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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.  Your client may claim a credit for excess SDI or VPDI withheld only if

2.  California does tax interest income from bonds issued by a state other than California.
3.  An entry of 2 on line 9, on Form 540, equals:

4.  If in doubt whether there is a filing requirement, file a return.
5.  When using the software, which box must be checked on the W2G to correctly treat California Lottery winnings on the California return?

6.  You should double check withholding on what documents?

7.  Rounding of cents is a required procedure.
8.  Itemized deductions may be different for federal and state.
9.  Contribution funds are found in what publication?

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

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

12.  What is Contribution Code 419?

13.  When line six is checked, no exemption credit is allowed on the return.
14.  The last day to pay state tax due without penalty is

15.  An additional blind credit cannot be taken if your client can be claimed as a dependent on someone else's return:
16.  Your client can choose to use different exemption credits on their Federal and California return.
17.  A federal return must always be completed before a state return.
18.  Contributions from FTB 540 are a charitable itemized tax deduction on the federal and state return.
19.  On the FTB Schedule CA (540) a Column C adjustment is

20.  The 2015 standard deduction for married filing joint returns is $8,008.
21.  If any of your clients can be claimed as a dependent on someone else's return, they must file a return if

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

23.  E-filed returns use which signature document?

24.  Contribution amounts can be changed after the return is filed.
25.  The sales tax tables in the California Volunteer Reference Manual list the total sales tax assessed by county.
26.  The quality review process is:

27.  On Form 540 you may claim

28.  TaxWise figures the amount of other taxes correctly, provided the birthdate and income statement are correct.
29.  The interest earned on Health Savings Accounts (HSA) is taxable for California.
30.  On the California return, blind and senior taxpayers may

31.  What is Contribution Code 408?

32.  Registered Domestic Partners (RDP) must file their California return using either the married filing jointly or married filing separate status.
33.  Quality review should look over all Schedule A itemized deductions.
34.  It is important to complete the federal return because

35.  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?

36.  What is Filing status 2 or 5?

37.  What is Filing status 1 or 3?

38.  What is the new code for Protecting our Coast and Oceans Fund?

39.  PMB numbers must be entered separately on the state return.
40.  What is Filing status 4?

41.  Real estate withholding is reported on which form?

42.  Itemized deduction worksheet is found on FTB Schedule CA (540) Part II.
43.  May a client pay tax owed by April 15th to obtain an extension to file using Form FTB 3519?

44.  If your clients are itemizing their deductions for state purposes, you must complete and attach:

45.  The 2015 California Volunteer Manual covers instruction for:

46.  If an individual moved into California after January 1, 2002 any IRA basis must be re-calculated.
47.  Federal and state laws are in conformity to the definition of a dependent.
48.  If a dependent's Gross Income from all sources is greater than the standard deduction they must:

49.  If there are no estimate penalties assessed on the return, then no penalty is due.
50.  California does not tax


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