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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.  Calfornia Adjusted Gross Income for married filing joint taxpayers, with no dependents, both under 65 creates a filing requirement if 1.  Calfornia Adjusted Gross Income for married filing joint taxpayers, with no dependents, both under 65 creates a filing requirement if


2.  Estimated payments do not need to be made if withholding includes all but $____ of tax due. 2.  Estimated payments do not need to be made if withholding includes all but $____ of tax due.

3.  You must review each line of the California 540 to make sure the information transferred correctly from the federal tax return. 3.  You must review each line of the California 540 to make sure the information transferred correctly from the federal tax return.
4.  Clients may each claim half of the nonrefundable renters credit when filing married filing separately. 4.  Clients may each claim half of the nonrefundable renters credit when filing married filing separately.
5.  Overpaid tax may be refunded directly into a client's bank account. 5.  Overpaid tax may be refunded directly into a client's bank account.
6.  The interest earned on Health Savings Accounts is NOT taxable for California. 6.  The interest earned on Health Savings Accounts is NOT taxable for California.
7.  If another person can claim you as a dependent but chooses not to, can you claim a personal exemption on your return? 7.  If another person can claim you as a dependent but chooses not to, can you claim a personal exemption on your return?

8.  Refer taxpayers with penalties and interest: 8.  Refer taxpayers with penalties and interest:


9.  Gross Income does not include adjustments or deductions. 9.  Gross Income does not include adjustments or deductions.
10.  You must attach IRS 1040 to the state return when: 10.  You must attach IRS 1040 to the state return when:

11.  When paying use tax on the California return, you should: 11.  When paying use tax on the California return, you should:


12.  Voluntary contributions affect a refund in what way? 12.  Voluntary contributions affect a refund in what way?

13.  Capitol loss carryovers require the software program to make adjustments on which form? 13.  Capitol loss carryovers require the software program to make adjustments on which form?


14.  VITA/TCE assistance is limited to 14.  VITA/TCE assistance is limited to

15.  The phone number you will give your client if they have questions about their account and you are not with them. 15.  The phone number you will give your client if they have questions about their account and you are not with them.


16.  The California Child and Dependent Care Credit is nonrefundable. 16.  The California Child and Dependent Care Credit is nonrefundable.
17.  Practitioner PIN method should never be used on a volunteer program prepared return. 17.  Practitioner PIN method should never be used on a volunteer program prepared return.
18.  Social Security benefits and railroad retirement are 18.  Social Security benefits and railroad retirement are

19.  The name and social security number of each dependent must be entered in the dependent section of a paper return. 19.  The name and social security number of each dependent must be entered in the dependent section of a paper return.
20.  If a joint return is filed, show the social security numbers in the same order that the names are shown. 20.  If a joint return is filed, show the social security numbers in the same order that the names are shown.
21.  To claim the exemption credits when using the software, you must: 21.  To claim the exemption credits when using the software, you must:


22.  The volunteer program encourages use of direct deposit. 22.  The volunteer program encourages use of direct deposit.
23.  If the circle on line 6 is shaded, then the taxpayer may not: 23.  If the circle on line 6 is shaded, then the taxpayer may not:

24.  Information in California itemized deductions is found in which publication? 24.  Information in California itemized deductions is found in which publication?


25.  The volunteer manual includes instructions for which forms 25.  The volunteer manual includes instructions for which forms


26.  If a taxpayer's 65th birthday is on January 1, 2017, they are considered to be age 65 on December 31, 2016. 26.  If a taxpayer's 65th birthday is on January 1, 2017, they are considered to be age 65 on December 31, 2016.
27.  We have conformed to Federal's Mortgage Debt Forgiveness. 27.  We have conformed to Federal's Mortgage Debt Forgiveness.
28.  On the state return, the software has a check box to: 28.  On the state return, the software has a check box to:


29.  If line 37, Column B, on FTB Schedule CA (540) is a negative number you must: 29.  If line 37, Column B, on FTB Schedule CA (540) is a negative number you must:

30.  It is important to complete the federal return because 30.  It is important to complete the federal return because


31.  When line six is checked, no exemption credit is allowed on the return. 31.  When line six is checked, no exemption credit is allowed on the return.
32.  Refunds can be direct deposited and balance due paid by credit card. 32.  Refunds can be direct deposited and balance due paid by credit card.

33.  When completing state tax forms, you may choose to round or not. 33.  When completing state tax forms, you may choose to round or not.
34.  It is beyond the scope of the Volunteer Income Tax Assistance calculate the underpayment of estimated tax penalty on line 113. 34.  It is beyond the scope of the Volunteer Income Tax Assistance calculate the underpayment of estimated tax penalty on line 113.
35.  On the FTB Schedule CA (540) a Column C adjustment is 35.  On the FTB Schedule CA (540) a Column C adjustment is

36.  To itemize for state, follow the federal rules, then 36.  To itemize for state, follow the federal rules, then

37.  Federal and state laws are in conformity to the definition of a dependent. 37.  Federal and state laws are in conformity to the definition of a dependent.
38.  A return must be filed if filing single, under 65 with 0 dependents and the California Adjusted Gross Income is more than 38.  A return must be filed if filing single, under 65 with 0 dependents and the California Adjusted Gross Income is more than

39.  This fund will aid basic science, diagnosis, treatment, prevention, behavioral problems and caregiving. What is the code? 39.  This fund will aid basic science, diagnosis, treatment, prevention, behavioral problems and caregiving. What is the code?


40.  To make California estimated tax payments use 40.  To make California estimated tax payments use


41.  What is the jurisdiction code used to identify California when making a credit card payment? 41.  What is the jurisdiction code used to identify California when making a credit card payment?


42.  FTB Schedule CA (540), line 8, includes $30 interest from United States Savings Bonds for a total of $100 interest income. On the CA (540): 42.  FTB Schedule CA (540), line 8, includes $30 interest from United States Savings Bonds for a total of $100 interest income. On the CA (540):

43.  What document is used to determine bank routing and account number for refund direct deposit? 43.  What document is used to determine bank routing and account number for refund direct deposit?


44.  Estimated tax payments may be split equally between spouses when filing separate returns. 44.  Estimated tax payments may be split equally between spouses when filing separate returns.
45.  Which form must a parent use to elect to report a child's investment income? 45.  Which form must a parent use to elect to report a child's investment income?


46.  To claim California Child and Dependent Care Credit, FTB 3506 must be attached to the Form 540 return. 46.  To claim California Child and Dependent Care Credit, FTB 3506 must be attached to the Form 540 return.
47.  A quality review check list includes: 47.  A quality review check list includes:


48.  If the client meets the dependency test for someone else's return, you must: 48.  If the client meets the dependency test for someone else's return, you must:


49.  For more information on Registered Domestic Partners, get FTB Publication 737. 49.  For more information on Registered Domestic Partners, get FTB Publication 737.
50.  File a return when either your California adjusted gross income or the California gross income exceeds the amounts listed in the chart for your filing status. 50.  File a return when either your California adjusted gross income or the California gross income exceeds the amounts listed in the chart for your filing status.
 

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