VITA BASIC EXAM 2026 COMPREHENSIVE
TEST PAPER WITH COMPLETE QUESTIONS
AND CORRECT ANSWERS
⫸ Linda does not need to make a shared responsibility payment because
she qualifies for an exemption under the short coverage gap criteria
Answer: TRUE
⫸ Ava cannot claim her son for the earned income credit because he did
not live with her for more than half the year and does not meet the
residency test. Answer: FALSE, attendance at school is considered
temporary absence and this time is counted as time that her child lived
with her.
⫸ David is Ava's qualifying person for which of the following? (select
all that apply) Answer: -Head of Household filing status
-Credit for other dependents
-Education credit
⫸ What is the amount of Ellen's Standard deduction? Answer: $18,000
⫸ Which credits can Christopher and Amanda claim on their tax return?
Answer: Both A & B (CHILD AND DEPENDENT CARE CREDIT,
CHILD TAX CREDIT)
TEST PAPER WITH COMPLETE QUESTIONS
AND CORRECT ANSWERS
⫸ Linda does not need to make a shared responsibility payment because
she qualifies for an exemption under the short coverage gap criteria
Answer: TRUE
⫸ Ava cannot claim her son for the earned income credit because he did
not live with her for more than half the year and does not meet the
residency test. Answer: FALSE, attendance at school is considered
temporary absence and this time is counted as time that her child lived
with her.
⫸ David is Ava's qualifying person for which of the following? (select
all that apply) Answer: -Head of Household filing status
-Credit for other dependents
-Education credit
⫸ What is the amount of Ellen's Standard deduction? Answer: $18,000
⫸ Which credits can Christopher and Amanda claim on their tax return?
Answer: Both A & B (CHILD AND DEPENDENT CARE CREDIT,
CHILD TAX CREDIT)
