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



2.  You should double check withholding on what documents?



3.  Payment for services is never acceptable in the volunteer program.

4.  California returns with over $100,000 in taxable income must use:



5.  Your client can choose to use different exemption credits on their Federal and California return.

6.  If a taxpayer asks for information regarding the Federal Privacy Act, refer them to:


7.  California AGI of $12,562 for a single filer, who is 70 years old with no dependents creates a filing requirement.

8.  What special credit codes are no longer available, unless the client has a carryover from a previous tax year?



9.  You do not need to attach a copy of the death certificate to claim a refund.

10.  There is a check box on Form 540, page 1, to use if you need to change address information in the TaxWise software.

11.  California taxes long and short term capital gains as regular income.

12.  California Lottery winnings are:


13.  Under what circumstances can the filing status be different for federal and state?


14.  Your client must sign and date their return:



15.  The California Volunteer Reference Manual includes sales tax tables to assist volunteers using the federal sales tax deduction.

16.  Form 540, line 14, is income that


17.  TaxWise Desktop software requires an initial manual download to obtain the California software.

18.  What is Filing status 2 or 5?


19.  If a dependent's Gross Income from all sources is greater than the standard deduction they must:



20.  FTB 3506 (California Child and Dependent Care Credit) is allowed only for care provided in California.

21.  Non residents are entitled to a stepped up basis equal to the value of the IRA when they become a California resident.

22.  If your client files Form 540 and claims the child and dependent care expense credit they must:



23.  For more information on Registered Domestic Partners, get FTB Publication 737.

24.  Active duty military members should be referred to the Judge Advocate General's office for tax preparation assistance.

25.  Discussion and retention of client information by an FTB volunteer site is not allowed.

26.  Line 63, Other Taxes, Form 540 options, which is the only tax in scope for the volunteer program?



27.  One of the adjustments to federal gross income that California does not allow includes


28.  California AGI for married filing jointly taxpayers, with no dependents, under age 65 creates a filing requirement if:



29.  Health Savings Accounts are part of the 2013 volunteer program scope.

30.  If your client does not pay enough tax either through withholding or by making estimated tax payments, they may have an underpayment penalty.

31.  When using TaxWise, enter a state refund on which income statement



32.  A return claiming two personal exemptions and one dependent exemption will decrease the tax due by how much?



33.  In order to use webpay, the client must obtain



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



35.  California withholding is found in which box on the W-2?



36.  Delete any estimate penalties assessed in TaxWise.

37.  The definition of visual impairment is 20/200 while wearing corrective lenses or a field of vision not more than 20 degrees.

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



39.  California Mortgage Debt Relief is limited to what amount?



40.  The standard deduction amount for Single and Married Filing Separate is



41.  Your clients may itemize for the state even if they did not itemize for federal.

42.  To qualify for FTB 3506 (California Child and Dependent Care Credit) the California AGI must be:



43.  Medical expense amounts paid with a Health Savings Account distribution may be an itemized deduction on the Form 540 return.

44.  For California income tax, references to a spouse, a husband, or a wife also refer to a Registered Domestic Partner (RDP).

45.  If your client has applied for, but not yet received, an ITIN you should:



46.  Volunteer site coordinators may use local newspapers, television and radio shows to publicize the program.


47.  A Volunteer Information Sheet is included in the manual and must be:


48.  A single taxpayer, renting property in California, with California AGI of $36,995 qualifies for nonrefundable renters credit

49.  Contribution funds are found in what publication?



50.  If completing a paper return, quality review the return before asking the client to sign the return.