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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 2014 standard deduction for married filing joint returns is $7,628.
2.  To calculate for the California Child and Dependent Care Expenses Credit use


3.  Active duty military members should be referred to the Judge Advocate General's office for tax preparation assistance.
4.  Income splitting rules are within the scope of the VITA/TCE program.
5.  California allows contributions to many different funds.
6.  California Rare and Engangered Species Preservation Program will benefit from which fund?


7.  California does not tax


8.  Filing status 5 equals how many personal exemption credits?


9.  The software requires a check box on Page 1 of the California return before generating the nonrefundable renters credit worksheet.
10.  For the Child and Dependent Care Expense Credit, FTB may accept cash payments to the care providers if your client can provide verifiable documentation.
11.  Withholding that exceeds 1.0 percent of the client's gross wages is refunded by the employer.
12.  Tax Exempt Interest from non-California bonds and interest earned from a Health Savings Account is:

13.  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.
14.  What is the jurisdiction code used to identify California when making a credit card payment?


15.  California has a VITA/TCE computer based training (CBT) offered on ftb.ca.gov.
16.  Use tax may be paid on the California Income tax return.
17.  When filing a married filing joint return for a decedent follow which guidelines:


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

19.  A taxpayer may itemize deductions on the federal return and choose to take the standard deduction on the state return if:

20.  If your taxable income is $12,000, your filing status is 1, what is your California tax?


21.  On the state return, the software has a check box to:


22.  There are ____income tax forms for California.


23.  Renters Credit is a refundable credit on the California return.
24.  California does tax interest from municipal or state bonds from states other than California.
25.  A volunteer is responsible for:

26.  One correct option to enter SDI is to list the amount and type of SDI in boxes 19 and 20 of the W2.
27.  Property exempt from property tax is eligible for the nonrefundable renters credit.
28.  On the California return, the correct rounding procedure is

29.  A return must be filed if filing single, with 0 dependents and the California Adjusted Gross Income is more than

30.  Your clients may itemize for the state even if they did not itemize for federal.
31.  The exception to the filing status rule is:


32.  You must attach IRS 1040 to the state return when:

33.  When a copy of the W-2 cannot be obtained, use FTB Form 3526.
34.  It is beyond the scope of the VITA program to calculate the underpayment of estimated tax penalty on line 113.
35.  The 2014 California Volunteer Manual covers instruction for:


36.  On Form 540 you may claim


37.  What is the code number of the fund for Fallen Fire Fighters?


38.  If your client can claim the Dependent Parent special credit, what code number do you enter on Form 540 line 43 or 44?


39.  You may download, view and print California income tax forms and publications at ftb.ca.gov
40.  Your client can choose to use different exemption credits on their Federal and California return.
41.  Estimated tax payments may be split equally between spouses when filing separate returns.
42.  If your clients are married and filing separate returns, both must itemize their deductions or both must take the standard deduction.
43.  Which adjustments below must be included in the final state itemized deduction amount?


44.  Line 63, Other Taxes, Form 540 does not apply to early withdrawal from a retirement plan.
45.  Check the California credit that is refundable:


46.  To make California estimated tax payments use


47.  If one spouse has an ITIN, you would write the ITIN in the social security number space provided.
48.  Taxwise does not automatically enter the nonrefundable renters credit, you must enter the credit on the state return.
49.  Use tax paid on the California return increases or decreases refund amount?
50.  Excess SDI is considered a tax payment if: