VITA ADVANCED TEST 2025 | UPDATED
REVIEW PAPER WITH VERIFIED ANSWERS
& DETAILED SOLUTIONS | PASS-READY
1. What is the most beneficial filing status that Karen is eligible to claim on her
2021 tax
return? - --ANSWER IS ---Head of Household
2. Karen's Economic Impact Payment (EIP3) must be included in her total income. -
--ANSWER IS ---False
3. What amount may Karen deduct as a charitable contribution when filing her
2021
tax return? - --ANSWER IS ---$300
4. What is the maximum amount Paul and Maggie are eligible to claim for the
child tax
credit? - --ANSWER IS ---$6,600
5. How much of the child care expenses can be used to claim the child and
dependent
care credit? - --ANSWER IS ---$3,500
,6. Form 8889, Part 1 is used to report HSA contributions made by
_______________. - --ANSWER IS ---All the above
7. Carol is eligible to contribute an additional $________ to her HSA because she
is age 55 or older. - --ANSWER IS ---1000
8. What is the total unreimbursed qualified medical expenses reported on Form
8889,
Part II? - --ANSWER IS ---$2,980
9. For the purpose of determining dependency, Marie meets the conditions to be
the
qualifying child of _______________. - --ANSWER IS ---Barbara and Jenny
10. Jenny is not eligible to claim Marie for the earned income credit because her
filing status is Married Filing Separate. - --ANSWER IS ---False
11. Michael's mortgage insurance premium of $230 can be claimed as an itemized
deduction on his Schedule A. - --ANSWER IS ---True
12. What amount of gambling losses is Michael eligible to claim as a deduction on
his Schedule A? - --ANSWER IS ---$1000
13. Sean is not required to file a tax return because he has enough tax withholding
to cover his tax liability. - --ANSWER IS ---False
, 14. Which of the following is not a requirement for Sean to claim the earned
income credit as a single person with no qualifying children in 2021? - --ANSWER
IS ---Sean must be at least age 25 but under age 65 on December 31.
15. What is the taxable portion of Tara's pension from Oak Enterprises using the
simplified method? - --ANSWER IS ---$18,035
16. None of Tara's social security income is taxable. - --ANSWER IS ---False
17. What is the total amount of other income reported on the Washingtons' Form
1040, Schedule 1 ? - --ANSWER IS ---$3,900
18. Gilbert is eligible to deduct $500 as an adjustment to income on Form 1040,
Schedule 1 for qualified educator expenses. - --ANSWER IS ---False
19. The Washington's standard deduction on their 2021 tax return is $________. -
--ANSWER IS ---26450
20. The total qualified expenses for the American Opportunity Credit are $
_________. - --ANSWER IS ---IDK
21. Which of the following credits are the Washingtons' eligible to claim on their
tax return? - --ANSWER IS ---Credit for other dependents
22. What is the Washington's total federal income tax withholding? $________ - --
ANSWER IS ---IDK
REVIEW PAPER WITH VERIFIED ANSWERS
& DETAILED SOLUTIONS | PASS-READY
1. What is the most beneficial filing status that Karen is eligible to claim on her
2021 tax
return? - --ANSWER IS ---Head of Household
2. Karen's Economic Impact Payment (EIP3) must be included in her total income. -
--ANSWER IS ---False
3. What amount may Karen deduct as a charitable contribution when filing her
2021
tax return? - --ANSWER IS ---$300
4. What is the maximum amount Paul and Maggie are eligible to claim for the
child tax
credit? - --ANSWER IS ---$6,600
5. How much of the child care expenses can be used to claim the child and
dependent
care credit? - --ANSWER IS ---$3,500
,6. Form 8889, Part 1 is used to report HSA contributions made by
_______________. - --ANSWER IS ---All the above
7. Carol is eligible to contribute an additional $________ to her HSA because she
is age 55 or older. - --ANSWER IS ---1000
8. What is the total unreimbursed qualified medical expenses reported on Form
8889,
Part II? - --ANSWER IS ---$2,980
9. For the purpose of determining dependency, Marie meets the conditions to be
the
qualifying child of _______________. - --ANSWER IS ---Barbara and Jenny
10. Jenny is not eligible to claim Marie for the earned income credit because her
filing status is Married Filing Separate. - --ANSWER IS ---False
11. Michael's mortgage insurance premium of $230 can be claimed as an itemized
deduction on his Schedule A. - --ANSWER IS ---True
12. What amount of gambling losses is Michael eligible to claim as a deduction on
his Schedule A? - --ANSWER IS ---$1000
13. Sean is not required to file a tax return because he has enough tax withholding
to cover his tax liability. - --ANSWER IS ---False
, 14. Which of the following is not a requirement for Sean to claim the earned
income credit as a single person with no qualifying children in 2021? - --ANSWER
IS ---Sean must be at least age 25 but under age 65 on December 31.
15. What is the taxable portion of Tara's pension from Oak Enterprises using the
simplified method? - --ANSWER IS ---$18,035
16. None of Tara's social security income is taxable. - --ANSWER IS ---False
17. What is the total amount of other income reported on the Washingtons' Form
1040, Schedule 1 ? - --ANSWER IS ---$3,900
18. Gilbert is eligible to deduct $500 as an adjustment to income on Form 1040,
Schedule 1 for qualified educator expenses. - --ANSWER IS ---False
19. The Washington's standard deduction on their 2021 tax return is $________. -
--ANSWER IS ---26450
20. The total qualified expenses for the American Opportunity Credit are $
_________. - --ANSWER IS ---IDK
21. Which of the following credits are the Washingtons' eligible to claim on their
tax return? - --ANSWER IS ---Credit for other dependents
22. What is the Washington's total federal income tax withholding? $________ - --
ANSWER IS ---IDK
