0

b.$6,607

c.$8,124

d.$8,165

Answer 1

.What is the amount of “Use Tax Balance” reported on Form 540, line 93?

Answer:= A. 0

Line no 93 is =Use Tax balance. If line 91 is more than line 77, subtract line 77 from line 91 =0

Line no 77= Add lines 71 through 76. These are your total payments. =8,092

Line no 91 =Use Tax. Do not leave blank. See instructions ...................... 91. 00

If line 91 is zero, check if: No use tax is owed. =0

You paid your use tax obligation directly to CDTFA. =0