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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.  Single filers may receive $60 and Married Filing Joint and Head of Household filers may receive $120 for nonrefundable renters credit.
2.  Your client can choose to use different exemption credits on their Federal and California return.
3.  Practitioner PIN method is the preferred method for volunteer program prepared returns.
4.  California does not tax US Savings bonds.
5.  Listed dependents may be different on the federal and state returns.
6.  California does not tax foreign social security income.
7.  Check the California credit that is refundable:

8.  For the Child and Dependent Care Expense Credit, FTB may accept cash payments to the care providers if your client can provide verifiable documentation.
9.  For California, federal and California state obligations may not be combined to meet the 50% test.
10.  To be eligible for nonrefundable renters credit you must have:

11.  Your clients may itemize for the state even if they did not itemize for federal.
12.  The Child and Dependent Care Expenses Credit is nonrefundable.
13.  The filing status for California must be the same as the filing status used on the federal return unless:

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

15.  Line 14 of the Form 540 is used to adjust

16.  Use Tax charts can be found in the Volunteer Reference Manual.
17.  The dependent exemption credit on Form 540 2EZ is not included in Form 540 2EZ tax table.
18.  Apartment or room numbers must be entered separately on the California return
19.  To locate a volunteer site in California you can access the internet at
20.  The last day to pay state tax due without penalty is

21.  Contribution funds are found in what publication?

22.  Sales tax is a valid California itemized deduction.
23.  Social Security benefits and railroad retirement are

24.  California does not tax

25.  If your clients do not have a filing requirement, they should still file a tax return to claim refund if

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

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

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

29.  Private Mortgage Insurance is not an itemized deduction on the state return.
30.  Registered Domestic Partners (RDP) must file their California return using either the married filing jointly or married filing separate status.
31.  Contributions made on a California return are tax deductible.
32.  The last date to pay the 2015 amount owed to avoid penalties and interest is

33.  California does tax interest from municipal or state bonds from states other than California.
34.  What makes the FTB 5402EZ tax tables different from the tax tables included in this manual?

35.  Use tax paid on the California return increases or decreases refund amount?
36.  If your client received child care benefits they must complete Part IV of the FTB 3506.
37.  If your clients do not have a social security number because they are nonresident or resident aliens use

38.  California taxes long and short term capital gains as regular income.
39.  Income adjustments for Form 540 filers are made on which form?

40.  A single taxpayer, renting property in California, with California AGI of $36,995 qualifies for nonrefundable renters credit.
41.  You must complete a federal return before you begin a state return.

42.  E-filed returns use which signature document?

43.  A quality review process is required for all volunteer sites.
44.  If the software calculates a penalty, delete it and inform the taxpayer that Franchise Tax Board will send them a bill.
45.  Property exempt from property tax is eligible for the nonrefundable renters credit.
46.  If your taxable income is $12,000, your filing status is 1, what is your California tax?

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

48.  California must be set as a default on which screen?

49.  For California income tax, references to a spouse, a husband, or a wife also refer to a Registered Domestic Partner (RDP).
50.  For more information on Registered Domestic Partners, get FTB Publication 737.