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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.  Refunds can be direct deposited and balance due paid by credit card. 1.  Refunds can be direct deposited and balance due paid by credit card.

2.  Your clients may itemize for the state even if they did not itemize for federal. 2.  Your clients may itemize for the state even if they did not itemize for federal.
3.  Contributions use for State Parks And Parks Pass Purchase uses what code? 3.  Contributions use for State Parks And Parks Pass Purchase uses what code?


4.  It is not necessary to enter an Site Identification Number on every volunteer program prepared return. 4.  It is not necessary to enter an Site Identification Number on every volunteer program prepared return.
5.  Even if your client has an Individual Taxpayer Identification Number, you may still file using an incorrect social security number. 5.  Even if your client has an Individual Taxpayer Identification Number, you may still file using an incorrect social security number.
6.  The volunteer manual includes instructions for which forms 6.  The volunteer manual includes instructions for which forms


7.  Injured spouse provisions do not apply in California. 7.  Injured spouse provisions do not apply in California.
8.  If the software calculates a penalty, delete it and inform the taxpayer that Franchise Tax Board will send them a bill. 8.  If the software calculates a penalty, delete it and inform the taxpayer that Franchise Tax Board will send them a bill.
9.  What contribution provides school supplies to homeless children? 9.  What contribution provides school supplies to homeless children?


10.  Which adjustments below must be included in the final state itemized deduction amount? 10.  Which adjustments below must be included in the final state itemized deduction amount?


11.  Line 63, Other Taxes, Form 540 options, which is the only tax in scope for the volunteer program? 11.  Line 63, Other Taxes, Form 540 options, which is the only tax in scope for the volunteer program?


12.  Use tax may be paid on the California Income tax return. 12.  Use tax may be paid on the California Income tax return.
13.  Unemployment, social security, railroad retirement, United States Savings Bonds, state tax refunds and California Lottery winnings are 13.  Unemployment, social security, railroad retirement, United States Savings Bonds, state tax refunds and California Lottery winnings are


14.  California does tax foreign social security income. 14.  California does tax foreign social security income.
15.  If your client can claim the Dependent Parent special credit, what code number do you enter on Form 540 line 43 or 44? 15.  If your client can claim the Dependent Parent special credit, what code number do you enter on Form 540 line 43 or 44?


16.  Which form is required to claim a refund due a deceased taxpayer? 16.  Which form is required to claim a refund due a deceased taxpayer?


17.  For married filing joint returns, write this on the deceased taxpayer's signature line. 17.  For married filing joint returns, write this on the deceased taxpayer's signature line.


18.  If your client wants to apply an amount of their refund to the 2016 tax year, the amount on line 92 must be at least $1.00. 18.  If your client wants to apply an amount of their refund to the 2016 tax year, the amount on line 92 must be at least $1.00.
19.  When doing an e-filed return, the client must sign and mail Form 8879 to Franchise Tax Board. 19.  When doing an e-filed return, the client must sign and mail Form 8879 to Franchise Tax Board.
20.  An income adjustment must be made for federally non-taxable foreign social security income. 20.  An income adjustment must be made for federally non-taxable foreign social security income.
21.  To qualify for FTB 3506 (California Child and Dependent Care Credit) the California adjusted gross income must be: 21.  To qualify for FTB 3506 (California Child and Dependent Care Credit) the California adjusted gross income must be:


22.  Always allow the software to calculate interest and penalties. 22.  Always allow the software to calculate interest and penalties.
23.  What is Filing status 4? 23.  What is Filing status 4?


24.  The legal responsibility of the tax return belongs to: 24.  The legal responsibility of the tax return belongs to:


25.  To qualify for the California Child and Dependent Care Expense Credit 25.  To qualify for the California Child and Dependent Care Expense Credit


26.  If a taxpayer asks for information regarding the Federal Privacy Act, refer them to: 26.  If a taxpayer asks for information regarding the Federal Privacy Act, refer them to:

27.  Which fund will help Breast Cancer Research? 27.  Which fund will help Breast Cancer Research?


28.  State income tax refunds are not taxable California income and an adjustment must be made on 28.  State income tax refunds are not taxable California income and an adjustment must be made on

29.  California Lottery losses are not deductible because 29.  California Lottery losses are not deductible because


30.  A return must be filed if filing as a qualifying widow(er), over age 65, with 2 dependents and has California Gross Income more than 30.  A return must be filed if filing as a qualifying widow(er), over age 65, with 2 dependents and has California Gross Income more than


31.  Voluntary contributions on the return must be made in increments of: 31.  Voluntary contributions on the return must be made in increments of:

32.  VITA assistance must be provided free of charge. 32.  VITA assistance must be provided free of charge.
33.  What would the taxable income be on 540, Line 19, for a single filer with a standard deduction and $23,500 California adjusted gross income? 33.  What would the taxable income be on 540, Line 19, for a single filer with a standard deduction and $23,500 California adjusted gross income?


34.  A federal return must always be completed before a state return. 34.  A federal return must always be completed before a state return.
35.  For more information on Registered Domestic Partners, get FTB Publication 737. 35.  For more information on Registered Domestic Partners, get FTB Publication 737.
36.  If line 6 of Form 540 is completed then 36.  If line 6 of Form 540 is completed then

37.  To claim the nonrefundable renters credit, a single taxpayer's income must be this amount or less 37.  To claim the nonrefundable renters credit, a single taxpayer's income must be this amount or less


38.  State refunds may now be issued as pre-paid VISA cards. 38.  State refunds may now be issued as pre-paid VISA cards.
39.  Contributions do not reduce the amount of a taxpayer's refund. 39.  Contributions do not reduce the amount of a taxpayer's refund.
40.  A return must be filed if filing single, under 65 with 0 dependents and the California Adjusted Gross Income is more than 40.  A return must be filed if filing single, under 65 with 0 dependents and the California Adjusted Gross Income is more than

41.  Estimated payments do not need to be made if withholding includes all but $____ of tax due. 41.  Estimated payments do not need to be made if withholding includes all but $____ of tax due.

42.  Interest from municipal or state bonds from a state other than California 42.  Interest from municipal or state bonds from a state other than California

43.  If any of your clients can be claimed as a dependent on someone else's return, they must file a return if 43.  If any of your clients can be claimed as a dependent on someone else's return, they must file a return if


44.  The last day to pay state tax due without penalty is 44.  The last day to pay state tax due without penalty is

45.  On the California return, the correct rounding procedure is 45.  On the California return, the correct rounding procedure is

46.  The Child and Dependent Care Expenses Credit is nonrefundable. 46.  The Child and Dependent Care Expenses Credit is nonrefundable.
47.  Qualifications and directions for completing FTB Form 3506 are in which section of the Volunteer Reference Manual? 47.  Qualifications and directions for completing FTB Form 3506 are in which section of the Volunteer Reference Manual?


48.  Your client can choose to use different exemption credits on their Federal and California return. 48.  Your client can choose to use different exemption credits on their Federal and California return.
49.  FTB Form 540 must be filed if there are any of the following: 49.  FTB Form 540 must be filed if there are any of the following:


50.  FTB 3506 (California Child and Dependent Care Credit) is allowed only for care provided in California. 50.  FTB 3506 (California Child and Dependent Care Credit) is allowed only for care provided in California.
 

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