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


2.  IRS and FTB policy require a Quality Review Sheet be attached to the transmittal documents of all e-filed returns.
3.  If another person can claim you as a dependent but chooses not to, can you claim a personal exemption credit on your return?

4.  The sales tax tables in the California Volunteer Reference Manual list the total sales tax assessed by county.
5.  A refund from a prior year may be designated:


6.  Form 540, line 14, is income that

7.  Refunds can be split between two different bank accounts.
8.  You may download, view and print California income tax forms on the internet at ftb.ca.gov
9.  To round cents to the nearest dollar drop amounts under 50 cents, and increase amounts from 50 to 99 cents up to the next dollar.
10.  The VITA/TCE Volunteer Program provides assistance to individuals with limited income
11.  Any California Lottery losses claimed must be subtracted from federal itemized deductions.
12.  Which form must a parent use to elect to report a child's investment income?


13.  TaxWise automatically enters nonrefundable renters credit on the state tax form.
14.  Box 14 of the W2 correctly calculates SDI as a federal itemized deduction.
15.  Private Mortgage Insurance is not an itemized deduction on the state return.
16.  FTB 3506 (California Child and Dependent Care Credit) is allowed only for care provided in California.
17.  Most exceptions to the same filing status for federal and state rule are


18.  Any dependent, filing their individual tax return, must use the "California Standard Deduction Worksheet for Dependents."
19.  Contribution funds are found in what publication?


20.  California does not tax social security benefits and equivalent Tier 1 railroad retirement benefits:
21.  The Department of Fish and Game will use half of these contributions to establish a fund for this animal?


22.  The standard deduction amount for Married Filing Joint, Head of Household and Qualifying Widow(er) is?

23.  The exception to the filing status rule is:


24.  What type of insurance is not a valid deduction for California and must be adjusted?


25.  FTB Form 593-B withholding may not be declared using FTB Form 540.
26.  Discussion and retention of client information by an FTB volunteer site is not allowed.
27.  What is Filing status 1 or 3?


28.  It is not necessary to double check income statements for accuracy.
29.  California residents must have the same filing status as federal when


30.  The clients Total IRA Distributions is entered on line 16 of FTB Schedule CA (540).
31.  If the clients are married and filing separate returns, the client and their spouse must either both itemize their deductions or both take the standard deduction.
32.  The 2015 standard deduction for a single filer is:


33.  Your client must sign and date their return:


34.  California allows contributions to many different funds.
35.  A taxpayer may itemize deductions on the federal return and choose to take the standard deduction on the state return if:

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


37.  A return must be filed if filing as a qualifying widow(er), under age 65, with 1 dependents and has CA Gross Income more than


38.  Contributions do not reduce the amount of a taxpayer's refund.
39.  A return must be filed if filing single, with 0 dependents and the California Gross Income is more than


40.  How did California figure IRA basis for individuals moving into California prior to 2002?

41.  SIDN/site numbers can be set as defaults in the TaxWise system.
42.  If a taxpayer can be claimed on another return:

43.  The volunteer manual contains a sales tax table by county.
44.  Only three dependents are allowed on FTB Form 540 2EZ.
45.  To qualify for the California Child and Dependent Care Expense Credit


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

47.  A quality review checklist is found in what section of the Volunteer Manual?


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


49.  Always allow the software to calculate interest and penalties.
50.  The primary responsibility of a volunteer is to:

 

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