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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.  Instructions on name and address are found in which section of the volunteer manual?

2.  Does a volunteer have any legal responsibility for the accuracy of the completed return?

3.  On the FTB Schedule CA (540) Column B adjustment is

4.  Information about direct deposit can be found in which section of the Volunteer Manual?

5.  A quality review check list includes:

6.  On the FTB Schedule CA (540) a Column C adjustment is

7.  It is not necessary to double check income statements for accuracy.
8.  Calfornia AGI for married filing joint taxpayers, with no dependents, both under 65 creates a filing requirement if

9.  There are ____income tax forms for California.

10.  To be eligible for nonrefundable renters credit you must have:

11.  Contribution amounts can be changed after the return is filed.
12.  Interest from municipal or state bonds from a state other than California

13.  Once the return has been prepared, you may retain confidential information from the client's return in case the client needs to file a Form 540X.
14.  Individuals may get help with income splitting by calling the Franchise Tax Board public telephone number.
15.  Estimated payments do not need to be made if withholding includes all but $____ of tax due.

16.  Voluntary contributions affect a refund in what way?

17.  If your client receives no more than $101,636 combined wages for 2014, how much excess SDI/VPDI can your client claim?

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

19.  A quality review process is required for all volunteer sites.
20.  It is beyond the scope of the VITA program to calculate the underpayment of estimated tax penalty on line 113.
21.  VITA assistance must be provided free of charge.
22.  If another person can claim you as a dependent but chooses not to, can you claim a personal exemption on your return?

23.  For the Child and Dependent Care Expense Credit, FTB may accept cash payments to the care providers if your client can provide verifiable documentation.
24.  California taxes long and short term capital gains as regular income.
25.  A current year refund may not be applied to next year's estimate tax payments.
26.  The filing status for California must be the same as the filing status used on the federal return unless:

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

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

29.  Most exceptions to the same filing status for federal and state rule are

30.  Your client may not have to make estimated tax payments if

31.  California has an Earned Income Tax Credit similar to the Federal credit.
32.  State income tax paid is:

33.  A quality review checklist is found in what section of the Volunteer Manual?

34.  California gross income means all income your clients received in the form of money, goods, property, and services that are not exempt from tax.
35.  For California income tax, references to a spouse, a husband, or a wife also refer to a Registered Domestic Partner (RDP).
36.  Part of California quality review is to check the SDI deduction on federal Schedule A.
37.  The filing status on the federal and state return must be:

38.  When doing an e-filed return, the client must sign and mail Form 8879 to Franchise Tax Board.
39.  Estimated tax payments may be split equally between spouses when filing separate returns.
40.  A volunteer is responsible for:

41.  In 2014, there is no income limit for claiming the Child and Dependent Care Expenses Credit.
42.  A married couple 65 and over filing Form 540, would enter what number in the box on Line 7?

43.  TaxWise Desktop software requires an initial manual download to obtain the California software.
44.  For more information on Registered Domestic Partners, get FTB Publication 737.
45.  California Tax Credits include

46.  If your client has multiple last names, use the last name listed on their social security card
47.  Line 63, Other Taxes, Form 540, addresses early withdrawal from a retirement plan.
48.  The dependent exemption amount for 2014 is:

49.  Use tax may be paid on the California Income tax return.
50.  What is Filing status 2 or 5?