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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.  Private Mortgage Insurance is not an itemized deduction on the state return.
2.  A quality review checklist is found in what section of the Volunteer Manual?

3.  You may download, view and print California income tax forms on the internet at
4.  California AGI is your client's federal adjusted gross income from all sources reduced or increased by all CA income adjustments.
5.  If a taxpayer has no filing requirement but is eligible for the child and dependent care credit, should a return be filed?

6.  When filing a married filing joint return for a decedent follow which guidelines:

7.  Before you begin the California return, you must

8.  The most effective publicity is usually:

9.  Exempt interest dividends in a mutual fund are tax exempt in California if

10.  The personal exemption credit for 2014 is $108.
11.  A return must be filed if either the California Gross Income (CA GI) or the California Adjusted Gross Income (CA AGI) was more than the amount shown for filing status, age and number of dependents.
12.  Which form allows a taxpayer to claim all state income tax credits?

13.  Standard deduction for a married couple for 2014 is:

14.  California withholding is found in which box on the W-2?

15.  The dependent exemption for 2014 is $300.
16.  It is not necessary to enter an SIDN on every volunteer program prepared return.
17.  The Volunteer Reference Manual no longer includes instructions for FTB Form 540A.
18.  An entry of 2 on line 9, on Form 540, equals:

19.  California does not tax state income tax refunds.
20.  The phone number you will give your client if they have questions about their account and you are not with them.

21.  If line 37, Column C, of the FTB Schedule CA (540) is a negative number you must:

22.  Most pension adjustments are on FTB Schedule CA (540) line 16, Column B.
23.  If a return is normally required, file a final return for individuals who died during 2014.
24.  You may download, view and print California income tax forms and publications at
25.  Which FTB publication lists federal and state differences?

26.  Contributions to the Emergency Food for Families fund will be used to help local food banks.
27.  A married couple over the age of 65, filing FTB Form 540, would enter which amount on line 9?

28.  VITA assistance must be provided free of charge.
29.  To find your tax read down the column labeled:

30.  A refund from a prior year may be designated:

31.  FTB Schedule CA (540) should be completed when

32.  Ordering additional paper forms can be done by:

33.  Itemized deductions may be different for federal and state.
34.  Interest from state or municipal bonds issued outside of California create

35.  Which fund will help dogs and cats?

36.  You must complete a federal return before you begin a state return.

37.  Property exempt from property tax is eligible for the nonrefundable renters credit.
38.  The 2014 California Volunteer Manual covers instruction for:

39.  Even if your client has an ITIN, you may still file using an incorrect social security number.
40.  California does not tax interest earned from:

41.  Line 16 of the Form 540 is used to adjust:

42.  You must review each line of the CA 540 to make sure the information transferred correctly from the federal tax return.
43.  State tax law follows federal for children under 19 with more than $2,000 in investment income
44.  California Rare and Engangered Species Preservation Program will benefit from which fund?

45.  The volunteer manual also includes instructions for

46.  California Lottery losses are not deductible because

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

48.  The standard deduction amount for Married Filing Joint, Head of Household and Qualifying Widow(er) is?

49.  Income splitting rules are within the scope of the VITA/TCE program.
50.  FTB Form 8879 should be kept with taxpayer records.