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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.  You may download, view and print California income tax forms and publications at
2.  Practitioner PIN method should never be used on a volunteer program prepared return.
3.  You must attach IRS 1040 to the state return when:

4.  Individuals may get help with income splitting by calling the Franchise Tax Board public telephone number.
5.  If your client files Form 540 and claims the child and dependent care expense credit they must:

6.  A Volunteer Information Sheet is included in the manual and must be:

7.  California does not tax state income tax refunds.
8.  The primary responsibility of a volunteer is to:

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

10.  California Lottery losses are not deductible because

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

12.  The maximum SDI withholding amount for 2014 is $1,016.36.
13.  Which fund will help dogs and cats?

14.  There is a check box on Form 540, page 1, to use if you need to change address information in the TaxWise software.
15.  State refunds may now be issued as pre-paid VISA cards.
16.  On the state return, the software has a check box to:

17.  The filing status for California must be the same as the filing status used on the federal return unless:

18.  If your client does not pay enough tax either through withholding or by making estimated tax payments, they may have an underpayment penalty.
19.  If your client can claim the Dependent Parent special credit, what code number do you enter on Form 540 line 43 or 44?

20.  For the Child and Dependent Care Expense Credit, FTB may accept cash payments to the care providers if your client can provide verifiable documentation.
21.  The Site Identification Number is assigned by.

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

23.  Single filers may receive $60 and Married Filing Joint and Head of Household filers may receive $120 for nonrefundable renters credit.
24.  The California Child and Dependent Care Expense Credit is a percentage of:

25.  Refunds of less than one dollar will:

26.  If an individual moved into California after January 1, 2002 any IRA basis must be re-calculated.
27.  A head of household filer, under 65 years old, with one dependent, and AGI (adjusted gross income) of $26,569 has a filing requirement.
28.  If a joint return is filed, show the social security numbers in the same order that the names are shown.
29.  The last day to pay state tax due without penalty is

30.  In 2014, there is no income limit for claiming the Child and Dependent Care Expenses Credit.
31.  The legal responsibility of the tax return belongs to:

32.  Gross Income does not include adjustments or deductions.
33.  This fund will aid basic science, diagnosis, treatment, prevention, behavioral problems and caregiving. What is the code?

34.  What type of insurance is not a valid deduction for California and must be adjusted?

35.  What would the taxable income be on 540, Line 19, for a single filer with a standard deduction and $23,500 California AGI?

36.  The 2014 standard deduction for married filing joint returns is $7,628.
37.  SIDN must be included on all returns whether E-filed or manually completed.
38.  Filing status must be the same for federal and state because

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

40.  You should always double check names and social security numbers.
41.  California Lottery winnings are not excluded from California taxable income.
42.  Contribution amounts can be changed after the return is filed.
43.  California does not tax

44.  To compute the nonrefundable renters credit, use the renters credit worksheet.
45.  If your clients made IRA contributions in 1975, or 1982 through 1986 you may need to make an adjustment because:

46.  California has a VITA/TCE computer based training (CBT) offered on
47.  Estimated payments do not need to be made if withholding includes all but $____ of tax due.

48.  California Tax Credits include

49.  A federal return must always be completed before a state return.
50.  California Lottery winnings are: