VITA CERTIFICATION EXAM 2025 |TAX PREPARATION VOLUNTEER| 150 QUESTIONS
WITH ACCURATE SOLUTIONS
1. What forms did Jason receive that reported his federal income tax
withholding?
Form W-2 and Form 1099-INT
Form 1040 and Form W-2
Form 1040 and Form 1099-INT
Form 1099-MISC and Form W-2
2. If Joanne Parks had not provided more than half of her father's support,
what would be her most advantageous filing status?
Single
Head of Household
Qualifying Widow
Married Filing Jointly
3. If a volunteer in the VITA program skips the intake/interview process,
what potential issue could arise during tax preparation?
Reduced need for quality reviews in the preparation process.
Inaccurate taxpayer information leading to incorrect tax filings.
Faster processing of tax returns for clients.
Increased eligibility for tax credits for all clients.
4. If another taxpayer, John, also did not have Minimum Essential Coverage
for three months and has two dependents, what steps should he take to
ensure compliance with tax regulations?
He must pay a penalty for each month without coverage without
,any exemptions.
, He can ignore the lack of coverage since he has dependents.
He must complete Form 8965 to claim the short coverage gap
exemption for himself and his dependents.
He should file a different form unrelated to health coverage.
5. Describe how Jason's total federal income tax withholding is calculated
based on the forms he received.
Jason's total federal income tax withholding is determined solely
by his salary.
Jason's total federal income tax withholding is calculated by
adding the amounts from Form W-2 and Form 1099-INT.
Jason's total federal income tax withholding is calculated by
subtracting the amounts from Form W-2 and Form 1099-INT.
Jason's total federal income tax withholding is only reported on
Form W-2.
6. Who is required to complete the Volunteer Standards of Conduct training
and test in the VITA/TCE programs?
All of the above
Only Site Coordinators
Only Quality Reviewers
Only Greeters
7. Why is it considered a violation for a tax preparer to deposit a taxpayer's
refund into their own account?
It ensures faster access to funds for the taxpayer.
It undermines the integrity of the tax preparation process.
It simplifies the refund process for the IRS.
It is a common practice among tax preparers.
, 8. Describe the implications of violating the Volunteer Standards of
Conduct in the context of the VITA/TCE programs.
Volunteers may receive additional training if they violate the
standards.
Violating the Volunteer Standards of Conduct can lead to
serious consequences such as removal from the program and
potential legal actions.
There are no consequences for minor violations of the standards.
Volunteers will be given a warning before any action is taken.
9. What is required of every site in relation to assigning taxpayers to tax
preparers?
A process for assigning taxpayers to any available volunteer
A process for assigning taxpayers to volunteers without
certification
A process for assigning taxpayers to tax preparers based on their
availability
A process for assigning taxpayers to tax law certified preparers
10. Edwin is a professional bookkeeper. He takes an accounting course at
the local community college to improve his work-related skills. Edwin is
not a degree candidate. Which educational credit does he qualify for?
Lifetime Learning Credit
American Opportunity Credit
College Saver's Credit
General Education Credit
11. Anabelle's husband moved out of their home on January 30, 2022 and
has not returned to the marital home. Anabelle provides all the cost of
WITH ACCURATE SOLUTIONS
1. What forms did Jason receive that reported his federal income tax
withholding?
Form W-2 and Form 1099-INT
Form 1040 and Form W-2
Form 1040 and Form 1099-INT
Form 1099-MISC and Form W-2
2. If Joanne Parks had not provided more than half of her father's support,
what would be her most advantageous filing status?
Single
Head of Household
Qualifying Widow
Married Filing Jointly
3. If a volunteer in the VITA program skips the intake/interview process,
what potential issue could arise during tax preparation?
Reduced need for quality reviews in the preparation process.
Inaccurate taxpayer information leading to incorrect tax filings.
Faster processing of tax returns for clients.
Increased eligibility for tax credits for all clients.
4. If another taxpayer, John, also did not have Minimum Essential Coverage
for three months and has two dependents, what steps should he take to
ensure compliance with tax regulations?
He must pay a penalty for each month without coverage without
,any exemptions.
, He can ignore the lack of coverage since he has dependents.
He must complete Form 8965 to claim the short coverage gap
exemption for himself and his dependents.
He should file a different form unrelated to health coverage.
5. Describe how Jason's total federal income tax withholding is calculated
based on the forms he received.
Jason's total federal income tax withholding is determined solely
by his salary.
Jason's total federal income tax withholding is calculated by
adding the amounts from Form W-2 and Form 1099-INT.
Jason's total federal income tax withholding is calculated by
subtracting the amounts from Form W-2 and Form 1099-INT.
Jason's total federal income tax withholding is only reported on
Form W-2.
6. Who is required to complete the Volunteer Standards of Conduct training
and test in the VITA/TCE programs?
All of the above
Only Site Coordinators
Only Quality Reviewers
Only Greeters
7. Why is it considered a violation for a tax preparer to deposit a taxpayer's
refund into their own account?
It ensures faster access to funds for the taxpayer.
It undermines the integrity of the tax preparation process.
It simplifies the refund process for the IRS.
It is a common practice among tax preparers.
, 8. Describe the implications of violating the Volunteer Standards of
Conduct in the context of the VITA/TCE programs.
Volunteers may receive additional training if they violate the
standards.
Violating the Volunteer Standards of Conduct can lead to
serious consequences such as removal from the program and
potential legal actions.
There are no consequences for minor violations of the standards.
Volunteers will be given a warning before any action is taken.
9. What is required of every site in relation to assigning taxpayers to tax
preparers?
A process for assigning taxpayers to any available volunteer
A process for assigning taxpayers to volunteers without
certification
A process for assigning taxpayers to tax preparers based on their
availability
A process for assigning taxpayers to tax law certified preparers
10. Edwin is a professional bookkeeper. He takes an accounting course at
the local community college to improve his work-related skills. Edwin is
not a degree candidate. Which educational credit does he qualify for?
Lifetime Learning Credit
American Opportunity Credit
College Saver's Credit
General Education Credit
11. Anabelle's husband moved out of their home on January 30, 2022 and
has not returned to the marital home. Anabelle provides all the cost of
