VITA CERTIFICATION EXAMS
COMPILATION FULL SOLUTION SCRIPT
2026 QUESTIONS WITH ANSWERS GRADED
A+
⩥Can Brittany claim Hayden as a dependent? Answer: No, because
Brittany qualifies as Mike's dependent.
⩥Mike has no qualifying children for the earned income credit. Answer:
False
⩥Basic Scenario 4:
Paul and Jessica Vermillion
AGE: 24 and 22, married and want to file joint
CHILDREN: Naomi, 3 and lived with them all year.
Paid and Jessica lived in the U.S. all year and have Individual Taxpayer
Identification Numbers. They are not U.S. Citizens and are not lawfully
present in the U.S.
Paul earned $32,000 in wages.
Both provide support for Naomi.
Naomi has a SS and is a U.S. Citizen.
, Paul and Jessica do not have insurance, and Naomi has minimum
coverage.. Answer: Paul and Jessica qualify for a health insurance
coverage exemption.
a. True
b. False CORRECT
Are Paul and Jessica eligible to claim the earned income credit?
a. Yes, because Naomi is a U.S. citizen. CORRECT
b. Yes, because they have earned income.
c. No, because Jessica had no earned income.
d. No, because Paul and Jessica have ITINs.
Paul and Jessica can claim Naomi as a dependent on their tax return.
a. True CORRECT
b. False
⩥Would earning income in a foreign country prevent a taxpayer from
being eligible for the EIC?. Answer: No; Taxpayers who do not exclude
their foreign income from their gross income may still be eligible for the
EIC
⩥Would receiving $2,100 in investment income prevent a taxpayer from
being eligible for the EIC?. Answer: No; a taxpayer may receive up to
$3,400 in investment income and still be eligible for EIC.
COMPILATION FULL SOLUTION SCRIPT
2026 QUESTIONS WITH ANSWERS GRADED
A+
⩥Can Brittany claim Hayden as a dependent? Answer: No, because
Brittany qualifies as Mike's dependent.
⩥Mike has no qualifying children for the earned income credit. Answer:
False
⩥Basic Scenario 4:
Paul and Jessica Vermillion
AGE: 24 and 22, married and want to file joint
CHILDREN: Naomi, 3 and lived with them all year.
Paid and Jessica lived in the U.S. all year and have Individual Taxpayer
Identification Numbers. They are not U.S. Citizens and are not lawfully
present in the U.S.
Paul earned $32,000 in wages.
Both provide support for Naomi.
Naomi has a SS and is a U.S. Citizen.
, Paul and Jessica do not have insurance, and Naomi has minimum
coverage.. Answer: Paul and Jessica qualify for a health insurance
coverage exemption.
a. True
b. False CORRECT
Are Paul and Jessica eligible to claim the earned income credit?
a. Yes, because Naomi is a U.S. citizen. CORRECT
b. Yes, because they have earned income.
c. No, because Jessica had no earned income.
d. No, because Paul and Jessica have ITINs.
Paul and Jessica can claim Naomi as a dependent on their tax return.
a. True CORRECT
b. False
⩥Would earning income in a foreign country prevent a taxpayer from
being eligible for the EIC?. Answer: No; Taxpayers who do not exclude
their foreign income from their gross income may still be eligible for the
EIC
⩥Would receiving $2,100 in investment income prevent a taxpayer from
being eligible for the EIC?. Answer: No; a taxpayer may receive up to
$3,400 in investment income and still be eligible for EIC.
