VITA ADVANCED TEST Exam Preparation Newest With Complete Questions And
Correct Detailed Answers| Brand New Version
Question 1
Prior to working at a VITA/TCE site, which of the following actions must ALL volunteers,
including greeters and tax preparers, complete?
A) Pass the Advanced tax law certification with a 100% score.
B) Annually pass the Volunteer Standards of Conduct (VSC) test with a score of 80% or higher
and sign Form 13615.
C) Obtain a PTIN (Preparer Tax Identification Number) from the IRS.
D) Complete 40 hours of unpaid internship at a local CPA firm.
E) Provide a certified copies of their previous three years of tax returns.
Correct Answer: B) Annually pass the Volunteer Standards of Conduct (VSC) test with a
score of 80% or higher and sign Form 13615.
Rationale: The Volunteer Standards of Conduct (VSC) are the ethical foundation of the
VITA/TCE program. Every volunteer, regardless of their specific role (greeter, preparer, or
reviewer), must demonstrate an understanding of these ethics by passing the VSC test
annually and signing Form 13615, which serves as a formal agreement to uphold these
standards.
Question 2
If a volunteer is found to be in violation of the Volunteer Standards of Conduct (VSC), what is
the potential consequence regarding their participation in the VITA/TCE program?
A) They are given a verbal warning and allowed to continue.
B) They must pay a fine of $500 to the IRS.
C) They can be removed and permanently barred from the VITA/TCE program.
D) They are required to retake the Basic certification test immediately.
E) No action is taken if the volunteer was a non-preparer.
Correct Answer: C) They can be removed and permanently barred from the VITA/TCE
program.
Rationale: The IRS takes the integrity of the VITA/TCE program very seriously. Violating
the VSC—such as soliciting tips, falsifying information, or violating privacy—compromises
the trust of the taxpayers and the government. Consequently, the IRS maintains the
authority to bar such individuals from further participation.
Question 3
A taxpayer is extremely grateful for the free tax preparation services provided and offers the
volunteer a $20 bill as a "thank you" gift. What is the correct ethical response?
A) Accept the money but donate it to the site’s snack fund.
B) Accept the money only if it is after the tax return has been successfully e-filed.
C) Thank the taxpayer and politely explain that volunteers cannot accept any payment or tips for
their services.
, 2
D) Ask the taxpayer to buy lunch for the site instead of giving cash.
E) Accept the money if the volunteer is a student and needs the funds for books.
Correct Answer: C) Thank the taxpayer and politely explain that volunteers cannot accept
any payment or tips for their services.
Rationale: Volunteer Standard of Conduct #4 specifically prohibits the solicitation or
acceptance of payment, tips, or any kind of compensation for the free tax services provided.
Accepting even a small gift creates a conflict of interest and violates the "free" nature of
the VITA/TCE program.
Question 4
Jake, a volunteer, is preparing a return for Jill. Jill does not have a bank account and asks Jake if
her refund can be direct deposited into his personal account to speed up the process. Is this
allowed?
A) Yes, if Jake promises to give her the cash as soon as it arrives.
B) Yes, if Jill signs a notarized waiver.
C) No, volunteers must never allow a taxpayer’s refund to be deposited into their own account.
D) Yes, but only if the refund is less than $100.
E) No, unless Jake and Jill are related by blood.
Correct Answer: C) No, volunteers must never allow a taxpayer’s refund to be deposited into
their own account.
Rationale: This is a direct violation of VSC #3 (Refund Violations). Volunteers are strictly
prohibited from directing a taxpayer’s refund to any account that they control. This rule
exists to prevent theft, fraud, and the appearance of impropriety in the handling of
government funds.
Question 5
Max is a VITA volunteer who learns during an interview that a client has no health insurance. He
writes down her contact info to give to his wife, who sells insurance. Why is this a violation?
A) Because Max’s wife might not provide a good rate.
B) Because Max is using taxpayer information gained during the interview for personal or third-
party benefit.
C) Because health insurance is not part of a tax return.
D) Because Max didn't ask Ali for permission first.
