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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.  How many rules must you check to qualify for the California Child and Dependent Care Credit?

3.  The primary responsibility of a volunteer is to:

4.  Your client can choose to use different exemption credits on their Federal and California return.
5.  Estimated payments do not need to be made if withholding includes all but $____ of tax due.

6.  California does not tax

7.  A client's filing status for California must be the same as filing status on the Federal return except:

8.  Married Filing Separate returns follow all income rules listed in the Volunteer Reference Manual filing requirement chart.
9.  California has an Earned Income Tax Credit similar to the Federal credit.
10.  Sales tax is a valid California itemized deduction.
11.  If your clients do not have a social security number because they are nonresident or resident aliens use

12.  FTB Schedule CA(540),line 8,Column A,includes $80 interest from US Savings Bonds for a total of $200 interest income. On the FTB Schedule CA (540)

13.  If the client meets the dependency test for someone else's return, you must:

14.  Box 14 of the W2 correctly calculates SDI as a federal itemized deduction.
15.  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.
16.  If a dependent's earned income from all sources is greater than the standard deduction they must:

17.  Quality review should look over all Schedule A itemized deductions.
18.  If your taxable income is $12,000, your filing status is 1, what is your California tax?

19.  It is not necessary to enter an SIDN on every volunteer program prepared return.
20.  The California Child and Dependent Care Credit is nonrefundable.
21.  California always taxes state income tax refunds.
22.  What options does a California taxpayer have to make estimate payments?

23.  The phone number you will give your client if they have questions about their account and you are not with them.

24.  Married clients who file a joint federal income tax return may file seperate state return if either spouse was:

25.  What forms must be completed before beginning the California return?

26.  Exempt interest dividends in a mutual fund are tax exempt in California if

27.  State and federal rules differ for children under age 19 who received more than $2,000 of investment income in 2014.
28.  FTB Form 540 must be filed if there are any of the following

29.  Contributions use for American Red Cross, California Chapters is what code?

30.  Income splitting rules are within the scope of the VITA/TCE program.
31.  Married filing separate taxpayers do not have to enter their spouse’s social security number.
32.  What are the four state income tax return forms?

33.  If your client files Form 540 and claims the child and dependent care expense credit they must:

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

35.  Renters Credit is a refundable credit on the California return.
36.  If there is a doubt about whether a taxpayer should file a return, the volunteer should:

37.  Tax Exempt Interest from non-California bonds and interest earned from a Health Savings Account is:

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

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

40.  California does not tax US Savings bonds.
41.  An income adjustment must be made for federally non-taxable foreign social security income.
42.  California gross income means all income your clients received in the form of money, goods, property, and services that are not exempt from tax.
43.  When using software, where is the information on blindness input?

44.  Most exceptions to the same filing status for federal and state rule are

45.  The acronym PMB is used when:

46.  The volunteer manual also includes instructions for

47.  A head of household filer, under 65 years old, with one dependent, and AGI (adjusted gross income) of $26,569 has a filing requirement.
48.  Which form is required to claim a refund due a deceased taxpayer?

49.  If completing a paper return, quality review the return before asking the client to sign the return.
50.  A return must be filed if filing single, with 0 dependents and the California Adjusted Gross Income is more than