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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.  The dependent exemption for 2014 is $300.
2.  Your client may claim a credit for excess SDI or VPDI withheld only if

3.  If line 37, Column C, of the FTB Schedule CA (540) is a negative number you must:

4.  It is beyond the scope of the VITA program to calculate the underpayment of estimated tax penalty on line 113.
5.  If a taxpayer received a homeowner's exemption they are always disqualified from using nonrefundable renters credit.
6.  E-filed returns use which signature document?

7.  If a taxpayer's 65th birthday is on January 1, 2015, they are considered to be age 65 on December 31, 2014.
8.  State tax law is different from federal for children under 19 with more than $2,000 in investment income
9.  What income source does California not tax?

10.  When a copy of the W-2 cannot be obtained, use FTB Form 3526.
11.  To qualify for nonrefundable renters credit your client must pay rent

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

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

14.  If a client itemizes for federal they must itemize for state.

15.  A client's filing status for California must be the same as filing status on the Federal return except:

16.  A volunteer is responsible for:

17.  The California Volunteer Reference Manual includes sales tax tables to assist volunteers using the federal sales tax deduction.
18.  A return must be filed if filing as a qualifying widow(er), under age 65, with 1 dependents and has CA Gross Income more than

19.  Your client must sign and date their return:

20.  Qualifications and directions for completing FTB Form 3506 are in which section of the Volunteer Reference Manual?

21.  An additional Senior personal exemption credit can be claimed by your client if they are 65 years of age or older by December 31, 2014.
22.  Which FTB publication lists federal and state differences?

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

24.  California Rare and Engangered Species Preservation Program will benefit from which fund?

25.  Individuals may get help with income splitting by calling the Franchise Tax Board public telephone number.
26.  Line 63, Other Taxes, Form 540 does not apply to early withdrawal from a retirement plan.
27.  For married filing joint returns, write this on the deceased taxpayer's signature line.

28.  Filing status must be the same for federal and state because

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

30.  To claim a credit for excess California State Disability Insurance (SDI) if:

31.  The maximum SDI withholding amount for 2014 is $1,016.36.
32.  The interest earned on Health Savings Accounts (HSA) is taxable for California.
33.  The 2014 California Volunteer Manual covers instruction for:

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

35.  If you filled in the circle on line 6 on the FTB Form 540, you must fill out the:

36.  Ordering additional paper forms can be done by:

37.  Clients who can be claimed as a dependent on someone else's return must use the:

38.  SIDN/site numbers can be set as defaults in the TaxWise system.
39.  The difference between the amount of student loan interest that may be deducted for federal and state should be calculated using:

40.  Listed dependents may be different on the federal and state returns.
41.  Gross Income does not include adjustments or deductions.
42.  What is Filing status 4?

43.  The phone number you will give your client if they have questions about their account and you are not with them.

44.  State tax calculations on the FTB Schedule CA (540) start with the federal adjusted gross income.
45.  On the state return, the software has a check box to:

46.  If a client meets the income requirement and paid rent on their principle California residence for less than 6 months, they qualify for the nonrefundable renters credit.
47.  California withholding is found in which box on the W-2?

48.  Use tax paid on the California return increases or decreases refund amount?
49.  State tax law follows federal for children under 19 with more than $2,000 in investment income
50.  A transmitting computer automatically updates software with each transmission.