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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.  If your client wants to apply an amount of their refund to the 2016 tax year, the amount on line 92 must be at least $1.00. 1.  If your client wants to apply an amount of their refund to the 2016 tax year, the amount on line 92 must be at least $1.00.
2.  The 2016 standard deduction for married filing joint returns is $8,008. 2.  The 2016 standard deduction for married filing joint returns is $8,008.
3.  E-filed returns use which signature document? 3.  E-filed returns use which signature document?


4.  The name and social security number of each dependent must be entered in the dependent section of a paper return. 4.  The name and social security number of each dependent must be entered in the dependent section of a paper return.
5.  Most pension adjustments are on FTB 540 Schedule CA line 16, Column B. 5.  Most pension adjustments are on FTB 540 Schedule CA line 16, Column B.
6.  California Lottery winnings are not excluded from California taxable income. 6.  California Lottery winnings are not excluded from California taxable income.
7.  Volunteers should not try to publicize their own sites. 7.  Volunteers should not try to publicize their own sites.
8.  California residents must have the same filing status as federal when 8.  California residents must have the same filing status as federal when


9.  Income adjustments for Form 540 filers are made on which form? 9.  Income adjustments for Form 540 filers are made on which form?


10.  VITA/TCE training provides software instruction on estimated tax payments. 10.  VITA/TCE training provides software instruction on estimated tax payments.
11.  What would the taxable income be on 540, Line 19, for a single filer with a standard deduction and $23,500 California adjusted gross income? 11.  What would the taxable income be on 540, Line 19, for a single filer with a standard deduction and $23,500 California adjusted gross income?


12.  California offers a short form for nonresident returns. 12.  California offers a short form for nonresident returns.
13.  California Lottery losses are not deductible because 13.  California Lottery losses are not deductible because


14.  Unemployment, social security, railroad retirement, United States Savings Bonds, state tax refunds and California Lottery winnings are 14.  Unemployment, social security, railroad retirement, United States Savings Bonds, state tax refunds and California Lottery winnings are


15.  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. 15.  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.
16.  Refunds can be direct deposited and balance due paid by credit card. 16.  Refunds can be direct deposited and balance due paid by credit card.

17.  Advise clients that FTB will send a bill for any estimate penalty due. 17.  Advise clients that FTB will send a bill for any estimate penalty due.
18.  The maximum state disability insurance withholding amount for 2016 is $960.68. 18.  The maximum state disability insurance withholding amount for 2016 is $960.68.
19.  Active duty military members should be referred to the Judge Advocate General's office for tax preparation assistance. 19.  Active duty military members should be referred to the Judge Advocate General's office for tax preparation assistance.
20.  What is Contribution Code 419? 20.  What is Contribution Code 419?

21.  The software generates a FTB Form 540 unless manually changed by the user. 21.  The software generates a FTB Form 540 unless manually changed by the user.
22.  Itemized deduction worksheet is found on FTB Schedule CA (540) Part two. 22.  Itemized deduction worksheet is found on FTB Schedule CA (540) Part two.
23.  The definition of visual impairment is 20/200 while wearing corrective lenses or a field of vision not more than 20 degrees. 23.  The definition of visual impairment is 20/200 while wearing corrective lenses or a field of vision not more than 20 degrees.
24.  Which fund will help Breast Cancer Research? 24.  Which fund will help Breast Cancer Research?


25.  Voluntary contributions on the return must be made in increments of: 25.  Voluntary contributions on the return must be made in increments of:

26.  Information in California itemized deductions is found in which publication? 26.  Information in California itemized deductions is found in which publication?


27.  FTB Form 540 may be used for any resident taxpayer's state income tax. 27.  FTB Form 540 may be used for any resident taxpayer's state income tax.
28.  If the client meets the dependency test for someone else's return, you must: 28.  If the client meets the dependency test for someone else's return, you must:


29.  To qualify for nonrefundable renters credit use 29.  To qualify for nonrefundable renters credit use


30.  A married couple over the age of 65, filing FTB Form 540, would enter which amount on line 9? 30.  A married couple over the age of 65, filing FTB Form 540, would enter which amount on line 9?


31.  If a client meets the income requirement and paid rent on their principle California residence for less than 6 months, they qualify for the nonrefundable renters credit. 31.  If a client meets the income requirement and paid rent on their principle California residence for less than 6 months, they qualify for the nonrefundable renters credit.
32.  For married filing joint returns, write this on the deceased taxpayer's signature line. 32.  For married filing joint returns, write this on the deceased taxpayer's signature line.


33.  California does not tax 33.  California does not tax


34.  A return must be filed if filing as a qualifying widow(er), over age 65, with 2 dependents and has California Gross Income more than 34.  A return must be filed if filing as a qualifying widow(er), over age 65, with 2 dependents and has California Gross Income more than


35.  Form 540, line 13, is the same figure as 35.  Form 540, line 13, is the same figure as

36.  What income source does California not tax? 36.  What income source does California not tax?


37.  Always allow the software to calculate interest and penalties. 37.  Always allow the software to calculate interest and penalties.
38.  Contributions to the Emergency Food for Families fund will be monitored by which state agency to ensure the food is given to those most in need? 38.  Contributions to the Emergency Food for Families fund will be monitored by which state agency to ensure the food is given to those most in need?


39.  If line 37, Column B, on FTB Schedule CA (540) is a negative number you must: 39.  If line 37, Column B, on FTB Schedule CA (540) is a negative number you must:

40.  To itemize for state, follow the federal rules, then 40.  To itemize for state, follow the federal rules, then

41.  California always taxes state income tax refunds. 41.  California always taxes state income tax refunds.
42.  What type of insurance is not a valid deduction for California and must be adjusted? 42.  What type of insurance is not a valid deduction for California and must be adjusted?


43.  Contributions do not reduce the amount of a taxpayer's refund. 43.  Contributions do not reduce the amount of a taxpayer's refund.
44.  The dependent exemption for 2016 is $320. 44.  The dependent exemption for 2016 is $320.
45.  The software program does not automatically enter the nonrefundable renter's credit, you must enter the credit on the state return. 45.  The software program does not automatically enter the nonrefundable renter's credit, you must enter the credit on the state return.
46.  How many rules must you check to qualify for the California Child and Dependent Care Credit? 46.  How many rules must you check to qualify for the California Child and Dependent Care Credit?


47.  Interest from municipal or state bonds from a state other than California 47.  Interest from municipal or state bonds from a state other than California

48.  If your clients made Individual Retirement Account contributions in 1975, or 1982 through 1986 you may need to make an adjustment because: 48.  If your clients made Individual Retirement Account contributions in 1975, or 1982 through 1986 you may need to make an adjustment because:

49.  Apartment or room numbers must be entered separately on the state return. 49.  Apartment or room numbers must be entered separately on the state return.
50.  An additional blind credit cannot be taken if your client can be claimed as a dependent on someone else's return: 50.  An additional blind credit cannot be taken if your client can be claimed as a dependent on someone else's return:
 

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