VITA Certification Exam Questions with
100% Correct Answers | Rated A+
To ensure quality service and accurate return preparation, every site is
required to have a process for assigning taxpayers to IRS tax law-certified
preparers who are certified at or above the level required to prepare their
tax return.
a. True b. False - ✔✔a. True
During the intake process, which of the following should the volunteer verify
that the taxpayer and spouse, if applicable, have with them to ensure the
taxpayers can be served that day?
a. Photo identification for both
b. Social Security or taxpayer identification number verification documents
for everyone listed on the return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above - ✔✔d. All of the above
Explaining the intake/interview and quality review process is important so
the taxpayer understands they are expected to:
1
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
,a. Have a completed Form 13614-C, Intake/Interview & Quality Review
Sheet, prior to having the return prepared.
b. Answer the tax preparer's additional questions during the interview.
c. Participate in the quality review of their tax return.
d. All of the above. - ✔✔d. All of the above.
Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to
sell insurance to a taxpayer he was helping. Jim is an insurance agent in
the community. Jan feels like Jim was pushy, made the taxpayer
uncomfortable, and violated Volunteer Standard of Conduct #3. What
should Jan do?
a. Make an announcement to the taxpayers in the waiting room to ignore
Jim if he tries to sell them insurance.
b. Tell the site coordinator what she heard, so he can immediately remove
Jim from the site and report the incident using the external referral process
by sending an email to .
c. Mind her own business and do nothing. - ✔✔b. Tell the site coordinator
what she heard, so he can immediately remove Jim from the site and report
the incident using the external referral process by sending an email to
.
2
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
, Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash
income does not need to be reported because the IRS will never know
about it. Ann indicated NO cash income on Form 13614-C. Ann prepared
the return without the cash income. The designated quality reviewer was
unaware of the conversation and therefore unaware of the cash income
and the return was printed, signed, and e-filed. Did the designated quality
reviewer violate the Volunteer Standards of Conduct?
a. Yes b. No - ✔✔b. No
Pat is a paid tax preparer in the community; he also gives back to the
community by serving as an IRS tax law-certified volunteer tax preparer at
a VITA/TCE site. While conducting the interview with the taxpayer, Pat
discovers the taxpayer's small business will generate a loss, making the
return out of scope for the VITA/ TCE Programs. Pat explains to the
taxpayer that the tax return cannot be prepared at the VITA/TCE site, but
he will offer the taxpayer a discount at his paid tax preparation business
down the road. Has Pat violated the Volunteer Standards of Conduct
(VSC)?
a. Yes, it is a violation of the VSC for Pat to solicit business from any
taxpayer at the VITA/TCE site.
b. No, it is not a violation since the return cannot be prepared at the site.
3
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
100% Correct Answers | Rated A+
To ensure quality service and accurate return preparation, every site is
required to have a process for assigning taxpayers to IRS tax law-certified
preparers who are certified at or above the level required to prepare their
tax return.
a. True b. False - ✔✔a. True
During the intake process, which of the following should the volunteer verify
that the taxpayer and spouse, if applicable, have with them to ensure the
taxpayers can be served that day?
a. Photo identification for both
b. Social Security or taxpayer identification number verification documents
for everyone listed on the return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above - ✔✔d. All of the above
Explaining the intake/interview and quality review process is important so
the taxpayer understands they are expected to:
1
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
,a. Have a completed Form 13614-C, Intake/Interview & Quality Review
Sheet, prior to having the return prepared.
b. Answer the tax preparer's additional questions during the interview.
c. Participate in the quality review of their tax return.
d. All of the above. - ✔✔d. All of the above.
Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to
sell insurance to a taxpayer he was helping. Jim is an insurance agent in
the community. Jan feels like Jim was pushy, made the taxpayer
uncomfortable, and violated Volunteer Standard of Conduct #3. What
should Jan do?
a. Make an announcement to the taxpayers in the waiting room to ignore
Jim if he tries to sell them insurance.
b. Tell the site coordinator what she heard, so he can immediately remove
Jim from the site and report the incident using the external referral process
by sending an email to .
c. Mind her own business and do nothing. - ✔✔b. Tell the site coordinator
what she heard, so he can immediately remove Jim from the site and report
the incident using the external referral process by sending an email to
.
2
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
, Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash
income does not need to be reported because the IRS will never know
about it. Ann indicated NO cash income on Form 13614-C. Ann prepared
the return without the cash income. The designated quality reviewer was
unaware of the conversation and therefore unaware of the cash income
and the return was printed, signed, and e-filed. Did the designated quality
reviewer violate the Volunteer Standards of Conduct?
a. Yes b. No - ✔✔b. No
Pat is a paid tax preparer in the community; he also gives back to the
community by serving as an IRS tax law-certified volunteer tax preparer at
a VITA/TCE site. While conducting the interview with the taxpayer, Pat
discovers the taxpayer's small business will generate a loss, making the
return out of scope for the VITA/ TCE Programs. Pat explains to the
taxpayer that the tax return cannot be prepared at the VITA/TCE site, but
he will offer the taxpayer a discount at his paid tax preparation business
down the road. Has Pat violated the Volunteer Standards of Conduct
(VSC)?
a. Yes, it is a violation of the VSC for Pat to solicit business from any
taxpayer at the VITA/TCE site.
b. No, it is not a violation since the return cannot be prepared at the site.
3
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
