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VITA Advanced Certification Test – Study Guide – 2025–2026 – Advanced Tax Preparation, IRS Guidelines, and Volunteer Tax Assistance Review Material

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This document reviews key topics commonly covered on the VITA Advanced Certification Test, including federal tax law, filing statuses, deductions, credits, income reporting, and IRS compliance procedures. It is structured as a study guide to support understanding of advanced tax preparation concepts and Volunteer Income Tax Assistance (VITA) program requirements. The material focuses on concept mastery and certification preparation rather than reproduction of actual exam questions or answers.

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VITA 2026 ADVANCED TEST EXAM
(UPDATED 2026) QUESTIONS
WITH VERIFIED AND CORRECT
ANSWERS | LATEST ALREADY
GRADED A+ UPDATE 2026
(COMPLETE SOLUTIONS)
ASSURED SUCCESS/GRADED A+!!!
VOLUNTEER STANDARDS OF CONDUCT TEST QUESTIONS



1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client
facilitators, tax preparers, quality reviewers, etc.) must: - answer-a. Annually pass the
Volunteer Standards of Conduct (VSC) certification test with a score of

80% or higher.

b. Sign and date the Form 13615, Volunteer Standards of Conduct Agreement, agreeing
to

comply with the VSC by upholding the highest ethical standards.

c. Pass the Advanced tax law certification.

d. All of the above.

e. Both a and b <<< CORRECT



2. Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct? - answer-Yes



3. If a taxpayer offers you a $20 bill because they were so happy about the quality
service they received, what is the appropriate action to take? - answer-Thank the
taxpayer, and explain that you cannot accept any payment for your services.

, 4. Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site. When preparing
a return for Jill, Jake learns that Jill does not have a bank account to receive a direct
deposit of her refund. Jill is distraught when Jake tells her the paper refund check will
take three to four weeks longer than the refund being direct deposited. Jill asks Jake if he
can deposit her refund in his bank account and then turn the money over to her when he
gets it. What should

Jake do? - answer-Max has violated the VSC because he is using the information he
gained about Ali to further his own or another's personal benefit.



5. Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the interview
that Ali has no health insurance. After Ali leaves the site, Max writes her name and
contact information down to take home to his wife who sells health insurance for profit.
Which of the following statements is true? - answer-Max has violated the VSC because
he is using the information he gained about Ali to

further his own or another's personal benefit.



6. Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income
does not need to be reported because the IRS does not know about it. Bob indicated NO
cash income on Form 13614-C. Bob prepared a tax return excluding the cash income.
Jim, the designated quality reviewer, was unaware of the conversation and therefore
unaware of the cash income and the return was printed, signed, and e-filed. Who
violated the Volunteer Standards of Conduct? - answer-Bob, the tax law-certified
volunteer who prepared the return.



7. Sue, a VITA/TCE coordinator, was watching the local news when she saw Aaron, a
new tax law-certified volunteer, in a story about several bank employees being arrested
for suspicion of embezzlement. She saw Aaron being led out of the bank in handcuffs.
Three days later, Sue is shocked when she sees Aaron show up at the site ready to
volunteer, apparently out on bond. She pulls Aaron aside and explains that his arrest on
suspicion of embezzlement could have a negative effect on the site and therefore she
must ask him to leave the site. Sue removed his access to the software, she then uses
the external referral process to report the details to SPEC headquarters by sending an
email to . Did Sue take appropriate actions as the coordinator? -
answer-Yes

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