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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.  To qualify for the California Child and Dependent Care Expense Credit

2.  The last date to pay the 2014 amount owed to avoid penalties and interest is

3.  An estimate penalty is assessed if the tax due is:

4.  You should double check withholding on what documents?

5.  The interest earned on Health Savings Accounts (HSA) is NOT taxable for California.
6.  What is Filing status 2 or 5?

7.  Interest from municipal or state bonds from a state other than California

8.  What must be determined before you can compute the taxable portion of a pension or annuity?

9.  An entry of 2 on line 9, on Form 540, equals:

10.  If another person can claim you as a dependent but chooses not to, can you claim a personal exemption credit on your return?

11.  To be eligible for nonrefundable renters credit you must have:

12.  To claim the exemption credits when using the software, you must:

13.  California taxes foreign earned income.
14.  You should always double check names and social security numbers.
15.  Ordering additional paper forms can be done by:

16.  Check the California credit that is refundable:

17.  What is the code number of the fund for Fallen Fire Fighters?

18.  To claim a credit for excess California State Disability Insurance (SDI) if:

19.  Private Mortgage Insurance is not an itemized deduction on the state return.
20.  California does not tax unemployment compensation.
21.  It is beyond the scope of the VITA program to calculate the underpayment of estimated tax penalty on line 113.
22.  Use tax information is found in which section of the Volunteer Manual?

23.  A return must be filed if filing single, with 0 dependents and the California Adjusted Gross Income is more than

24.  Clients who can be claimed as a dependent on someone else's return must use the:

25.  Which adjustments below must be included in the final state itemized deduction amount?

26.  California does not tax state income tax refunds.
27.  The volunteer manual includes instructions for which forms

28.  To make California estimated tax payments use

29.  Contribution amounts can be changed after the return is filed.
30.  Tax exempt municipal or state bonds from other states must be reported on the California return using Schedule CA.
31.  California does not tax US Savings bonds.
32.  California does not tax

33.  Under what circumstances can the filing status be different for federal and state?

34.  The scope of VITA/TCE is to provide:

35.  The phone number you will give your client if they have questions about their account and you are not with them.

36.  When paying use tax on the California return, you should:

37.  For California, federal and California state obligations may not be combined to meet the 50% test.
38.  If you client does not have a filing requirement, file a tax return to claim a refund if

39.  Your client is claiming head of household and has a taxable income of $93,199.00, the tax would be:

40.  Advise clients that FTB will send a bill for any estimate penalty due.
41.  Itemized deductions may be different for federal and state.
42.  Real estate withholding is reported on which form?

43.  If a client meets the income requirement and paid rent on their principle California residence for less than 6 months, they qualify for the nonrefundable renters credit.
44.  California Lottery losses are an itemized deduction on the state income tax return.
45.  California Lottery losses are not deductible because

46.  If your client does not receive a W-2 by January 31 they should contact:

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

48.  If in doubt whether there is a filing requirement, file a return.
49.  File a return when either your California adjusted gross income or the CA gross income exceeds the amounts listed in the chart for your filing status.
50.  If the client meets the dependency test for someone else's return, you must: