Question

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

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

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

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

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