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State of California Franchise Tax Board

VITA - Quiz

Welcome to the Form 540 Quiz. This quiz is not submitted for scoring, nor will it be recorded. This is just a chance for you to see how much you know about each section. Your answers will be evaluated upon your clicking the Submit button. If your answer is incorrect, we urge you to try again and then go back and study that particular sub-section which pertains to that question.

If you have taken some practice quizzes and feel comfortable with your results, please proceed to the final exam. This exam is graded and will determine if the Franchise Tax Board can grant you a certification as a Volunteer Income Tax Assistant. You may take the final exam at any time by clicking the link on the upper right of this page.

Good luck!

1 . Advise clients that FTB will send a bill for any estimate penalty due.  

2 . Refunds can be direct deposited and balance due paid by credit card.  

3 . What must be determined before you can compute the taxable portion of a pension or annuity?  

4 . Generally, interest on loans from utility companies is a valid California itemized deduction.  

5 . Refer taxpayers with penalties and interest:  

6 . On the FTB Schedule CA (540) a Column B adjustment is  

7 . Always allow the software to calculate interest and penalties.  

8 . Excess SDI is considered a tax payment if:  

9 . Refunds of less than one dollar will:  

10 . Apartment or room numbers must be entered separately on the state return.