1
VITA Certification
. What is Evan's total deduction for charitable contributions on Schedule A, line 19? -
ANS d. 1840
R
4. Teresa and her children did not have Minimum Essential Coverage (MEC) for two
months of the tax year. How does this affect her tax return?
E
a. She must make an Individual Shared Responsibility Payment for herself.
b. She must make an Individual Shared Responsibility Payment for Zack and
Mackenzie.
H
c. She must complete Form 8965 to claim the short coverage gap exemption.
d. All of the above. - ANS c. She must complete Form 8965 to claim the short
G
coverage gap exemption.
I
A taxpayer tells you that they had health insurance coverage for the entire year, but they
did not bring proof of the coverage. This information along with all other information
H
gathered during your interview does not seem unusual or questionable. As a tax
preparer, you should: - ANS b. prepare the return using the information without
G
seeing any proof of insurance coverage
A U.S. citizen lived outside the U.S. for 330 full days during a 12-month period. They
N
qualify for an exemption. - ANS Yes; A U.S. citizen or resident who spent at least
I
330 full days outside of the the U.S. during a 12-month period qualifies for an
exemption.
Y
Antonio has $23,050 in earned income, and his adjusted gross income is $23,175. His
L
filing status is single. Antonio's 20-year-old daughter, Maria, lived with him for eight
months of the year. Maria is not married and is a full-time college student. Can Antonio
F
claim the EIC? - ANS Yes; Antonio can claim the EIC because he has a qualifying
child who lived with him more than half the year, and his earned income and adjusted
gross income are both under $39,131
As part of the intake process, each site must:
a. Have a process to ensure a return is within the scope of the VITA/TCE Programs
b. Identify the certification level needed to prepare a return
c. Have a process to ensure volunteers have the certification needed for the returns
they prepare
d. All of the above - ANS d. All of the above
, 2
Basic Scenario 1:
Wendy Gordon.
AGE: 20, is a U.S. citizen with valid SS.
"Unsure" to question "Can anyone claim you or your spouse on their tax return?"
- full time student during 2015
- only income for $6,500 in wages
- lived with her parents all year, but they told her they will not claim her
R
- does not provide more than half of her own support. - ANS Which of the
E
following statements is correct?
a. Wendy must claim 0 exemptions, because her income was less than $10,000.
b. Wendy must claim 0 exemptions, because her parents can claim her as a
H
dependent on their tax return. CORRECT
c. Wendy can claim 1 exemption, because she had earned income.
G
d. Wendy can claim 1 exemption, because her parents have decided not to claim
her.
HI
Using Publication 4012, Who Must File tab, Chart B, is Wendy required to file a tax
return?
G
a. Yes CORRECT
b. No
N
Basic Scenario 2:
I
Joanne Parks
AGE: 32, unmarried and earned $40,000 in wages.
Joanne's 67-year-old single father, John, lives in his own apartment in Seattle.
Y
Joanne provides more than half of her father's support and all the cost of keeping her
L
father's home.
- John's income is o$6,800 SS benefits
F
- None of John's SS income is table, and he is no required to file a tax return
- Joanne had qualified employee health insurance coverage over all of 2015. John had
Medicare Part A & B coverage all year.
Joanne and John are U.S. Citizens with valid SS. - ANS Joanne's most
advantageous allowable filing status is:
a. Married Filing Jointly
b. Qualifying Widow
c. Head of Household CORRECT
d. Single
Both Joanne and John have qualifying health insurance coverage (also known as
VITA Certification
. What is Evan's total deduction for charitable contributions on Schedule A, line 19? -
ANS d. 1840
R
4. Teresa and her children did not have Minimum Essential Coverage (MEC) for two
months of the tax year. How does this affect her tax return?
E
a. She must make an Individual Shared Responsibility Payment for herself.
b. She must make an Individual Shared Responsibility Payment for Zack and
Mackenzie.
H
c. She must complete Form 8965 to claim the short coverage gap exemption.
d. All of the above. - ANS c. She must complete Form 8965 to claim the short
G
coverage gap exemption.
I
A taxpayer tells you that they had health insurance coverage for the entire year, but they
did not bring proof of the coverage. This information along with all other information
H
gathered during your interview does not seem unusual or questionable. As a tax
preparer, you should: - ANS b. prepare the return using the information without
G
seeing any proof of insurance coverage
A U.S. citizen lived outside the U.S. for 330 full days during a 12-month period. They
N
qualify for an exemption. - ANS Yes; A U.S. citizen or resident who spent at least
I
330 full days outside of the the U.S. during a 12-month period qualifies for an
exemption.
Y
Antonio has $23,050 in earned income, and his adjusted gross income is $23,175. His
L
filing status is single. Antonio's 20-year-old daughter, Maria, lived with him for eight
months of the year. Maria is not married and is a full-time college student. Can Antonio
F
claim the EIC? - ANS Yes; Antonio can claim the EIC because he has a qualifying
child who lived with him more than half the year, and his earned income and adjusted
gross income are both under $39,131
As part of the intake process, each site must:
a. Have a process to ensure a return is within the scope of the VITA/TCE Programs
b. Identify the certification level needed to prepare a return
c. Have a process to ensure volunteers have the certification needed for the returns
they prepare
d. All of the above - ANS d. All of the above
, 2
Basic Scenario 1:
Wendy Gordon.
AGE: 20, is a U.S. citizen with valid SS.
"Unsure" to question "Can anyone claim you or your spouse on their tax return?"
- full time student during 2015
- only income for $6,500 in wages
- lived with her parents all year, but they told her they will not claim her
R
- does not provide more than half of her own support. - ANS Which of the
E
following statements is correct?
a. Wendy must claim 0 exemptions, because her income was less than $10,000.
b. Wendy must claim 0 exemptions, because her parents can claim her as a
H
dependent on their tax return. CORRECT
c. Wendy can claim 1 exemption, because she had earned income.
G
d. Wendy can claim 1 exemption, because her parents have decided not to claim
her.
HI
Using Publication 4012, Who Must File tab, Chart B, is Wendy required to file a tax
return?
G
a. Yes CORRECT
b. No
N
Basic Scenario 2:
I
Joanne Parks
AGE: 32, unmarried and earned $40,000 in wages.
Joanne's 67-year-old single father, John, lives in his own apartment in Seattle.
Y
Joanne provides more than half of her father's support and all the cost of keeping her
L
father's home.
- John's income is o$6,800 SS benefits
F
- None of John's SS income is table, and he is no required to file a tax return
- Joanne had qualified employee health insurance coverage over all of 2015. John had
Medicare Part A & B coverage all year.
Joanne and John are U.S. Citizens with valid SS. - ANS Joanne's most
advantageous allowable filing status is:
a. Married Filing Jointly
b. Qualifying Widow
c. Head of Household CORRECT
d. Single
Both Joanne and John have qualifying health insurance coverage (also known as
