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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.  SIDN must be included on all returns whether E-filed or manually completed.
2.  A federal return must always be completed before a state return.
3.  On the FTB Schedule CA (540) a Column B adjustment is

4.  Real estate withholding is reported on which form?

5.  Your client or spouse can claim an additional personal exemption credit if they are visually impaired:
6.  Contribution amounts can be changed after the return is filed.
7.  Part of California quality review is to check the SDI deduction on federal Schedule A.
8.  A transmitting computer automatically updates software with each transmission.
9.  The phone number you will give your client if they have questions about their account and you are not with them.

10.  Your client may not have to make estimated tax payments if

11.  If your client received child care benefits they must complete Part IV of the FTB 3506.
12.  Calfornia AGI for married filing joint taxpayers, with no dependents, both under 65 creates a filing requirement if

13.  Generally, Mello-Roos tax is an itemized deduction on the state return when included in property tax deduction.
14.  If you filled in the circle on line 6 on the FTB Form 540, you must fill out the:

15.  State income tax paid is:

16.  The 2014 standard deduction for a single filer is:

17.  Apartment or room numbers must be entered separately on the state return.
18.  The federal AGI can be found on which line of IRS Form 1040?

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

20.  Which form must a parent use to elect to report a child's investment income?

21.  The California Child and Dependent Care Expense Credit is a percentage of:

22.  Once the return has been prepared, you may retain confidential information from the client's return in case the client needs to file a Form 540X.
23.  What is Filing status 4?

24.  Before you begin the California return, you must

25.  California Lottery winnings are not excluded from California taxable income.
26.  What is Contribution Code 404?

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

28.  One correct option to enter SDI is to list the amount and type of SDI in boxes 19 and 20 of the W2.
29.  Contributions from FTB 540 are a charitable itemized tax deduction on the federal and state return.
30.  Capitol loss carryovers require TaxWise software adjustments on which form?

31.  Your client may claim a credit for excess SDI or VPDI withheld only if

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

33.  For more information on Registered Domestic Partners, get FTB Publication 737.
34.  Payment for completing a tax return in the volunteer program is:

35.  Any California Lottery losses claimed must be subtracted from federal itemized deductions.
36.  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.
37.  VITA assistance must be provided free of charge.
38.  If there is a doubt about whether a taxpayer should file a return, the volunteer should:

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

40.  Line 63, Other Taxes, Form 540 does not apply to early withdrawal from a retirement plan.
41.  If line 6 of Form 540 is completed then

42.  State refunds may now be issued as pre-paid VISA cards.
43.  Income splitting rules are within the scope of the VITA/TCE program.
44.  What are the differences between federal and state treatment of Health Savings Accounts?

45.  Interest from state or municipal bonds issued outside of California create

46.  California does not tax unemployment compensation.
47.  If a dependent's Gross Income from all sources is greater than the standard deduction they must:

48.  California does not tax US Savings bonds.
49.  The Child and Dependent Care Expenses Credit is nonrefundable.
50.  California always taxes state income tax refunds.