E) It is not a violation if Ali eventually buys a policy.
Correct Answer: B) Because Max is using taxpayer information gained during the interview
for personal or third-party benefit.
Rationale: VSC #2 (Confidentiality) and the general ethical guidelines of the program state
that information obtained during the tax preparation process must be kept confidential
, 3
and used solely for the purpose of preparing the return. Using it to further a personal
business interest (his wife’s sales) is a major ethical breach.
Question 6
Bob, a preparer, tells a taxpayer that cash income doesn't need to be reported because "the IRS
doesn't know about it." Who is responsible for this VSC violation?
A) The taxpayer, for having cash income.
B) Jim, the Quality Reviewer, for not catching it.
C) Bob, the tax law-certified volunteer who prepared the return.
D) The Site Coordinator, for hiring Bob.
E) No one, because the IRS cannot track cash.
Correct Answer: C) Bob, the tax law-certified volunteer who prepared the return.
Rationale: Volunteers are required to provide an accurate tax return. VSC #1 (Ethics)
requires volunteers to follow the law. Bob intentionally advised the taxpayer to omit
income, which is tax fraud. Even if the reviewer didn't catch it, Bob is the one who
knowingly violated the standards during the preparation phase.
Question 7
A Site Coordinator sees a news report that one of her volunteers was arrested for embezzlement.
She removes his access and reports him to the IRS. Was this appropriate?
A) No, because he has not been convicted yet.
B) Yes, because his arrest for a crime of financial dishonesty could negatively impact the site’s
reputation and integrity.
C) No, she should have waited until the end of the tax season.
D) Yes, but she should have kept the $20 gift he left behind.
E) No, reporting to is only for tax fraud.
Correct Answer: B) Yes, because his arrest for a crime of financial dishonesty could
negatively impact the site’s reputation and integrity.
Rationale: Site Coordinators have a responsibility to maintain the integrity of the VITA site.
Embezzlement is a crime of financial dishonesty, which directly conflicts with the trust
required to handle sensitive taxpayer information. Reporting the incident to SPEC
headquarters is the correct procedure for a VSC concern.
Question 8
Heidi is working as a greeter. What must she explain to the taxpayer as part of the intake
process?
A) That the taxpayer must complete Form 13614-C before the return is prepared.
B) That the taxpayer will be interviewed by a preparer.
C) That a quality review by a second person is mandatory.
, 4
D) All of the above.
E) Only A and C.
Correct Answer: D) All of the above.
Rationale: The Intake/Interview and Quality Review (I/IQR) process is a three-part system
designed to ensure accuracy. The taxpayer must complete the intake form (13614-C),
engage in an interview to clarify details, and participate in a final quality review.
Explaining this set of expectations helps ensure the taxpayer is a partner in the accuracy of
their return.
Question 9
Is it a requirement for VITA volunteers to verify the photo identification and SSN/ITIN
documentation for everyone listed on the return?
A) No, the volunteer can take the taxpayer’s word for it.
B) Only if the refund is over $5,000.
C) True; verification of ID and tax IDs is required for every return.
D) False; greeters do this, so preparers don't have to.
E) Only for first-time taxpayers.
Correct Answer: C) True; verification of ID and tax IDs is required for every return.
Rationale: To prevent identity theft and tax fraud, the Quality Site Requirements (QSR)
mandate that volunteers verify the identity of the taxpayer (and spouse) through photo ID
and verify the Social Security Numbers or ITINs for all individuals appearing on the tax
return.
Question 10
Mary sees a taxpayer has self-employment income, marked with an (A) on the intake sheet. All
other questions are (B). What certification level does the preparer need?
A) Basic.
B) Intermediate.
C) Advanced.
D) Specialized.
E) No certification is needed for self-employment.
Correct Answer: C) Advanced.
Rationale: In the VITA program, a volunteer must be certified at or above the level of the
most complex item on the tax return. Since self-employment income is designated as an
Advanced (A) topic, the preparer must have an Advanced certification to handle that
specific return.
