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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.  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.
2.  Taxwise does not automatically enter the nonrefundable renters credit, you must enter the credit on the state return.
3.  California does not tax state income tax refunds.
4.  When using software, where is the information on blindness input?

5.  The federal AGI can be found on which line of IRS Form 1040?

6.  This fund will aid basic science, diagnosis, treatment, prevention, behavioral problems and caregiving. What is the code?

7.  The Department of Fish and Game will use half of these contributions to establish a fund for this animal?

8.  All information received from a client is confidential.
9.  When a copy of the W-2 cannot be obtained, use FTB Form 3526.
10.  An income adjustment must be made for federally non-taxable foreign social security income.
11.  A married couple over the age of 65, filing FTB Form 540, would enter which amount on line 9?

12.  California withholding is found in which box on the W-2?

13.  When filing a married filing joint return for a decedent follow which guidelines:

14.  Under what circumstances can the filing status be different for federal and state?

15.  Entering SDI in Box 14 of the W2 is correct for the employer but incorrect for the software.
16.  To make California estimated tax payments use

17.  Your clients may itemize for the state even if they did not itemize for federal.
18.  The legal responsibility of the tax return belongs to:

19.  California does tax foreign social security income.
20.  TaxWise software calculates tax automatically.
21.  Health Savings Accounts are part of the 2015 volunteer program scope.
22.  A head of household filer, under 65 years old, with one dependent, and AGI (adjusted gross income) of $24,238 has a filing requirement.
23.  The volunteer program encourages use of direct deposit.
24.  IRA distributions are generally taxed the same by federal and state unless

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

26.  Part of California quality review is to check the SDI deduction on federal Schedule A.
27.  Voluntary contributions affect a refund in what way?

28.  Property exempt from property tax is eligible for the nonrefundable renters credit.
29.  A client's filing status for California must be the same as filing status on the Federal return except:

30.  An additional Senior personal exemption credit can be claimed by your client if they are 65 years of age or older by December 31, 2015.
31.  Which policy determines the quality review process?

32.  Real Estate Tax Deduction for California requires a CA Schedule A form in order to itemize.
33.  Which form must a parent use to elect to report a child's investment income?

34.  Delete any estimate penalties assessed in TaxWise.
35.  Ordering additional paper forms can be done by:

36.  You should always double check names and social security numbers.
37.  If your clients are married and filing separate returns, both must itemize their deductions or both must take the standard deduction.
38.  The volunteer manual includes instructions for which forms

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

40.  When paying use tax on the California return, you should:

41.  As a preparer, you determine whether you will itemize a clients deductions or to take the standard deduction.
42.  Qualifications and directions for completing FTB Form 3506 are in which section of the Volunteer Reference Manual?

43.  If a joint return is filed, show the social security numbers in the same order that the names are shown.
44.  Contributions to the Emergency Food for Families fund will be used to help local food banks.
45.  If your client does not pay enough tax either through withholding or by making estimated tax payments, they may have an underpayment penalty.
46.  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

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

48.  The last day to pay state tax due without penalty is

49.  Your client is claiming head of household and has a taxable income of $93,199.00, the tax would be:

50.  The interest earned on Health Savings Accounts (HSA) is NOT taxable for California.