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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.  Income adjustments for Form 540 filers are made on which form?

2.  Exempt interest dividends in a mutual fund are tax exempt in California if

3.  The software requires a check box on Page 1 of the California return before generating the nonrefundable renters credit worksheet.
4.  Clients may each claim half of the nonrefundable renters credit when filing married filing separately.
5.  If the client meets the dependency test for someone else's return, you must:

6.  Joint Custody Head of Household is a:

7.  California Tax Credits include

8.  What are the differences between federal and state treatment of Health Savings Accounts?

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

10.  California Lottery losses are not deductible because

11.  Your client or spouse can claim an additional personal exemption credit if they are visually impaired:
12.  Qualifications and directions for completing FTB Form 3506 are in which section of the Volunteer Reference Manual?

13.  Practitioner PIN method should never be used on a volunteer program prepared return.
14.  If your client has applied for, but not yet received, an ITIN you should:

15.  If a return is normally required, file a final return for individuals who died during 2014.
16.  To locate a volunteer site in California by cross reference use

17.  Payment for completing a tax return in the volunteer program is:

18.  Line 63, Other Taxes, Form 540, addresses early withdrawal from a retirement plan.
19.  California does tax foreign social security income.
20.  Never enter a dash, zero, or any other figure, unless specifically stated in the FTB 540 booklet or form instructions.
21.  You must attach IRS 1040 to the state return when:

22.  How many rules must you check to qualify for the California Child and Dependent Care Credit?

23.  Unemployment, social security, railroad retirement, US Savings Bonds, state tax refunds and California Lottery winnings are

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

25.  There are ____income tax forms for California.

26.  An additional exemption credit is allowed:

27.  FTB Schedule CA (540), line 8, includes $30 interest from US Savings Bonds for a total of $100 interest income. On the CA (540):

28.  Overpaid tax may be used as a charitable contribution on the state return.
29.  What is Contribution Code 400?

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

31.  Volunteer site prepared returns must state the site number and preparer's initials on the return.
32.  TaxWise figures the amount of other taxes correctly, provided the birthdate and income statement are correct.
33.  Social Security benefits and railroad retirement are

34.  California has an Earned Income Tax Credit similar to the Federal credit.
35.  If your client received child care benefits they must complete Part IV of the FTB 3506.
36.  For married filing joint returns, write this on the deceased taxpayer's signature line.

37.  Volunteers should not try to publicize their own sites.
38.  The standard deduction amount for Single and Married Filing Separate is

39.  A taxpayer may itemize deductions on the federal return and choose to take the standard deduction on the state return if:

40.  Voluntary contributions affect a refund in what way?

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

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

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

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

45.  The acronym PMB is used when:

46.  The most effective publicity is usually:

47.  When a copy of the W-2 cannot be obtained, use FTB Form 3526.
48.  TaxWise Desktop software requires an initial manual download to obtain the California software.
49.  To locate a volunteer site in California you can access the internet at
50.  A doctor's statement verifying blindness must be submitted every year with the return.