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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.  Even if your client has an Individual Taxpayer Identification Number, you may still file using an incorrect social security number. 1.  Even if your client has an Individual Taxpayer Identification Number, you may still file using an incorrect social security number.
2.  Health Savings Accounts are part of the 2016 volunteer program scope. 2.  Health Savings Accounts are part of the 2016 volunteer program scope.
3.  State and federal rules differ for children under age 19 who received more than $2,100 of investment income in 2016. 3.  State and federal rules differ for children under age 19 who received more than $2,100 of investment income in 2016.
4.  On the California return, the correct rounding procedure is 4.  On the California return, the correct rounding procedure is

5.  Contributions made on a California return are tax deductible. 5.  Contributions made on a California return are tax deductible.
6.  Contributions do not reduce the amount of a taxpayer's refund. 6.  Contributions do not reduce the amount of a taxpayer's refund.
7.  VITA assistance must be provided free of charge. 7.  VITA assistance must be provided free of charge.
8.  California does not tax unemployment compensation. 8.  California does not tax unemployment compensation.
9.  What is Filing status 4? 9.  What is Filing status 4?


10.  If the blind exemption is being claimed for the first time, a doctor's statement should be 10.  If the blind exemption is being claimed for the first time, a doctor's statement should be

11.  Overpaid tax may be refunded directly into a client's bank account. 11.  Overpaid tax may be refunded directly into a client's bank account.
12.  Income splitting rules are within the scope of the VITA/TCE program. 12.  Income splitting rules are within the scope of the VITA/TCE program.
13.  On the FTB Schedule CA (540) Column B adjustment is 13.  On the FTB Schedule CA (540) Column B adjustment is

14.  Which form is required to claim a refund due a deceased taxpayer? 14.  Which form is required to claim a refund due a deceased taxpayer?


15.  The dependent exemption for 2016 is $320. 15.  The dependent exemption for 2016 is $320.
16.  Married Filing Separate returns follow all income rules listed in the Volunteer Reference Manual filing requirement chart. 16.  Married Filing Separate returns follow all income rules listed in the Volunteer Reference Manual filing requirement chart.
17.  If line 6 of Form 540 is completed then 17.  If line 6 of Form 540 is completed then

18.  An entry of 2 on line 9, on Form 540, equals: 18.  An entry of 2 on line 9, on Form 540, equals:


19.  What contribution provides school supplies to homeless children? 19.  What contribution provides school supplies to homeless children?


20.  It is beyond the scope of the Volunteer Income Tax Assistance calculate the underpayment of estimated tax penalty on line 113. 20.  It is beyond the scope of the Volunteer Income Tax Assistance calculate the underpayment of estimated tax penalty on line 113.
21.  Volunteer site coordinators may use local newspapers, television and radio shows to publicize the program. 21.  Volunteer site coordinators may use local newspapers, television and radio shows to publicize the program.

22.  Any change in service hours or location should be reported immediately to: 22.  Any change in service hours or location should be reported immediately to:


23.  Refunds can be direct deposited and balance due paid by credit card. 23.  Refunds can be direct deposited and balance due paid by credit card.

24.  Practitioner Personal Identification Number method is the preferred method for volunteer program prepared returns. 24.  Practitioner Personal Identification Number method is the preferred method for volunteer program prepared returns.
25.  Apartment or room numbers must be entered separately on the state return. 25.  Apartment or room numbers must be entered separately on the state return.
26.  Medical expense amounts paid with a Health Savings Account distribution may be an itemized deduction on the Form 540 return. 26.  Medical expense amounts paid with a Health Savings Account distribution may be an itemized deduction on the Form 540 return.
27.  If another person can claim you as a dependent but chooses not to, can you claim a personal exemption credit on your return? 27.  If another person can claim you as a dependent but chooses not to, can you claim a personal exemption credit on your return?

28.  If your client owes taxes, have your client make the check payable to "Franchise Tax Board" and: 28.  If your client owes taxes, have your client make the check payable to "Franchise Tax Board" and:


29.  What is the jurisdiction code used to identify California when making a credit card payment? 29.  What is the jurisdiction code used to identify California when making a credit card payment?


30.  The VITA/TCE Volunteer Program provides assistance to individuals with limited income. 30.  The VITA/TCE Volunteer Program provides assistance to individuals with limited income.
31.  Check the California credit that is refundable: 31.  Check the California credit that is refundable:


32.  California allows contributions to many different funds. 32.  California allows contributions to many different funds.
33.  Joint Custody Head of Household is a: 33.  Joint Custody Head of Household is a:


34.  California always taxes state income tax refunds. 34.  California always taxes state income tax refunds.
35.  The Site Identification Number is assigned by. 35.  The Site Identification Number is assigned by.

36.  The software generates a FTB Form 540 unless manually changed by the user. 36.  The software generates a FTB Form 540 unless manually changed by the user.
37.  Line 63, Other Taxes, Form 540, addresses early withdrawal from a retirement plan. 37.  Line 63, Other Taxes, Form 540, addresses early withdrawal from a retirement plan.
38.  The definition of visual impairment is 20/200 while wearing corrective lenses or a field of vision not more than 20 degrees. 38.  The definition of visual impairment is 20/200 while wearing corrective lenses or a field of vision not more than 20 degrees.
39.  When line six is checked, no exemption credit is allowed on the return. 39.  When line six is checked, no exemption credit is allowed on the return.
40.  The most effective publicity is usually: 40.  The most effective publicity is usually:


41.  If a taxpayer's 65th birthday is on January 1, 2017, they are considered to be age 65 on December 31, 2016. 41.  If a taxpayer's 65th birthday is on January 1, 2017, they are considered to be age 65 on December 31, 2016.
42.  Line 16 of the Form 540 is used to adjust: 42.  Line 16 of the Form 540 is used to adjust:


43.  Site Identification Number must be included on all returns whether e-filed or manually completed. 43.  Site Identification Number must be included on all returns whether e-filed or manually completed.
44.  What income source does California not tax? 44.  What income source does California not tax?


45.  State income tax refunds are not taxable California income and an adjustment must be made on 45.  State income tax refunds are not taxable California income and an adjustment must be made on

46.  FTB Form 540 must be filed if your client claimed: 46.  FTB Form 540 must be filed if your client claimed:


47.  What is the code number of the fund for Fallen Fire Fighters? 47.  What is the code number of the fund for Fallen Fire Fighters?


48.  If your taxable income is $2,000 and your filing status is 1 your California Tax is? 48.  If your taxable income is $2,000 and your filing status is 1 your California Tax is?


49.  Practitioner PIN method should never be used on a volunteer program prepared return. 49.  Practitioner PIN method should never be used on a volunteer program prepared return.
50.  Which fund will help Breast Cancer Research? 50.  Which fund will help Breast Cancer Research?


 

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