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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.  Interest income from United States Savings bonds and treasury bills are 1.  Interest income from United States Savings bonds and treasury bills are

2.  A single taxpayer, renting property in California, with California adjusted gross income of $36,995 qualifies for nonrefundable renter's credit. 2.  A single taxpayer, renting property in California, with California adjusted gross income of $36,995 qualifies for nonrefundable renter's credit.
3.  Injured spouse provisions do not apply in California. 3.  Injured spouse provisions do not apply in California.
4.  California does not tax interest earned from: 4.  California does not tax interest earned from:


5.  The amount of federal itemized deductions is the same amount of itemized deduction used on the California return. 5.  The amount of federal itemized deductions is the same amount of itemized deduction used on the California return.
6.  The last date to pay the 2015 amount owed to avoid penalties and interest is 6.  The last date to pay the 2015 amount owed to avoid penalties and interest is

7.  FTB 3506 (California Child and Dependent Care Credit) is allowed only for care provided in California. 7.  FTB 3506 (California Child and Dependent Care Credit) is allowed only for care provided in California.
8.  What must be determined before you can compute the taxable portion of a pension or annuity? 8.  What must be determined before you can compute the taxable portion of a pension or annuity?


9.  If a taxpayer received a homeowner's exemption they are always disqualified from using nonrefundable renters credit. 9.  If a taxpayer received a homeowner's exemption they are always disqualified from using nonrefundable renters credit.
10.  VITA assistance must be provided free of charge. 10.  VITA assistance must be provided free of charge.
11.  If your clients are itemizing their deductions for state purposes, you must complete and attach: 11.  If your clients are itemizing their deductions for state purposes, you must complete and attach:


12.  Instructions for the California 540NR NonResident return are not included. 12.  Instructions for the California 540NR NonResident return are not included.
13.  When filing a joint return always enter the social security numbers in the same order as the names on the return. 13.  When filing a joint return always enter the social security numbers in the same order as the names on the return.
14.  If your client has applied for, but not yet received, an Individual Tax Identification Number you should: 14.  If your client has applied for, but not yet received, an Individual Tax Identification Number you should:


15.  Interest and penalties are: 15.  Interest and penalties are:


16.  Contributions do not reduce the amount of a taxpayer's refund. 16.  Contributions do not reduce the amount of a taxpayer's refund.
17.  State income or sales tax deductions do not affect the California return because: 17.  State income or sales tax deductions do not affect the California return because:

18.  Married clients who file a joint federal income tax return may file seperate state return if either spouse was: 18.  Married clients who file a joint federal income tax return may file seperate state return if either spouse was:


19.  Married Filing Separate returns follow all income rules listed in the Volunteer Reference Manual filing requirement chart. 19.  Married Filing Separate returns follow all income rules listed in the Volunteer Reference Manual filing requirement chart.
20.  If your clients made Individual Retirement Account contributions in 1975, or 1982 through 1986 you may need to make an adjustment because: 20.  If your clients made Individual Retirement Account contributions in 1975, or 1982 through 1986 you may need to make an adjustment because:

21.  California does tax interest from municipal or state bonds from states other than California. 21.  California does tax interest from municipal or state bonds from states other than California.
22.  Calfornia Adjusted Gross Income for married filing joint taxpayers, with no dependents, both under 65 creates a filing requirement if 22.  Calfornia Adjusted Gross Income for married filing joint taxpayers, with no dependents, both under 65 creates a filing requirement if


23.  A copy of a voided check should be attached to all state returns choosing direct deposit. 23.  A copy of a voided check should be attached to all state returns choosing direct deposit.
24.  Quality review should look over all Schedule A itemized deductions. 24.  Quality review should look over all Schedule A itemized deductions.
25.  Which policy determines the quality review process? 25.  Which policy determines the quality review process?


26.  If completing a paper return, quality review the return before asking the client to sign the return. 26.  If completing a paper return, quality review the return before asking the client to sign the return.
27.  If filing separate returns, your client would claim half of the total withholding from both spouses on each return. 27.  If filing separate returns, your client would claim half of the total withholding from both spouses on each return.
28.  Non custodial parent may each claim half of the California Child and Dependent Care Expense credit. 28.  Non custodial parent may each claim half of the California Child and Dependent Care Expense credit.
29.  The standard deduction amount for Married Filing Joint, Head of Household and Qualifying Widow(er) is? 29.  The standard deduction amount for Married Filing Joint, Head of Household and Qualifying Widow(er) is?

30.  To qualify for FTB 3506 (California Child and Dependent Care Credit) the California adjusted gross income must be: 30.  To qualify for FTB 3506 (California Child and Dependent Care Credit) the California adjusted gross income must be:


31.  Filing status must be the same for federal and state because 31.  Filing status must be the same for federal and state because


32.  Use tax paid on the California return increases or decreases refund amount? 32.  Use tax paid on the California return increases or decreases refund amount?
33.  State tax law follows federal for children under 19 with more than $2,000 in investment income 33.  State tax law follows federal for children under 19 with more than $2,000 in investment income
34.  To calculate your client's Individual Retirement Account California basis use the Individual Retirement Account adjustment worksheet. 34.  To calculate your client's Individual Retirement Account California basis use the Individual Retirement Account adjustment worksheet.
35.  If a taxpayer has no filing requirement but is eligible for the child and dependent care credit, should a return be filed? 35.  If a taxpayer has no filing requirement but is eligible for the child and dependent care credit, should a return be filed?

36.  It is not necessary to enter an Site Identification Number on every volunteer program prepared return. 36.  It is not necessary to enter an Site Identification Number on every volunteer program prepared return.
37.  California does tax interest income from bonds issued by a state other than California. 37.  California does tax interest income from bonds issued by a state other than California.
38.  The new form for California Earned Income Tax Credit is FTB 3523. 38.  The new form for California Earned Income Tax Credit is FTB 3523.
39.  If there are differences between your clients' federal taxable income and state taxable income, your client must complete: 39.  If there are differences between your clients' federal taxable income and state taxable income, your client must complete:

40.  If a joint return is filed, show the social security numbers in the same order that the names are shown. 40.  If a joint return is filed, show the social security numbers in the same order that the names are shown.
41.  Single filers may receive $60 and Married Filing Joint and Head of Household filers may receive $120 for nonrefundable renter's credit. 41.  Single filers may receive $60 and Married Filing Joint and Head of Household filers may receive $120 for nonrefundable renter's credit.
42.  A head of household filer, under 65 years old, with one dependent, and Adjusted Gross Income of $24,238 has a filing requirement. 42.  A head of household filer, under 65 years old, with one dependent, and Adjusted Gross Income of $24,238 has a filing requirement.
43.  Which form allows a taxpayer to claim all state income tax credits? 43.  Which form allows a taxpayer to claim all state income tax credits?


44.  A return claiming two personal exemptions and one dependent exemption will reduce the tax due by how much? 44.  A return claiming two personal exemptions and one dependent exemption will reduce the tax due by how much?


45.  State tax withheld is found in which box on the W-2? 45.  State tax withheld is found in which box on the W-2?


46.  If line 6 of Form 540 is completed then 46.  If line 6 of Form 540 is completed then

47.  Capitol loss carryovers require TaxWise software adjustments on which form? 47.  Capitol loss carryovers require TaxWise software adjustments on which form?


48.  If your clients are married and filing separate returns, both must itemize their deductions or both must take the standard deduction. 48.  If your clients are married and filing separate returns, both must itemize their deductions or both must take the standard deduction.
49.  The scope of VITA/TCE is to provide: 49.  The scope of VITA/TCE is to provide:

50.  What is the new code for Protecting our Coast and Oceans Fund? 50.  What is the new code for Protecting our Coast and Oceans Fund?


 

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