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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.  California withholding is found in which box on the W-2? 1.  California withholding is found in which box on the W-2?


2.  Standard deduction for a married couple for 2016 is: 2.  Standard deduction for a married couple for 2016 is:


3.  California does tax foreign earned income. 3.  California does tax foreign earned income.
4.  If your client has multiple last names, use the last name listed on their social security card 4.  If your client has multiple last names, use the last name listed on their social security card
5.  When filing a joint return always enter the social security numbers in the same order as the names on the return. 5.  When filing a joint return always enter the social security numbers in the same order as the names on the return.
6.  Your client is claiming head of household and has a taxable income of $93,199.00, the tax would be: 6.  Your client is claiming head of household and has a taxable income of $93,199.00, the tax would be:


7.  Private Mortgage Insurance is not an itemized deduction on the state return. 7.  Private Mortgage Insurance is not an itemized deduction on the state return.
8.  California does not tax unemployment compensation. 8.  California does not tax unemployment compensation.
9.  As a preparer, you determine whether you will itemize a clients deductions or to take the standard deduction. 9.  As a preparer, you determine whether you will itemize a clients deductions or to take the standard deduction.
10.  It is not necessary to enter an Site Identification Number on every volunteer program prepared return. 10.  It is not necessary to enter an Site Identification Number on every volunteer program prepared return.
11.  What is the nonrefundable renters credit income limit for Head of Household filers? 11.  What is the nonrefundable renters credit income limit for Head of Household filers?


12.  Line 16 of the Form 540 is used to adjust: 12.  Line 16 of the Form 540 is used to adjust:


13.  FTB Form 8879 should be kept with taxpayer records. 13.  FTB Form 8879 should be kept with taxpayer records.
14.  FTB Form 540 must be filed if there are any of the following: 14.  FTB Form 540 must be filed if there are any of the following:


15.  File a return when either your California adjusted gross income or the California gross income exceeds the amounts listed in the chart for your filing status. 15.  File a return when either your California adjusted gross income or the California gross income exceeds the amounts listed in the chart for your filing status.
16.  Line 63, Other Taxes, Form 540, addresses early withdrawal from a retirement plan. 16.  Line 63, Other Taxes, Form 540, addresses early withdrawal from a retirement plan.
17.  We have conformed to Federal's Mortgage Debt Forgiveness. 17.  We have conformed to Federal's Mortgage Debt Forgiveness.
18.  California does tax interest from municipal or state bonds from states other than California. 18.  California does tax interest from municipal or state bonds from states other than California.
19.  A client's filing status for California must be the same as filing status on the Federal return except: 19.  A client's filing status for California must be the same as filing status on the Federal return except:


20.  FTB Form 540 must be filed if your client claimed: 20.  FTB Form 540 must be filed if your client claimed:


21.  What is Filing status 4? 21.  What is Filing status 4?


22.  A Volunteer Information Sheet is included in the manual and must be: 22.  A Volunteer Information Sheet is included in the manual and must be:

23.  What are the four state income tax return forms? 23.  What are the four state income tax return forms?


24.  Practitioner PIN method should never be used on a volunteer program prepared return. 24.  Practitioner PIN method should never be used on a volunteer program prepared return.
25.  Interest from municipal or state bonds from a state other than California 25.  Interest from municipal or state bonds from a state other than California

26.  California Lottery losses are an itemized deduction on the state income tax return. 26.  California Lottery losses are an itemized deduction on the state income tax return.
27.  Married clients who file a joint federal income tax return may file seperate state return if either spouse was: 27.  Married clients who file a joint federal income tax return may file seperate state return if either spouse was:


28.  Medical expense amounts paid with a Health Savings Account distribution may be an itemized deduction on the Form 540 return. 28.  Medical expense amounts paid with a Health Savings Account distribution may be an itemized deduction on the Form 540 return.
29.  Site Identification Number must be included on all returns whether e-filed or manually completed. 29.  Site Identification Number must be included on all returns whether e-filed or manually completed.
30.  Federal and state laws are in conformity to the definition of a dependent. 30.  Federal and state laws are in conformity to the definition of a dependent.
31.  If a taxpayer can be claimed on another return: 31.  If a taxpayer can be claimed on another return:

32.  California does not tax 32.  California does not tax


33.  Any California Lottery losses claimed must be subtracted from federal itemized deductions. 33.  Any California Lottery losses claimed must be subtracted from federal itemized deductions.
34.  Your client or spouse can claim an additional personal exemption credit if they are visually impaired: 34.  Your client or spouse can claim an additional personal exemption credit if they are visually impaired:
35.  What must be determined before you can compute the taxable portion of a pension or annuity? 35.  What must be determined before you can compute the taxable portion of a pension or annuity?


36.  To calculate for the California Child and Dependent Care Expenses Credit use 36.  To calculate for the California Child and Dependent Care Expenses Credit use


37.  To locate a volunteer site in California you can access the internet at ftb.ca.gov. 37.  To locate a volunteer site in California you can access the internet at ftb.ca.gov.
38.  Line 14 of the Form 540 is used to adjust 38.  Line 14 of the Form 540 is used to adjust


39.  Real estate withholding is reported on which form? 39.  Real estate withholding is reported on which form?


40.  Which form is required to claim a refund due a deceased taxpayer? 40.  Which form is required to claim a refund due a deceased taxpayer?


41.  Capitol loss carryovers require the software program to make adjustments on which form? 41.  Capitol loss carryovers require the software program to make adjustments on which form?


42.  To exempt interest dividends from mutual funds: 42.  To exempt interest dividends from mutual funds:


43.  If you filled in the circle on line 6 on the FTB Form 540, you must fill out the: 43.  If you filled in the circle on line 6 on the FTB Form 540, you must fill out the:

44.  If a joint return is filed, show the social security numbers in the same order that the names are shown. 44.  If a joint return is filed, show the social security numbers in the same order that the names are shown.
45.  FTB Schedule CA (540), line 8, includes $30 interest from United States Savings Bonds for a total of $100 interest income. On the CA (540): 45.  FTB Schedule CA (540), line 8, includes $30 interest from United States Savings Bonds for a total of $100 interest income. On the CA (540):

46.  Joint Custody Head of Household is a: 46.  Joint Custody Head of Household is a:


47.  Advise clients that FTB will send a bill for any estimate penalty due. 47.  Advise clients that FTB will send a bill for any estimate penalty due.
48.  When using VITA/TCE software, where is the information on blindness input? 48.  When using VITA/TCE software, where is the information on blindness input?


49.  IRS and FTB policy require a Quality Review Sheet be attached to the transmittal documents of all e-filed returns. 49.  IRS and FTB policy require a Quality Review Sheet be attached to the transmittal documents of all e-filed returns.
50.  Where do you enter extension payments on the California return? 50.  Where do you enter extension payments on the California return?


 

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