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VITA - Section Quiz
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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.
1 . A taxpayer may itemize deductions on the federal return and choose to take the standard deduction on the state return if:
The taxpayer has not filed for the previous three years.
The taxpayer files using the married filing joint filing status.
It benefits the taxpayer.
2 . If your clients made IRA contributions in 1975, or 1982 through 1986 you may need to make an adjustment because:
These are the years the state of California had a budget surplus.
These are the years the state of California had a budget deficit.
These are the years the state of California differed from the federal deduction rules.
3 . When line six is checked, no exemption credit is allowed on the return.
4 . If the circle on line 6 is shaded, then the taxpayer may not:
Direct deposit a refund.
Claim the Nonrefundable Renter's Credit.
Claim the exemption credit.
5 . If your client owes taxes, have your client make the check payable to "Franchise Tax Board" and:
Write their social security or taxpayer identification number on the check
The tax year to apply the payment
The tax form number
All of the answers are correct
6 . Refunds can be split between two different bank accounts.
7 . Most pension adjustments are on FTB Schedule CA (540) line 16, Column B.
8 . Income splitting rules are within the scope of the VITA/TCE program.
9 . A quality review check list includes:
Make sure the return is signed and dated.
Double check the amount of all withholding on Forms W-2.
Be sure the names and social security numbers are complete and correct.
All of the answers are correct.
10 . When line six is checked, an extra exemption credit is allowed.
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