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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.  It is not necessary to enter an SIDN on every volunteer program prepared return.
2.  California AGI of $16,000 for a single filer, who is 70 years old with no dependents creates a filing requirement.
3.  One correct option to enter SDI is to list the amount and type of SDI in boxes 19 and 20 of the W2.
4.  Always allow the software to calculate interest and penalties.
5.  On the FTB Schedule CA (540) Column B adjustment is

6.  Under what circumstances is an additional personal exemption credit claimed?

7.  To locate a volunteer site in California you can access the internet at
8.  Complete a Form 3506 using child care amount $3,000 for one qualifying child with earned income of $50,000. The amount of the California credit is?

9.  If an income statement does not state a State Tax ID number, work around by

10.  Use Tax charts can be found in the Volunteer Reference Manual.
11.  FTB Form 540 must be filed if your client claimed:

12.  To claim the exemption credits when using the software, you must:

13.  Your client can choose to use different exemption credits on their Federal and California return.
14.  To calculate your client's IRA California basis use the IRA adjustment worksheet.
15.  Any dependent, filing their individual tax return, must use the "California Standard Deduction Worksheet for Dependents."
16.  Interest from municipal or state bonds from a state other than California

17.  State and federal rules differ for children under age 19 who received more than $2,000 of investment income in 2014.
18.  If the clients are married and filing separate returns, the client and their spouse must either both itemize their deductions or both take the standard deduction.
19.  Tax exempt municipal or state bonds from other states must be reported on the California return using Schedule CA.
20.  SIDN is used for:

21.  You should always double check names and social security numbers.
22.  Check the California credit that is refundable:

23.  It is important to complete the federal return because

24.  The maximum SDI withholding amount for 2014 is $1,016.36.
25.  Entering SDI in Box 14 of the W2 is correct for the employer but incorrect for the software.
26.  Property exempt from property tax is eligible for the nonrefundable renters credit.
27.  Only three dependents are allowed on FTB Form 540 2EZ.
28.  If a client is filing a joint return, do you need to include the spouse's social security number?
29.  The scope of VITA/TCE is to provide:

30.  May a client pay tax owed by April 15th to obtain an extension to file using Form FTB 3519?

31.  How did California figure IRA basis for individuals moving into California prior to 2002?

32.  The Site Identification Number is assigned by.

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

34.  California must be set as a default on which screen?

35.  If your client files Form 540 and claims the child and dependent care expense credit they must:

36.  If your client does not pay enough tax either through withholding or by making estimated tax payments, they may have an underpayment penalty.
37.  The exemption credit is:

38.  The volunteer manual also includes instructions for

39.  California exemption credits are subtracted from taxable income.
40.  A married couple 65 and over filing Form 540, would enter what number in the box on Line 7?

41.  Real estate withholding is reported on which form?

42.  Site numbers must be entered at the top of each return.
43.  If line 37, Column B, on FTB Schedule CA (540) is a negative number you must:

44.  When line six is checked, no exemption credit is allowed on the return.
45.  Withholding that exceeds 1.0 percent of the client's gross wages is refunded by the employer.
46.  Use tax must be paid on the California return.
47.  Excess SDI is considered a tax payment if:

48.  The definition of visual impairment is 20/200 while wearing corrective lenses or a field of vision not more than 20 degrees.
49.  Ordering additional paper forms can be done by:

50.  Gross Income does not include adjustments or deductions.