1
VITA 2022 ADVANCED TEST
10. As part of the intake process, each site must: - ANS -Have a process to
ensure a return is within the scope of the VIT/TEC
R
-Identify the certification level needed to prepare a return.
-Have a process to ensure volunteers have the certification needed for the returns they
E
prepare.
-ALL OF THE ABOVE <<< CORRECT
H
10. Linda is not eligible to claim Nancy for the earned income credit because her filing
status is Married Filing Separate. - ANS False
IG
10. Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C,
page 2, to identify what potential volunteer certification level is needed for this tax
return. Mary sees the taxpayer has checked the "yes" box indicating they have
H
self-employment income and the certification level next to the question is (A). All other
questions answered "yes" have a (B) certification. When Mary assigns the return to a
G
tax preparer, what tax law certification level does the tax preparer need? - ANS
Advanced
N
11. Ellen can claim the $400 she donated to her friend's personal GoFundMe campaign
I
as a deduction on her Schedule A. - ANS False
12. What amount of gambling losses is Ellen eligible to claim as a deduction on her
Y
Schedule A? - ANS $2,000
L
$3,000 gambling losses --> limited to $2,000 gambling winnings
F
13. John is not eligible to claim the lifetime learning credit on his 2022 tax return. -
ANS False
14. Which of the following is not a requirement for John to claim the earned income
credit with no qualifying children in 2022? - ANS John must be a full-time student.
15. What is the taxable portion of Emily's pension from Maple Enterprises using the
simplified method? - ANS $18,789
Combined ages = 121
, 2
310 life annuity payments (joint and survivor annuity table)
$14, = 46.77 * 12 = $561.29
$19,350 - $561 = $18,789
16. All of Emily's social security income is taxable. - ANS False
17. What is the total amount of other income reported on the Lincoln's Form 1040,
R
Schedule 1? - ANS $5,439
E
$4,414 gambling winnings + $175 lottery winnings + $850 debt cancellation
H
18. Robert is eligible to deduct qualified educator expenses in the amount of - ANS
$300
G
($733 unreimbursed classroom exp. --> limited to $300)
I
19. What is the Lincoln's standard deduction on their 2022 tax return? - ANS
H
$27,300
G
$25,900 (MFJ) + $1,400 (Emily 65+ age)
2. Based on the information provided, Chris qualifies for the earned income credit. -
N
ANS True
I
2. Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct? - ANS Yes
LY
2. What should the certified volunteer preparer do before starting the tax return? -
ANS -Make sure all questions on Form 13614-C are answered
F
-Change "Unsure" answers to "Yes" or "No" based on a conversation with the taxpayer.
-Complete all applicable Certified Volunteer Preparer shaded-area questions on Form
13614-C.
- All the Above <<< CORRECT
20. Which is not a qualifying expense for the American opportunity credit? - ANS
Parking pass
21. Which of the following credits are the Lincolns eligible to claim on their tax return? -
ANS a. Child tax credit
b. Credit for other dependents
VITA 2022 ADVANCED TEST
10. As part of the intake process, each site must: - ANS -Have a process to
ensure a return is within the scope of the VIT/TEC
R
-Identify the certification level needed to prepare a return.
-Have a process to ensure volunteers have the certification needed for the returns they
E
prepare.
-ALL OF THE ABOVE <<< CORRECT
H
10. Linda is not eligible to claim Nancy for the earned income credit because her filing
status is Married Filing Separate. - ANS False
IG
10. Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C,
page 2, to identify what potential volunteer certification level is needed for this tax
return. Mary sees the taxpayer has checked the "yes" box indicating they have
H
self-employment income and the certification level next to the question is (A). All other
questions answered "yes" have a (B) certification. When Mary assigns the return to a
G
tax preparer, what tax law certification level does the tax preparer need? - ANS
Advanced
N
11. Ellen can claim the $400 she donated to her friend's personal GoFundMe campaign
I
as a deduction on her Schedule A. - ANS False
12. What amount of gambling losses is Ellen eligible to claim as a deduction on her
Y
Schedule A? - ANS $2,000
L
$3,000 gambling losses --> limited to $2,000 gambling winnings
F
13. John is not eligible to claim the lifetime learning credit on his 2022 tax return. -
ANS False
14. Which of the following is not a requirement for John to claim the earned income
credit with no qualifying children in 2022? - ANS John must be a full-time student.
15. What is the taxable portion of Emily's pension from Maple Enterprises using the
simplified method? - ANS $18,789
Combined ages = 121
, 2
310 life annuity payments (joint and survivor annuity table)
$14, = 46.77 * 12 = $561.29
$19,350 - $561 = $18,789
16. All of Emily's social security income is taxable. - ANS False
17. What is the total amount of other income reported on the Lincoln's Form 1040,
R
Schedule 1? - ANS $5,439
E
$4,414 gambling winnings + $175 lottery winnings + $850 debt cancellation
H
18. Robert is eligible to deduct qualified educator expenses in the amount of - ANS
$300
G
($733 unreimbursed classroom exp. --> limited to $300)
I
19. What is the Lincoln's standard deduction on their 2022 tax return? - ANS
H
$27,300
G
$25,900 (MFJ) + $1,400 (Emily 65+ age)
2. Based on the information provided, Chris qualifies for the earned income credit. -
N
ANS True
I
2. Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct? - ANS Yes
LY
2. What should the certified volunteer preparer do before starting the tax return? -
ANS -Make sure all questions on Form 13614-C are answered
F
-Change "Unsure" answers to "Yes" or "No" based on a conversation with the taxpayer.
-Complete all applicable Certified Volunteer Preparer shaded-area questions on Form
13614-C.
- All the Above <<< CORRECT
20. Which is not a qualifying expense for the American opportunity credit? - ANS
Parking pass
21. Which of the following credits are the Lincolns eligible to claim on their tax return? -
ANS a. Child tax credit
b. Credit for other dependents