Question 11
When must a certified volunteer preparer use Form 13614-C, Intake/Interview & Quality Review
Correct Detailed Answers| Brand New Version
Question 1
Prior to working at a VITA/TCE site, which of the following actions must ALL volunteers,
including greeters and tax preparers, complete?
A) Pass the Advanced tax law certification with a 100% score.
B) Annually pass the Volunteer Standards of Conduct (VSC) test with a score of 80% or higher
and sign Form 13615.
C) Obtain a PTIN (Preparer Tax Identification Number) from the IRS.
D) Complete 40 hours of unpaid internship at a local CPA firm.
E) Provide a certified copies of their previous three years of tax returns.
Correct Answer: B) Annually pass the Volunteer Standards of Conduct (VSC) test with a
score of 80% or higher and sign Form 13615.
Rationale: The Volunteer Standards of Conduct (VSC) are the ethical foundation of the
VITA/TCE program. Every volunteer, regardless of their specific role (greeter, preparer, or
reviewer), must demonstrate an understanding of these ethics by passing the VSC test
annually and signing Form 13615, which serves as a formal agreement to uphold these
standards.
Question 2
If a volunteer is found to be in violation of the Volunteer Standards of Conduct (VSC), what is
the potential consequence regarding their participation in the VITA/TCE program?
A) They are given a verbal warning and allowed to continue.
B) They must pay a fine of $500 to the IRS.
C) They can be removed and permanently barred from the VITA/TCE program.
D) They are required to retake the Basic certification test immediately.
E) No action is taken if the volunteer was a non-preparer.
Correct Answer: C) They can be removed and permanently barred from the VITA/TCE
program.
Rationale: The IRS takes the integrity of the VITA/TCE program very seriously. Violating
the VSC—such as soliciting tips, falsifying information, or violating privacy—compromises
the trust of the taxpayers and the government. Consequently, the IRS maintains the
authority to bar such individuals from further participation.
Question 3
A taxpayer is extremely grateful for the free tax preparation services provided and offers the
volunteer a $20 bill as a "thank you" gift. What is the correct ethical response?
A) Accept the money but donate it to the site’s snack fund.
B) Accept the money only if it is after the tax return has been successfully e-filed.
C) Thank the taxpayer and politely explain that volunteers cannot accept any payment or tips for
their services.
, 2
D) Ask the taxpayer to buy lunch for the site instead of giving cash.
E) Accept the money if the volunteer is a student and needs the funds for books.
Correct Answer: C) Thank the taxpayer and politely explain that volunteers cannot accept
any payment or tips for their services.
Rationale: Volunteer Standard of Conduct #4 specifically prohibits the solicitation or
acceptance of payment, tips, or any kind of compensation for the free tax services provided.
Accepting even a small gift creates a conflict of interest and violates the "free" nature of
the VITA/TCE program.
Question 4
Jake, a volunteer, is preparing a return for Jill. Jill does not have a bank account and asks Jake if
her refund can be direct deposited into his personal account to speed up the process. Is this
allowed?
A) Yes, if Jake promises to give her the cash as soon as it arrives.
B) Yes, if Jill signs a notarized waiver.
C) No, volunteers must never allow a taxpayer’s refund to be deposited into their own account.
D) Yes, but only if the refund is less than $100.
E) No, unless Jake and Jill are related by blood.
Correct Answer: C) No, volunteers must never allow a taxpayer’s refund to be deposited into
their own account.
Rationale: This is a direct violation of VSC #3 (Refund Violations). Volunteers are strictly
prohibited from directing a taxpayer’s refund to any account that they control. This rule
exists to prevent theft, fraud, and the appearance of impropriety in the handling of
government funds.
Question 5
Max is a VITA volunteer who learns during an interview that a client has no health insurance. He
writes down her contact info to give to his wife, who sells insurance. Why is this a violation?
A) Because Max’s wife might not provide a good rate.
B) Because Max is using taxpayer information gained during the interview for personal or third-
party benefit.
C) Because health insurance is not part of a tax return.
D) Because Max didn't ask Ali for permission first.
E) It is not a violation if Ali eventually buys a policy.
