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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.  Your client or spouse can claim an additional personal exemption credit if they are visually impaired:
2.  The sales tax tables in the California Volunteer Reference Manual list the total sales tax assessed by county.
3.  If your clients do not have a social security number because they are nonresident or resident aliens use

4.  When line six is checked, an extra exemption credit is allowed.
5.  FTB Schedule CA (540), line 8, includes $30 interest from US Savings Bonds for a total of $100 interest income. On the CA (540):

6.  The difference between the amount of student loan interest that may be deducted for federal and state should be calculated using:

7.  Ordering additional paper forms can be done by:

8.  Quality review should look over all Schedule A itemized deductions.
9.  Which form must a parent use to elect to report a child's investment income?

10.  California offers four state tax return forms.
11.  Refunds of less than one dollar will:

12.  If a dependent's earned income from all sources is greater than the standard deduction they must:

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

14.  Use tax may be paid:

15.  For more information on Registered Domestic Partners, get FTB Publication 737.
16.  State tax law follows federal for children under 19 with more than $2,000 in investment income
17.  The federal AGI can be found on which line of IRS Form 1040?

18.  Site numbers must be entered at the top of each return.
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, 2014.
20.  California does not tax social security benefits and equivalent Tier 1 railroad retirement benefits:
21.  Contributions use for American Red Cross, California Chapters is what code?

22.  If the clients are married and filing separate returns, the client and their spouse must either both itemize their deductions or both take the standard deduction.
23.  If there are differences between your clients' federal taxable income and state taxable income, your client must complete:

24.  Your client must sign and date their return:

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

26.  California Lottery winnings are not excluded from California taxable income.
27.  Volunteer site coordinators may use local newspapers, television and radio shows to publicize the program.

28.  State income or sales tax deductions do not affect the California return because:

29.  Use tax may be paid on the California Income tax return.
30.  SIDN must be included on all returns whether E-filed or manually completed.
31.  Line 16 of the Form 540 is used to adjust:

32.  E-filed returns use which signature document?

33.  When using the software, which box must be checked on the W2G to correctly treat California Lottery winnings on the California return?

34.  If your client wants to apply an amount of their refund to the 2015 tax year, the amount on line 92 must be at least $1.00.
35.  If a taxpayer received a homeowner's exemption they are always disqualified from using nonrefundable renters credit.
36.  The legal responsibility of the tax return belongs to:

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

38.  If your client has multiple last names, use the last name listed on their social security card
39.  Under what circumstances is an additional personal exemption credit claimed?

40.  If your clients do not have a filing requirement, they should still file a tax return to claim refund if

41.  Active duty military members should be referred to the Judge Advocate General's office for tax preparation assistance.
42.  A volunteer is responsible for:

43.  California does not tax

44.  Tax exempt municipal or state bonds from other states must be reported on the California return using Schedule CA.
45.  Voluntary contributions affect a refund in what way?

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

47.  Payment for services is never acceptable in the volunteer program.
48.  Joint Custody Head of Household is a:

49.  The standard deduction amount for Single and Married Filing Separate is

50.  California Lottery losses are not deductible because