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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.  When using software, where is the information on blindness input?

2.  The sales tax tables in the California Volunteer Reference Manual list the total sales tax assessed by county.
3.  If your client does not receive a W-2 by January 31 they should contact:

4.  Capitol loss carryovers require TaxWise software adjustments on which form?

5.  If completing a paper return, quality review the return before asking the client to sign the return.
6.  Exemption credits must be subtracted from the amounts listed in the tax table unless:

7.  California has a paperless extension to file a return until which date?

8.  When completing state tax forms, you may choose to round or not.
9.  Injured spouse provisions do not apply in California.
10.  An income adjustment must be made for federally non-taxable foreign social security income.
11.  Which policy determines the quality review process?

12.  If your client paid alimony you enter the name and social security number of the individual to whom your client paid alimony on FTB Schedule CA (540) line 31.
13.  California Lottery losses are not deductible because

14.  California Lottery losses are an itemized deduction on the state income tax return.
15.  Apartment or room numbers must be entered separately on the state return.
16.  When using Taxwise, there is no procedure for backing out savings bond interest income on the California return.
17.  Married Filing Separate returns follow all income rules listed in the Volunteer Reference Manual filing requirement chart.
18.  A volunteer is responsible for:

19.  What is Contribution Code 400?

20.  You should double check withholding on what documents?

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

22.  The software requires a check box on Page 1 of the California return before generating the nonrefundable renters credit worksheet.
23.  To exempt interest dividends from mutual funds:

24.  Entering SDI in Box 14 of the W2 is correct for the employer but incorrect for the software.
25.  FTB Form 8879 should be kept with the client's tax records.
26.  If your client has applied for, but not yet received, an ITIN you should:

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

28.  The exception to the filing status rule is:

29.  You must attach IRS 1040 to the state return when:

30.  If there are no estimate penalties assessed on the return, then no penalty is due.
31.  Tax Exempt Interest from non-California bonds and interest earned from a Health Savings Account is:

32.  The volunteer manual includes instructions for which forms

33.  The last date to pay the 2015 amount owed to avoid penalties and interest is

34.  Which adjustments below must be included in the final state itemized deduction amount?

35.  A copy of a voided check should be attached to all state returns choosing direct deposit.
36.  Which form must a parent use to elect to report a child's investment income?

37.  Non residents are entitled to a stepped up basis equal to the value of the IRA when they become a California resident.
38.  If the client meets the dependency test for someone else's return, you must:

39.  FTB 540 2EZ filers use which tax table:

40.  The 2014 dependent exemption amount is:

41.  Interest from municipal or state bonds from a state other than California

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

43.  Renters Credit is a refundable credit on the California return.
44.  Contribution amounts can be changed after the return is filed.
45.  The filing status on the federal and state return must be:

46.  On the California return, blind and senior taxpayers may

47.  If the circle on line 6 is completed then the taxpayer may not

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

49.  There is a check box on Form 540, page 1, to use if you need to change address information in the TaxWise software.
50.  The maximum SDI withholding amount for 2014 is $1,016.36.