Correct Answer: B) Because Max is using taxpayer information gained during the interview
for personal or third-party benefit.
Rationale: VSC #2 (Confidentiality) and the general ethical guidelines of the program state
that information obtained during the tax preparation process must be kept confidential
, 3
and used solely for the purpose of preparing the return. Using it to further a personal
business interest (his wife’s sales) is a major ethical breach.
Question 6
Bob, a preparer, tells a taxpayer that cash income doesn't need to be reported because "the IRS
doesn't know about it." Who is responsible for this VSC violation?
A) The taxpayer, for having cash income.
B) Jim, the Quality Reviewer, for not catching it.
C) Bob, the tax law-certified volunteer who prepared the return.
D) The Site Coordinator, for hiring Bob.
E) No one, because the IRS cannot track cash.
Correct Answer: C) Bob, the tax law-certified volunteer who prepared the return.
Rationale: Volunteers are required to provide an accurate tax return. VSC #1 (Ethics)
requires volunteers to follow the law. Bob intentionally advised the taxpayer to omit
income, which is tax fraud. Even if the reviewer didn't catch it, Bob is the one who
knowingly violated the standards during the preparation phase.
Question 7
A Site Coordinator sees a news report that one of her volunteers was arrested for embezzlement.
She removes his access and reports him to the IRS. Was this appropriate?
A) No, because he has not been convicted yet.
B) Yes, because his arrest for a crime of financial dishonesty could negatively impact the site’s
reputation and integrity.
C) No, she should have waited until the end of the tax season.
D) Yes, but she should have kept the $20 gift he left behind.
E) No, reporting to is only for tax fraud.
Correct Answer: B) Yes, because his arrest for a crime of financial dishonesty could
negatively impact the site’s reputation and integrity.
Rationale: Site Coordinators have a responsibility to maintain the integrity of the VITA site.
Embezzlement is a crime of financial dishonesty, which directly conflicts with the trust
required to handle sensitive taxpayer information. Reporting the incident to SPEC
headquarters is the correct procedure for a VSC concern.
Question 8
Heidi is working as a greeter. What must she explain to the taxpayer as part of the intake
process?
A) That the taxpayer must complete Form 13614-C before the return is prepared.
B) That the taxpayer will be interviewed by a preparer.
C) That a quality review by a second person is mandatory.
, 4
D) All of the above.
E) Only A and C.
Correct Answer: D) All of the above.
Rationale: The Intake/Interview and Quality Review (I/IQR) process is a three-part system
designed to ensure accuracy. The taxpayer must complete the intake form (13614-C),
engage in an interview to clarify details, and participate in a final quality review.
Explaining this set of expectations helps ensure the taxpayer is a partner in the accuracy of
their return.
Question 9
Is it a requirement for VITA volunteers to verify the photo identification and SSN/ITIN
documentation for everyone listed on the return?
A) No, the volunteer can take the taxpayer’s word for it.
B) Only if the refund is over $5,000.
C) True; verification of ID and tax IDs is required for every return.
D) False; greeters do this, so preparers don't have to.
E) Only for first-time taxpayers.
Correct Answer: C) True; verification of ID and tax IDs is required for every return.
Rationale: To prevent identity theft and tax fraud, the Quality Site Requirements (QSR)
mandate that volunteers verify the identity of the taxpayer (and spouse) through photo ID
and verify the Social Security Numbers or ITINs for all individuals appearing on the tax
return.
Question 10
Mary sees a taxpayer has self-employment income, marked with an (A) on the intake sheet. All
other questions are (B). What certification level does the preparer need?
A) Basic.
B) Intermediate.
C) Advanced.
D) Specialized.
E) No certification is needed for self-employment.
Correct Answer: C) Advanced.
Rationale: In the VITA program, a volunteer must be certified at or above the level of the
most complex item on the tax return. Since self-employment income is designated as an
Advanced (A) topic, the preparer must have an Advanced certification to handle that
specific return.
Question 11
When must a certified volunteer preparer use Form 13614-C, Intake/Interview & Quality Review
