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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.  Check the California credit that is refundable:


2.  To round cents to the nearest dollar drop amounts under 50 cents, and increase amounts from 50 to 99 cents up to the next dollar.
3.  The filing status on the federal and state return must be:

4.  If your client owes, your client can pay FTB directly online at ftb.ca.gov/webpay.
5.  The Child and Dependent Care Expenses Credit is nonrefundable.
6.  What income source does California not tax?


7.  Advise clients that FTB will send a bill for any estimate penalty due.
8.  If another person can claim you as a dependent but chooses not to, can you claim a personal exemption on your return?

9.  Ordering additional paper forms can be done by:


10.  A transmitting computer automatically updates software with each transmission.
11.  The California Child and Dependent Care Expense Credit is a percentage of:


12.  If line 37, Column B, on FTB Schedule CA (540) is a negative number you must:

13.  What would the taxable income be on 540, Line 19, for a single filer with a standard deduction and $23,500 California AGI?


14.  Listed dependents may be different on the federal and state returns.
15.  A return must be filed if either the California Gross Income (CA GI) or the California Adjusted Gross Income (CA AGI) was more than the amount shown for filing status, age and number of dependents.
16.  Active duty military members should be referred to the Judge Advocate General's office for tax preparation assistance.
17.  Overpaid tax may be used as a charitable contribution on the state return.
18.  The last day to pay state tax due without penalty is

19.  Contributions to the Emergency Food for Families fund will be monitored by which state agency to ensure the food is given to those most in need?


20.  Line 16 of the Form 540 is used to adjust:


21.  FTB Form 540 must be filed if there are any of the following:


22.  California taxes foreign earned income.
23.  California does not tax interest income from municipal bonds issued by local government in a state other than California.
24.  To qualify for the California Child and Dependent Care Expense Credit


25.  If an individual moved into California after January 1, 2002 any IRA basis must be re-calculated.
26.  Part of California quality review is to check the SDI deduction on federal Schedule A.
27.  Your clients may itemize for the state even if they did not itemize for federal.
28.  When line six is checked, no exemption credit is allowed on the return.
29.  TaxWise generates a FTB Form 540 unless manually changed by the user.
30.  A Volunteer Information Sheet is included in the manual and must be:

31.  If a joint return is filed, show the social security numbers in the same order that the names are shown.
32.  To claim a credit for excess California State Disability Insurance (SDI) if:


33.  Contributions to the Emergency Food for Families fund will be used to help local food banks.
34.  You will find a reminder of the most common income types that California does not tax in the TaxWise Tips section of this manual.
35.  Any California Lottery losses claimed must be subtracted from federal itemized deductions.
36.  What is the new code for Protecting our Coast and Oceans Fund?


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


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

39.  TaxWise automatically enters nonrefundable renters credit on the state tax form.
40.  California Lottery losses are an itemized deduction on the state income tax return.
41.  A refund from a prior year may be designated:


42.  The Volunteer Reference Manual no longer includes instructions for FTB Form 540A.
43.  It is important to complete the federal return because


44.  What type of insurance is not a valid deduction for California and must be adjusted?


45.  For California income tax, references to a spouse, a husband, or a wife also refer to a Registered Domestic Partner (RDP).
46.  A head of household filer, under 65 years old, with one dependent, and AGI (adjusted gross income) of $26,569 has a filing requirement.
47.  The software requires a check box on Page 1 of the California return before generating the nonrefundable renters credit worksheet.
48.  TaxWise Desktop software requires an initial manual download to obtain the California software.
49.  California does not tax


50.  FTB Form 593-B withholding may not be declared using FTB Form 540.