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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 doctor's statement verifying blindness must be submitted every year with the return.
2.  Refunds can be split between two different bank accounts.
3.  Married Filing Separate returns follow all income rules listed in the Volunteer Reference Manual filing requirement chart.
4.  For more information on Registered Domestic Partners, get FTB Publication 737.
5.  Clients may each claim half of the nonrefundable renters credit when filing married filing separately.
6.  If the client meets the dependency test for someone else's return, you must:

7.  California does tax foreign earned income.
8.  Site numbers must be entered at the top of each return.
9.  When using the software, which box must be checked on the W2G to correctly treat California Lottery winnings on the California return?

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

11.  Form 540 requests the name and relationship of:

12.  Capitol loss carryovers require TaxWise software adjustments on which form?

13.  Form 540, line 14, is income that

14.  Income adjustments for Form 540 filers are made on which form?

15.  It is important to complete the federal return because

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

17.  California does not have an Earned Income Tax Credit.
18.  If your clients are itemizing their deductions for state purposes, you must complete and attach:

19.  Instructions on name and address are found in which section of the volunteer manual?

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

21.  Overpaid tax may be used as a charitable contribution on the state return.
22.  If a taxpayer asks for information regarding the Federal Privacy Act, refer them to:

23.  State tax calculations on the FTB Schedule CA (540) start with the federal adjusted gross income.
24.  The last day to pay state tax due without penalty is

25.  The most effective publicity is usually:

26.  Overpaid tax may be applied to next year's estimate payment.
27.  Active duty military members should be referred to the Judge Advocate General's office for tax preparation assistance.
28.  Your client is claiming head of household and has a taxable income of $93,199.00, the tax would be:

29.  A return claiming two personal exemptions and one dependent exemption will decrease the tax due by how much?

30.  State tax withheld is found in which box on the W-2?

31.  A married couple 65 and over filing Form 540, would enter what number in the box on Line 7?

32.  California has a paperless extension to file a return until which date?

33.  Filing status must be the same for federal and state because

34.  Even if your client has an ITIN, you may still file using an incorrect social security number.
35.  To locate a volunteer site in California you can access the internet at
36.  You must attach IRS 1040 to the state return when:

37.  California AGI for married filing jointly taxpayers, with no dependents, under age 65 creates a filing requirement if:

38.  The definition of a dependent for California purposes is the same as Federal.
39.  If your client receives no more than $101,636 combined wages for 2014, how much excess SDI/VPDI can your client claim?

40.  The 2014 California Volunteer Manual covers instruction for:

41.  California returns with over $100,000 in taxable income must use:

42.  FTB 3506 (California Child and Dependent Care Credit) is allowed only for care provided in California.
43.  FTB Schedule CA (540), line 8, includes $30 interest from US Savings Bonds for a total of $100 interest income. On the CA (540):

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

45.  SIDN/site numbers can be set as defaults in the TaxWise system.
46.  TaxWise Desktop software requires an initial manual download to obtain the California software.
47.  An additional blind credit cannot be taken if your client can be claimed as a dependent on someone else's return:
48.  How did California figure IRA basis for individuals moving into California prior to 2002?

49.  On the California return, the correct rounding procedure is

50.  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.