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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.  The VITA/TCE Volunteer Program provides assistance to individuals with limited income
2.  Line 14 of the Form 540 is used to adjust

3.  Individuals may get help with income splitting by calling the Franchise Tax Board public telephone number.
4.  Tax exempt municipal or state bonds from other states must be reported on the California return using Schedule CA.
5.  The California Child and Dependent Care Expense Credit is a percentage of:

6.  The dependent exemption amount for 2015 is:

7.  We have conformed to Federal's Mortgage Debt Forgiveness.
8.  What is the nonrefundable renters credit income limit for Head of Household filers?

9.  California Lottery losses are an itemized deduction on the state income tax return.
10.  Taxwise does not automatically enter the nonrefundable renters credit, you must enter the credit on the state return.
11.  California must be set as a default on which screen?

12.  On the state return, the software has a check box to:

13.  Apartment or room numbers must be entered separately on the California return
14.  Capitol loss carryovers require TaxWise software adjustments on which form?

15.  The most effective publicity is usually:

16.  If another person can claim you as a dependent but chooses not to, can you claim a personal exemption credit on your return?

17.  For California, federal and California state obligations may not be combined to meet the 50% test.
18.  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)

19.  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?

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

21.  Estimated tax payments may be split equally between spouses when filing separate returns.
22.  Complete a Form 3506 using child care amount $3,000 for one qualifying child with earned income of $50,000. The amount of the California credit is?

23.  When line six is checked, an extra exemption credit is allowed.
24.  Practitioner PIN method should never be used on a volunteer program prepared return.
25.  Generally, interest on loans from utility companies is a valid California itemized deduction.
26.  What is the new code for Protecting our Coast and Oceans Fund?

27.  SIDN must be included on all returns whether E-filed or manually completed.
28.  To qualify for nonrefundable renters credit your client must pay rent

29.  Use tax paid on the California return increases or decreases refund amount?
30.  When paying use tax on the California return, you should:

31.  Entering SDI in Box 14 of the W2 is correct for the employer but incorrect for the software.
32.  To compute the nonrefundable Renter's Credit, use the renters credit worksheet.
33.  What document is used to determine bank routing and account number for refund direct deposit?

34.  If a taxpayer has no filing requirement but is eligible for the child and dependent care credit, should a return be filed?

35.  If your clients do not have a social security number because they are nonresident or resident aliens use

36.  A single taxpayer, renting property in California, with California AGI of $36,995 qualifies for nonrefundable renters credit.
37.  FTB 540 2EZ filers use which tax table:

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

39.  If a dependent's earned income from all sources is greater than the standard deduction they must:

40.  California does not tax interest earned from:

41.  Contribution amounts can be changed after the return is filed.
42.  The interest earned on Health Savings Accounts (HSA) is NOT taxable for California.
43.  Qualifications and directions for completing FTB Form 3506 are in which section of the Volunteer Reference Manual?

44.  To claim a credit for excess California State Disability Insurance (SDI) if:

45.  If there are no estimate penalties assessed on the return, then no penalty is due.
46.  Refunds of less than one dollar will:

47.  Voluntary contributions affect a refund in what way?

48.  If line 6 of Form 540 is completed then

49.  You will find a reminder of the most common income types that California does not tax in the TaxWise Tips section of this manual.
50.  FTB Form 8879 should be kept with the client's tax records.

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