Skip to Main Content
State of California Franchise Tax Board

VITA - Final Exam

Welcome to the Final Exam. This exam is a cumulative review of all the sections available in the Volunteer Reference Manual. This exam is graded at the end of the exam and you must pass the exam with a score of 70% or greater to be approved as a VITA volunteer. We urge you to please review all of your answers before submitting the test for grading. If you do not pass this exam, you may take it again at any time. All questions are random so you will not receive the same exact test the next time, so please be sure to review all the section material before attempting the final exam again.

Upon successfully completing the VITA online certification, you will be presented with the option to print a certificate of completion for you to provide to the volunteer site coordinator.

1.  For married filing joint returns, write this on the deceased taxpayer's signature line.

2.  A Volunteer Information Sheet is included in the manual and must be:

3.  If completing a paper return, quality review the return before asking the client to sign the return.
4.  FTB Form 8879 should be kept with the client's tax records.
5.  The last date to pay the 2014 amount owed to avoid penalties and interest is

6.  State and federal rules differ for children under age 19 who received more than $2,000 of investment income in 2014.
7.  The filing status on the federal and state return must be:

8.  Interest and penalties are:

9.  California exemption credits are subtracted from taxable income.
10.  Quality review should look over all Schedule A itemized deductions.
11.  To qualify for FTB 3506 (California Child and Dependent Care Credit) the California AGI must be:

12.  Always allow the software to calculate interest and penalties.
13.  Entering SDI in Box 14 of the W2 is correct for the employer but incorrect for the software.
14.  Use tax may be paid on the California Income tax return.
15.  An income adjustment must be made for federally non-taxable foreign social security income.
16.  Non residents are entitled to a stepped up basis equal to the value of the IRA when they become a California resident.
17.  The volunteer manual contains a sales tax table by county.
18.  Which form must a parent use to elect to report a child's investment income?

19.  Gross Income does not include adjustments or deductions.
20.  When using TaxWise, enter a state refund on which income statement

21.  On the FTB Schedule CA (540) a Column B adjustment is

22.  The last day to pay state tax due without penalty is

23.  If your client owes taxes, have your client make the check payable to "Franchise Tax Board" and:

24.  If line 6 of Form 540 is completed then

25.  The acronym PMB is used when:

26.  California offers a short form for nonresident returns.
27.  What is Contribution Code 408?

28.  VITA/TCE training provides software instruction on estimated tax payments.
29.  What is Filing status 2 or 5?

30.  A copy of a voided check should be attached to all state returns choosing direct deposit.
31.  The standard deduction amount for Married Filing Joint, Head of Household and Qualifying Widow(er) is?

32.  Which FTB publication lists federal and state differences?

33.  Filing status must be the same for federal and state because

34.  Contributions use for American Red Cross, California Chapters is what code?

35.  FTB Schedule CA (540) should be completed when

36.  If a taxpayer received a homeowner's exemption they are always disqualified from using nonrefundable renters credit.
37.  The scope of VITA/TCE is to provide:

38.  You may download, view and print California income tax forms on the internet at
39.  Capitol loss carryovers require TaxWise software adjustments on which form?

40.  The amount of federal itemized deductions is the same amount of itemized deduction used on the California return.
41.  To compute the Use tax, complete the Use tax Worksheet
42.  If a dependent's Gross Income from all sources is greater than the standard deduction they must:

43.  Which fund will help dogs and cats?

44.  SIDN must be included on all returns whether E-filed or manually completed.
45.  The standard deduction amount for Single and Married Filing Separate is

46.  You should double check withholding on what documents?

47.  Married clients who file a joint federal income tax return may file seperate state return if either spouse was:

48.  Overpaid tax may be refunded directly into a client's bank account.
49.  If a 65 year old taxpayer claims the standard deduction on the federal return, then he should also take the standard deduction on the state return.
50.  California taxes long and short term capital gains as regular income.