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VITA Advanced 2024-2025 Exam WITH 160
Questions AND ANSWERS
The site is busy with many taxpayers waiting for assistance . All volunteers
are busy preparing tax returns . Can you quality review the return you just
prepared instead of waiting for someone else to quality review the return?
a . Yes, if it is a returning taxpayer b . Yes, with approval of the Site
Coordinator
c. No, self review is never an acceptable quality review method d. No,
unless you are certified at the Advanced level - ANSWER-c. No, self review
is never an acceptable quality review method
Which of the following is true?
a. Quality review can be conducted by a volunteer preparer certified at
Basic when the tax return required an Advanced certification to prepare b.
Quality review is conducted after the taxpayer signs the tax return
c. Quality review is an effective tool for preparing an accurate tax return
d. Taxpayers do not need to be involved in the quality review process -
ANSWER-c. Quality review is an effective tool for preparing an accurate tax
return
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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 - ANSWER-d. All of the above
When should an IRS-certified volunteer preparer participating in the
VITA/TCE Programs perform a complete interview of a taxpayer?
a. Only when the taxpayer has questions
b. Only if the taxpayer has never visited your site
c. Only when the site is not busy d. For every return prepared at the site -
ANSWER-d. For every prepared tax return
The certified volunteer preparer should verify the return is within their
certification level as part of the Intake/Interview process. - ANSWER-True
When reviewing Form 13614-C, you see the "Interest" question is marked
"Yes" and the taxpayer gives you a Form 1099-INT. What should you do
next? - ANSWER-c. ask the taxpayer if they had any other interest income
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True or False: VITA and TCE sites are required to conduct quality reviews
of every return prepared at the site. - ANSWER-True
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 gathered during your interview does not seem
unusual or questionable. As a tax preparer, you should: - ANSWER-b.
prepare the return using the information without seeing any proof of
insurance coverage
What information must a volunteer review to deter the possibility of identity
theft?
a. Form W-2 b. Photo identification c. Last year's tax return d. Medicaid
card - ANSWER-b. photo identification
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
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- lived with her parents all year, but they told her they will not claim her
- does not provide more than half of her own support. - ANSWER-
Which of the 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
dependent on their tax return. CORRECT
c. Wendy can claim 1 exemption, because she had earned income.
d. Wendy can claim 1 exemption, because her parents have decided not to
claim
her.
Using Publication 4012, Who Must File tab, Chart B, is Wendy required to
file a tax
return?
a. Yes CORRECT
b. No
Basic Scenario 2:
VITA Advanced 2024-2025 Exam WITH 160
Questions AND ANSWERS
The site is busy with many taxpayers waiting for assistance . All volunteers
are busy preparing tax returns . Can you quality review the return you just
prepared instead of waiting for someone else to quality review the return?
a . Yes, if it is a returning taxpayer b . Yes, with approval of the Site
Coordinator
c. No, self review is never an acceptable quality review method d. No,
unless you are certified at the Advanced level - ANSWER-c. No, self review
is never an acceptable quality review method
Which of the following is true?
a. Quality review can be conducted by a volunteer preparer certified at
Basic when the tax return required an Advanced certification to prepare b.
Quality review is conducted after the taxpayer signs the tax return
c. Quality review is an effective tool for preparing an accurate tax return
d. Taxpayers do not need to be involved in the quality review process -
ANSWER-c. Quality review is an effective tool for preparing an accurate tax
return
,2|Page
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 - ANSWER-d. All of the above
When should an IRS-certified volunteer preparer participating in the
VITA/TCE Programs perform a complete interview of a taxpayer?
a. Only when the taxpayer has questions
b. Only if the taxpayer has never visited your site
c. Only when the site is not busy d. For every return prepared at the site -
ANSWER-d. For every prepared tax return
The certified volunteer preparer should verify the return is within their
certification level as part of the Intake/Interview process. - ANSWER-True
When reviewing Form 13614-C, you see the "Interest" question is marked
"Yes" and the taxpayer gives you a Form 1099-INT. What should you do
next? - ANSWER-c. ask the taxpayer if they had any other interest income
,3|Page
True or False: VITA and TCE sites are required to conduct quality reviews
of every return prepared at the site. - ANSWER-True
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 gathered during your interview does not seem
unusual or questionable. As a tax preparer, you should: - ANSWER-b.
prepare the return using the information without seeing any proof of
insurance coverage
What information must a volunteer review to deter the possibility of identity
theft?
a. Form W-2 b. Photo identification c. Last year's tax return d. Medicaid
card - ANSWER-b. photo identification
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
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- lived with her parents all year, but they told her they will not claim her
- does not provide more than half of her own support. - ANSWER-
Which of the 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
dependent on their tax return. CORRECT
c. Wendy can claim 1 exemption, because she had earned income.
d. Wendy can claim 1 exemption, because her parents have decided not to
claim
her.
Using Publication 4012, Who Must File tab, Chart B, is Wendy required to
file a tax
return?
a. Yes CORRECT
b. No
Basic Scenario 2:
