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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.  State and federal rules differ for children under age 19 who received more than $2,000 of investment income in 2014.
2.  For California income tax, references to a spouse, a husband, or a wife also refer to a Registered Domestic Partner (RDP).
3.  IRA distributions are generally taxed the same by federal and state unless:

4.  California AGI for married filing jointly taxpayers, with no dependents, under age 65 creates a filing requirement if:

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

6.  To locate a volunteer site in California you can access the internet at
7.  You do not need to attach a copy of the death certificate to claim a refund.
8.  The interest earned on Health Savings Accounts (HSA) is NOT taxable for California.
9.  Generally, Mello-Roos tax is an itemized deduction on the state return when included in property tax deduction.
10.  California does not tax interest income from municipal bonds issued by local government in a state other than California.
11.  Instructions on name and address are found in which section of the volunteer manual?

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

13.  When completing state tax forms, you may choose to round or not.
14.  California withholding is found in which box on the W-2?

15.  Taxpayers may request that their refund be electronically deposited into more than one checking or savings account.
16.  Gross Income does not include adjustments or deductions.
17.  What document is used to determine bank routing and account number for refund direct deposit?

18.  Before you begin the California return, you must

19.  SIDN is used for:

20.  Volunteers should not try to publicize their own sites.
21.  If a taxpayer received a homeowner's exemption they are always disqualified from using nonrefundable renters credit.
22.  California AGI of $16,000 for a single filer, who is 70 years old with no dependents creates a filing requirement.
23.  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.
24.  If your client files Form 540 and claims the child and dependent care expense credit they must:

25.  FTB 540 2EZ filers use which tax table:

26.  If a client is filing a joint return, do you need to include the spouse's social security number?
27.  VITA/TCE training provides software instruction on estimated tax payments.
28.  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.
29.  To claim California Child and Dependent Care Credit, FTB 3506 must be attached to the Form 540 return.
30.  Estimated payments do not need to be made if withholding includes all but $____ of tax due.

31.  California taxes long and short term capital gains as regular income.
32.  The standard deduction amount for Married Filing Joint, Head of Household and Qualifying Widow(er) is?

33.  To qualify for nonrefundable renters credit your client must pay rent

34.  If your client does not pay enough tax either through withholding or by making estimated tax payments, they may have an underpayment penalty.
35.  What type of insurance is not a valid deduction for California and must be adjusted?

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

37.  On Form 540 you may claim

38.  The definition of visual impairment is 20/200 while wearing corrective lenses or a field of vision not more than 20 degrees.
39.  Check the California credit that is refundable:

40.  If filing separate returns, your client would claim half of the total withholding from both spouses on each return.
41.  If your clients are married and filing separate returns, both must itemize their deductions or both must take the standard deduction.
42.  To locate a volunteer site in California by cross reference use

43.  When using the software, which box must be checked on the W2G to correctly treat California Lottery winnings on the California return?

44.  When filing a joint return always enter the social security numbers in the same order as the names on the return.
45.  Excess SDI is considered a tax payment if:

46.  Itemized deductions may be different for federal and state.
47.  If line 37, Column B, on FTB Schedule CA (540) is a negative number you must:

48.  To claim the nonrefundable renters credit, a single taxpayer's income must be this amount or less

49.  If a taxpayer has no filing requirement but is eligible for the child and dependent care credit, should a return be filed?

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