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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.  If filing separate returns, your client would claim half of the total withholding from both spouses on each return. 1.  If filing separate returns, your client would claim half of the total withholding from both spouses on each return.
2.  State income or sales tax deductions do not affect the California return because: 2.  State income or sales tax deductions do not affect the California return because:

3.  To compute the nonrefundable renter's credit, use the renter's credit worksheet. 3.  To compute the nonrefundable renter's credit, use the renter's credit worksheet.
4.  Estimated tax payments may be split equally between spouses when filing separate returns. 4.  Estimated tax payments may be split equally between spouses when filing separate returns.
5.  If a dependent's earned income from all sources is greater than the standard deduction they must: 5.  If a dependent's earned income from all sources is greater than the standard deduction they must:


6.  If your clients do not have a filing requirement, they should still file a tax return to claim refund if 6.  If your clients do not have a filing requirement, they should still file a tax return to claim refund if


7.  Contributions to the Emergency Food for Families fund will be monitored by which state agency to ensure the food is given to those most in need? 7.  Contributions to the Emergency Food for Families fund will be monitored by which state agency to ensure the food is given to those most in need?


8.  If your client does not pay enough tax either through withholding or by making estimated tax payments, they may have an underpayment penalty. 8.  If your client does not pay enough tax either through withholding or by making estimated tax payments, they may have an underpayment penalty.
9.  If your client owes, your client can pay FTB directly online at ftb.ca.gov/webpay. 9.  If your client owes, your client can pay FTB directly online at ftb.ca.gov/webpay.
10.  Any change in service hours or location should be reported immediately to: 10.  Any change in service hours or location should be reported immediately to:


11.  May a client pay tax owed by April 15th to obtain an extension to file using Form FTB 3519? 11.  May a client pay tax owed by April 15th to obtain an extension to file using Form FTB 3519?


12.  Most pension adjustments are on FTB 540 Schedule CA line 16, Column B. 12.  Most pension adjustments are on FTB 540 Schedule CA line 16, Column B.
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. 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? 14.  What is the jurisdiction code used to identify California when making a credit card payment?


15.  What type of insurance is not a valid deduction for California and must be adjusted? 15.  What type of insurance is not a valid deduction for California and must be adjusted?


16.  Contribution funds are found in what publication? 16.  Contribution funds are found in what publication?


17.  FTB Form 540 must be filed if there are any of the following: 17.  FTB Form 540 must be filed if there are any of the following:


18.  What forms must be completed before beginning the California return? 18.  What forms must be completed before beginning the California return?


19.  Volunteer site prepared returns must state the site number and preparer's initials on the return. 19.  Volunteer site prepared returns must state the site number and preparer's initials on the return.
20.  To find your tax read down the column labeled: 20.  To find your tax read down the column labeled:

21.  Exemption credits must be subtracted from the amounts listed in the tax table unless: 21.  Exemption credits must be subtracted from the amounts listed in the tax table unless:

22.  To exempt interest dividends from mutual funds: 22.  To exempt interest dividends from mutual funds:


23.  Social Security benefits and railroad retirement are 23.  Social Security benefits and railroad retirement are

24.  A copy of a voided check should be attached to all state returns choosing direct deposit. 24.  A copy of a voided check should be attached to all state returns choosing direct deposit.
25.  The standard deduction amount for tax year 2016 for a married filing joint filer is: 25.  The standard deduction amount for tax year 2016 for a married filing joint filer is:


26.  If your client does not have a Social Security Number and the IRS issued your client an Individual Taxpayer Identification Number, enter the Individual Taxpayer Identification Number in the spaces provided for the social security number. 26.  If your client does not have a Social Security Number and the IRS issued your client an Individual Taxpayer Identification Number, enter the Individual Taxpayer Identification Number in the spaces provided for the social security number.
27.  California withholding is found in which box on the W-2? 27.  California withholding is found in which box on the W-2?


28.  FTB Form 540 must be filed if there are any of the following 28.  FTB Form 540 must be filed if there are any of the following


29.  California returns with over $100,000 in taxable income must use: 29.  California returns with over $100,000 in taxable income must use:


30.  Refunds can be direct deposited and balance due paid by credit card. 30.  Refunds can be direct deposited and balance due paid by credit card.

31.  Any California Lottery losses claimed must be subtracted from federal itemized deductions. 31.  Any California Lottery losses claimed must be subtracted from federal itemized deductions.
32.  Generally, Mello-Roos tax is an itemized deduction on the state return when included in property tax deduction. 32.  Generally, Mello-Roos tax is an itemized deduction on the state return when included in property tax deduction.
33.  The dependent exemption credit on Form 540 2EZ is not included in Form 540 2EZ tax table. 33.  The dependent exemption credit on Form 540 2EZ is not included in Form 540 2EZ tax table.
34.  The individuals listed as dependents on your clients' state return must be the same people listed on their federal return: 34.  The individuals listed as dependents on your clients' state return must be the same people listed on their federal return:
35.  Private Mail Box numbers must be entered separately on the state return. 35.  Private Mail Box numbers must be entered separately on the state return.
36.  You will find a reminder of the most common income types that California does not tax in the Software Tips section of this manual. 36.  You will find a reminder of the most common income types that California does not tax in the Software Tips section of this manual.
37.  Itemized deductions may be different for federal and state. 37.  Itemized deductions may be different for federal and state.
38.  The filing status on the federal and state return must be: 38.  The filing status on the federal and state return must be:

39.  A return must be filed if filing as a qualifying widow(er), under age 65, with 1 dependents and has California Gross Income more than 39.  A return must be filed if filing as a qualifying widow(er), under age 65, with 1 dependents and has California Gross Income more than


40.  The legal responsibility of the tax return belongs to: 40.  The legal responsibility of the tax return belongs to:


41.  If a taxpayer asks for information regarding the Federal Privacy Act, refer them to: 41.  If a taxpayer asks for information regarding the Federal Privacy Act, refer them to:

42.  What options does a California taxpayer have to make estimate payments? 42.  What options does a California taxpayer have to make estimate payments?


43.  State income tax refunds are not taxable California income and an adjustment must be made on 43.  State income tax refunds are not taxable California income and an adjustment must be made on

44.  California residents must have the same filing status as federal when 44.  California residents must have the same filing status as federal when


45.  The volunteer program encourages use of direct deposit. 45.  The volunteer program encourages use of direct deposit.
46.  Site Identification Number must be included on all returns whether e-filed or manually completed. 46.  Site Identification Number must be included on all returns whether e-filed or manually completed.
47.  California Lottery winnings are: 47.  California Lottery winnings are:

48.  If your taxable income is $2,000 and your filing status is 1 your California Tax is? 48.  If your taxable income is $2,000 and your filing status is 1 your California Tax is?


49.  California does not tax interest income from municipal bonds issued by local government in a state other than California. 49.  California does not tax interest income from municipal bonds issued by local government in a state other than California.
50.  Contribution amounts can be changed after the return is filed. 50.  Contribution amounts can be changed after the return is filed.
 

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