VITA Exam Questions and Answers
100% Solved | Graded A+
QR: Quality Reviewer - ✔✔Mandated by the IRS, every return that is
prepared at a VITA site, MUST be
double-checked by a designated reviewer
paper return - ✔✔a tax return that must be physically mailed to the
respective IRS office
e-file/e-file return - ✔✔a tax return that is electronically transmitted to the
IRS through the software
greeter - ✔✔A person who ensures that each client is "in-scope," and
assigns clients to volunteers (located at the intake station)
ITIN - ✔✔At times, individuals will not have a social security number;
however, that does not
exempt them from paying taxes. Therefore, they need to apply for an ITIN
(Individual tax
identification number)
1
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
,how taxes work in the US - ✔✔-fill out W-4 to tell employer how much to
withhold from each paycheck
-"pay as you go" tax system
-Jan-April
-receive a refund for an overpayment or pay for an underpayment
Tax Calculation - ✔✔-all income is taxable unless excluded by federal law
-deductions and credits help lower amount of taxable income and taxes
due
-some deductions and credits are geared towards students and higher
education
Types of Taxes - ✔✔FICA, income, self-employment, state income, state
disability
Who requires a tax return - ✔✔-They owe taxes (like FICA)
-Have self-employment income greater than $400 (or will owe FICA taxes)
-Their gross income exceeds the filing requirement threshold
who should file a tax return - ✔✔-They have withholdings/estimated
payments that can be refunded
-Qualify for refundable credits
-File a state return
2
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
,Filing Status - ✔✔-All filing statuses are based on the last day of the tax
year
-Important because it changes how tax calculations are made, deduction
amounts, and how
each person on the return is liable for the tax payments
Married Filing Jointly (MFJ) - ✔✔-most beneficial status
-Married and lived together, OR
-Married and lived apart, but not legally separated/divorced, OR
-spouse died but did not remarry in the same year
Qualifying Widow(er) - ✔✔-second most beneficial
-Does not remarry after the death of a spouse, AND
-Has a dependent child who qualifies, AND
-spouse died in the prior 2 years
Head of Household (HOH) - ✔✔-Are unmarried or "considered unmarried"
on the last day of the tax year, AND
-Paid more than half the cost of keeping up a home for the required period
of time,
AND
3
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
, -Had a qualifying person living in their home for more than half the year
(except for
temporary absences, such as school)
qualifying person - ✔✔-single (whether or not the child can be claimed as a
dependent), OR
-A married child who can be claimed as a dependent, OR
-A dependent parent, OR
-A qualifying relative who lived with the taxpayer more than half the year,
and is one
of the relatives listed on the chart, and can be claimed as a dependent by
the
taxpayer
single - ✔✔unmarried
married filing separately - ✔✔-Legally married, but chooses to file
separately or cannot agree to file jointly
-California is a communal property state
-VITA does not do this
dependency general rules - ✔✔-dependent taxpayer test
-joint return test
4
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
100% Solved | Graded A+
QR: Quality Reviewer - ✔✔Mandated by the IRS, every return that is
prepared at a VITA site, MUST be
double-checked by a designated reviewer
paper return - ✔✔a tax return that must be physically mailed to the
respective IRS office
e-file/e-file return - ✔✔a tax return that is electronically transmitted to the
IRS through the software
greeter - ✔✔A person who ensures that each client is "in-scope," and
assigns clients to volunteers (located at the intake station)
ITIN - ✔✔At times, individuals will not have a social security number;
however, that does not
exempt them from paying taxes. Therefore, they need to apply for an ITIN
(Individual tax
identification number)
1
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
,how taxes work in the US - ✔✔-fill out W-4 to tell employer how much to
withhold from each paycheck
-"pay as you go" tax system
-Jan-April
-receive a refund for an overpayment or pay for an underpayment
Tax Calculation - ✔✔-all income is taxable unless excluded by federal law
-deductions and credits help lower amount of taxable income and taxes
due
-some deductions and credits are geared towards students and higher
education
Types of Taxes - ✔✔FICA, income, self-employment, state income, state
disability
Who requires a tax return - ✔✔-They owe taxes (like FICA)
-Have self-employment income greater than $400 (or will owe FICA taxes)
-Their gross income exceeds the filing requirement threshold
who should file a tax return - ✔✔-They have withholdings/estimated
payments that can be refunded
-Qualify for refundable credits
-File a state return
2
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
,Filing Status - ✔✔-All filing statuses are based on the last day of the tax
year
-Important because it changes how tax calculations are made, deduction
amounts, and how
each person on the return is liable for the tax payments
Married Filing Jointly (MFJ) - ✔✔-most beneficial status
-Married and lived together, OR
-Married and lived apart, but not legally separated/divorced, OR
-spouse died but did not remarry in the same year
Qualifying Widow(er) - ✔✔-second most beneficial
-Does not remarry after the death of a spouse, AND
-Has a dependent child who qualifies, AND
-spouse died in the prior 2 years
Head of Household (HOH) - ✔✔-Are unmarried or "considered unmarried"
on the last day of the tax year, AND
-Paid more than half the cost of keeping up a home for the required period
of time,
AND
3
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
, -Had a qualifying person living in their home for more than half the year
(except for
temporary absences, such as school)
qualifying person - ✔✔-single (whether or not the child can be claimed as a
dependent), OR
-A married child who can be claimed as a dependent, OR
-A dependent parent, OR
-A qualifying relative who lived with the taxpayer more than half the year,
and is one
of the relatives listed on the chart, and can be claimed as a dependent by
the
taxpayer
single - ✔✔unmarried
married filing separately - ✔✔-Legally married, but chooses to file
separately or cannot agree to file jointly
-California is a communal property state
-VITA does not do this
dependency general rules - ✔✔-dependent taxpayer test
-joint return test
4
©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
