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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.  A married couple over the age of 65, filing FTB Form 540, would enter which amount on line 9?

2.  If in doubt whether there is a filing requirement, file a return.
3.  California does not have an Earned Income Tax Credit.
4.  What are the differences between federal and state treatment of Health Savings Accounts?

5.  If line 37, Column B, on FTB Schedule CA (540) is a negative number you must:

6.  If a taxpayer received a homeowner's exemption they are always disqualified from using nonrefundable renters credit.
7.  The individuals listed as dependents on your clients' state return must be the same people listed on their federal return:
8.  FTB 3506 (California Child and Dependent Care Credit) is allowed only for care provided in California.
9.  The volunteer program encourages use of direct deposit.
10.  TaxWise automatically enters nonrefundable renters credit on the state tax form.
11.  Complete a Form 3506 using child care amount $3,000 for one qualifying child with earned income of $50,000. The amount of the California credit is?

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

13.  California does not tax

14.  If there is a doubt about whether a taxpayer should file a return, the volunteer should:

15.  State and federal rules differ for children under age 19 who received more than $2,000 of investment income in 2014.
16.  California does tax interest income from bonds issued by a state other than California.
17.  Refunds of less than one dollar will:

18.  Volunteer site prepared returns must state the site number and preparer's initials on the return.
19.  May a client pay tax owed by April 15th to obtain an extension to file using Form FTB 3519?

20.  A volunteer is responsible for:

21.  Use tax may be paid:

22.  Form 540, line 13, is the same figure as

23.  Your client must sign and date their return:

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

25.  Apartment or room numbers must be entered separately on the California return
26.  To locate a volunteer site in California by cross reference use

27.  IRA distributions are generally taxed the same by federal and state unless

28.  Your client is claiming head of household and has a taxable income of $93,199.00, the tax would be:

29.  California does not tax social security benefits and equivalent Tier 1 railroad retirement benefits:
30.  A return claiming two personal exemptions and one dependent exemption will decrease the tax due by how much?

31.  If filing separate returns, your client would claim half of the total withholding from both spouses on each return.
32.  When using TaxWise, enter a state refund on which income statement

33.  The acronym PMB is used when:

34.  FTB 540 2EZ filers use which tax table:

35.  On the California return, blind and senior taxpayers may

36.  Any dependent, filing their individual tax return, must use the "California Standard Deduction Worksheet for Dependents."
37.  Clients who can be claimed as a dependent on someone else's return must use the:

38.  The software requires a check box on Page 1 of the California return before generating the nonrefundable renters credit worksheet.
39.  Listed dependents may be different on the federal and state returns.
40.  Standard deduction for a married couple for 2014 is:

41.  If your client has applied for, but not yet received, an ITIN you should:

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

43.  Tax liability amount $1,197, filing status single, taxpayer over the age of 65 equals ______ in total tax due.

44.  Site numbers must be entered at the top of each return.
45.  Your client may not have to make estimated tax payments if

46.  The standard deduction amount for tax year 2014 for a single filer is:

47.  When line six is checked, an extra exemption credit is allowed.
48.  If there are no estimate penalties assessed on the return, then no penalty is due.
49.  Excess SDI is considered a tax payment if:

50.  Payment for completing a tax return in the volunteer program is: