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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.  A taxpayer may itemize deductions on the federal return and choose to take the standard deduction on the state return if: 1.  A taxpayer may itemize deductions on the federal return and choose to take the standard deduction on the state return if:

2.  If a taxpayer can be claimed on another return: 2.  If a taxpayer can be claimed on another return:

3.  Line 63, Other Taxes, Form 540, addresses early withdrawal from a retirement plan. 3.  Line 63, Other Taxes, Form 540, addresses early withdrawal from a retirement plan.
4.  The volunteer manual contains a sales tax table by county. 4.  The volunteer manual contains a sales tax table by county.
5.  If your client has applied for, but not yet received, an Individual Tax Identification Number you should: 5.  If your client has applied for, but not yet received, an Individual Tax Identification Number you should:


6.  If your client does not have a Social Security Number and the IRS issued your client an Individual Taxpayer Identification Number, enter the Individual Taxpayer Identification Number in the spaces provided for the social security number. 6.  If your client does not have a Social Security Number and the IRS issued your client an Individual Taxpayer Identification Number, enter the Individual Taxpayer Identification Number in the spaces provided for the social security number.
7.  California withholding is found in which box on the W-2? 7.  California withholding is found in which box on the W-2?


8.  A federal return must always be completed before a state return. 8.  A federal return must always be completed before a state return.
9.  FTB Form 593-B withholding may not be declared using FTB Form 540. 9.  FTB Form 593-B withholding may not be declared using FTB Form 540.
10.  Listed dependents may be different on the federal and state returns. 10.  Listed dependents may be different on the federal and state returns.
11.  Information in California itemized deductions is found in which publication? 11.  Information in California itemized deductions is found in which publication?


12.  California allows contributions to many different funds. 12.  California allows contributions to many different funds.
13.  The sales tax tables in the California Volunteer Reference Manual list the total sales tax assessed by county. 13.  The sales tax tables in the California Volunteer Reference Manual list the total sales tax assessed by county.
14.  Your client is claiming head of household and has a taxable income of $93,199.00, the tax would be: 14.  Your client is claiming head of household and has a taxable income of $93,199.00, the tax would be:


15.  Volunteer sites generally close April 15th each year. 15.  Volunteer sites generally close April 15th each year.
16.  An entry of 2 on line 9, on Form 540, equals: 16.  An entry of 2 on line 9, on Form 540, equals:


17.  Rounding of cents is a required procedure. 17.  Rounding of cents is a required procedure.
18.  It is beyond the scope of the Volunteer Income Tax Assistance calculate the underpayment of estimated tax penalty on line 113. 18.  It is beyond the scope of the Volunteer Income Tax Assistance calculate the underpayment of estimated tax penalty on line 113.
19.  An additional Senior personal exemption credit can be claimed by your client if they are 65 years of age or older by December 31, 2016. 19.  An additional Senior personal exemption credit can be claimed by your client if they are 65 years of age or older by December 31, 2016.
20.  You must review each line of the California 540 to make sure the information transferred correctly from the federal tax return. 20.  You must review each line of the California 540 to make sure the information transferred correctly from the federal tax return.
21.  California returns with over $100,000 in taxable income must use: 21.  California returns with over $100,000 in taxable income must use:


22.  When line six is checked, no exemption credit is allowed on the return. 22.  When line six is checked, no exemption credit is allowed on the return.
23.  Joint Custody Head of Household is a: 23.  Joint Custody Head of Household is a:


24.  Form 540 requests the name and relationship of: 24.  Form 540 requests the name and relationship of:

25.  The software program figures the amount of other taxes correctly, provided the birthdate and income statement are correct. 25.  The software program figures the amount of other taxes correctly, provided the birthdate and income statement are correct.
26.  If your taxable income is $2,000 and your filing status is 1 your California Tax is? 26.  If your taxable income is $2,000 and your filing status is 1 your California Tax is?


27.  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. 27.  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.
28.  Voluntary contributions affect a refund in what way? 28.  Voluntary contributions affect a refund in what way?

29.  If you client does not have a filing requirement, file a tax return to claim a refund if 29.  If you client does not have a filing requirement, file a tax return to claim a refund if


30.  To exempt interest dividends from mutual funds: 30.  To exempt interest dividends from mutual funds:


31.  Property exempt from property tax is eligible for the nonrefundable renter's credit. 31.  Property exempt from property tax is eligible for the nonrefundable renter's credit.
32.  Health Savings Accounts are part of the 2016 volunteer program scope. 32.  Health Savings Accounts are part of the 2016 volunteer program scope.
33.  The standard deduction amount for tax year 2016 for a married filing joint filer is: 33.  The standard deduction amount for tax year 2016 for a married filing joint filer is:


34.  To qualify for FTB 3506 (California Child and Dependent Care Credit) the California adjusted gross income must be: 34.  To qualify for FTB 3506 (California Child and Dependent Care Credit) the California adjusted gross income must be:


35.  When completing state tax forms, you may choose to round or not. 35.  When completing state tax forms, you may choose to round or not.
36.  To calculate for the California Child and Dependent Care Expenses Credit use 36.  To calculate for the California Child and Dependent Care Expenses Credit use


37.  Private Mortgage Insurance is not an itemized deduction on the state return. 37.  Private Mortgage Insurance is not an itemized deduction on the state return.
38.  Refunds can be direct deposited and balance due paid by credit card. 38.  Refunds can be direct deposited and balance due paid by credit card.

39.  California is the same as Federal for California Earned Income Tax Credit. 39.  California is the same as Federal for California Earned Income Tax Credit.
40.  All information received from a client is confidential. 40.  All information received from a client is confidential.
41.  What is Filing status 4? 41.  What is Filing status 4?


42.  Which form must a parent use to elect to report a child's investment income? 42.  Which form must a parent use to elect to report a child's investment income?


43.  To make California estimated tax payments use 43.  To make California estimated tax payments use


44.  If your client receives no more than $106,742 combined wages for 2016, how much excess State Disability Insurance/Voluntary Plan for Disability Insurance can your client claim? 44.  If your client receives no more than $106,742 combined wages for 2016, how much excess State Disability Insurance/Voluntary Plan for Disability Insurance can your client claim?


45.  Any dependent, filing their individual tax return, must use the "California Standard Deduction Worksheet for Dependents." 45.  Any dependent, filing their individual tax return, must use the "California Standard Deduction Worksheet for Dependents."
46.  What is the jurisdiction code used to identify California when making a credit card payment? 46.  What is the jurisdiction code used to identify California when making a credit card payment?


47.  The California Child and Dependent Care Expense Credit is a percentage of: 47.  The California Child and Dependent Care Expense Credit is a percentage of:


48.  FTB Form 540 may be used for any resident taxpayer's state income tax. 48.  FTB Form 540 may be used for any resident taxpayer's state income tax.
49.  FTB Form 540 must be filed if there are any of the following: 49.  FTB Form 540 must be filed if there are any of the following:


50.  Part of California quality review is to check the State Disability Insurance deduction on federal Schedule A. 50.  Part of California quality review is to check the State Disability Insurance deduction on federal Schedule A.
 

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