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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.  Which form allows a taxpayer to claim all state income tax credits?

2.  VITA/TCE assistance is limited to

3.  What would the taxable income be on 540, Line 19, for a single filer with a standard deduction and $23,500 California AGI?

4.  What is the code number of the fund for Fallen Fire Fighters?

5.  It is beyond the scope of the VITA program to calculate the underpayment of estimated tax penalty on line 113.
6.  To locate a volunteer site in California by cross reference use

7.  The Use tax applies to purchases from out-of-state sellers and is similar to the sales tax paid on purchases made in California
8.  When using software, where is the information on blindness input?

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

10.  Which fund will help dogs and cats?

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

12.  Quality review should look over all Schedule A itemized deductions.
13.  To locate a volunteer site in California you can access the internet at
14.  A return claiming two personal exemptions and one dependent exemption will reduce the tax due by how much?

15.  Real Estate Tax Deduction for California requires a CA Schedule A form in order to itemize.
16.  The standard deduction amount for tax year 2014 for a married filing joint filer is:

17.  California exemption credits are subtracted from taxable income.
18.  FTB 540 2EZ filers use which tax table:

19.  TaxWise automatically enters nonrefundable renters credit on the state tax form.
20.  If your client received child care benefits they must complete Part IV of the FTB 3506.
21.  FTB Form 8879 should be kept with taxpayer records.
22.  When using Taxwise, there is no procedure for backing out savings bond interest income on the California return.
23.  California AGI is your client's federal adjusted gross income from all sources reduced or increased by all CA income adjustments.
24.  California does tax interest income from bonds issued by a state other than California.
25.  Injured spouse provisions do not apply in California.
26.  FTB Schedule CA (540) should be completed when

27.  SIDN must be included on all returns whether E-filed or manually completed.
28.  Calfornia AGI for married filing joint taxpayers, with no dependents, both under 65 creates a filing requirement if

29.  If your client has multiple last names, use the last name listed on their social security card
30.  California AGI for married filing jointly taxpayers, with no dependents, under age 65 creates a filing requirement if:

31.  If your client does not have a Social Security Number and the IRS issued your client an Individual Taxpayer Identification Number (ITIN), enter the ITIN in the spaces provided for the social security number.
32.  California does not tax foreign social security income.
33.  The difference between the amount of student loan interest that may be deducted for federal and state should be calculated using:

34.  What are the differences between federal and state treatment of Health Savings Accounts?

35.  The clients Total IRA Distributions is entered on line 16 of FTB Schedule CA (540).
36.  A client's filing status for California must be the same as filing status on the Federal return except:

37.  If your client paid someone to care for their child or qualifying person so they could work, they may be able to take the Child and Dependent Care Expenses Credit.
38.  California must be set as a default on which screen?

39.  To claim a credit for excess California State Disability Insurance (SDI) if:

40.  To make California estimated tax payments use

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

42.  To qualify for nonrefundable renters credit use

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

44.  California does not tax interest income from municipal bonds issued by local government in a state other than California.
45.  A married couple over the age of 65, filing FTB Form 540, would enter which amount on line 9?

46.  To claim California Child and Dependent Care Credit, FTB 3506 must be attached to the Form 540 return.
47.  Form 540, line 13, is the same figure as

48.  California taxes long and short term capital gains as regular income.
49.  Your client may not have to make estimated tax payments if

50.  If the circle on line 6 is shaded, then the taxpayer may not: