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VITA CERTIFICATION EXAM
2026|ACTUAL QUESTIONS AND
ANSWERS
Which of the following statements is NOT correct?
a. Volunteers should confirm the taxpayer's identity through photo ID.
b. Volunteers should verify the Social Security number and/or ITIN.
c. Volunteers should review all documents needed to prepare an accurate return.
d. Volunteers do not need to refer to the intake sheet when preparing the tax
return . - correct-answer - d. Volunteers do not need to refer to the intake sheet
when preparing the tax return .
The quality review process includes:
a. Assigning a Quality Reviewer with the appropriate certification level.
b. Inviting the taxpayer to participate in the quality review.
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c. Explaining to the taxpayer that they are responsible for the information on their
tax return.
d. All of the above - correct-answer - d. All of the above
True or False: An interview of the taxpayer should only be performed if the site is
not busy . - correct-answer - False
Explaining the intake/interview and quality review process is important so the
taxpayer understands they are expected to:
a . Have a completed Form 13614-C prior to having the return prepared
b . Answer the tax preparer's additional questions during the interview
c . Participate in the quality review of their tax return
d . All of the above - correct-answer - d. All of the above
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True or False: All IRS-certified volunteer preparers participating in the VITA/TCE
Programs must use Form 13614-C along with an effective interview for every
return prepared at the site - correct-answer - True
What should the certified volunteer preparer do before starting the tax return?
a. Make sure all questions on Form 13614-C are answered
b. Change "Unsure" answers to "Yes" or "No" based on a conversation with the
taxpayer
c. Verify the return is within your certification level
d. All of the above - correct-answer - c. Verify the return is within your
certification level
True or False: When reviewing Form 13614-C, you see the "Interest" question is
marked "Yes" and the taxpayer gives you a Form 1099-INT . You should ask the
taxpayer if they had any other interest income - correct-answer - True
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VITA and TCE sites are required to conduct quality reviews:
a. Of all the returns prepared by volunteers who have less than two years of
experience preparing returns
b. Of every return prepared at the site
c. Only when there is a Quality Reviewer available
d. Of all returns prepared by volunteers with certification levels below Advanced,
Military, or International - correct-answer - b. Of every return prepared at the
site
True or False: You do not need to see proof of insurance coverage for a taxpayer if
you feel that this information is not unusual or questionable . - correct-answer -
True
True or False: A volunteer must review photo identification for every taxpayer to
deter the possibility of identity theft . - correct-answer - True
VITA CERTIFICATION EXAM
2026|ACTUAL QUESTIONS AND
ANSWERS
Which of the following statements is NOT correct?
a. Volunteers should confirm the taxpayer's identity through photo ID.
b. Volunteers should verify the Social Security number and/or ITIN.
c. Volunteers should review all documents needed to prepare an accurate return.
d. Volunteers do not need to refer to the intake sheet when preparing the tax
return . - correct-answer - d. Volunteers do not need to refer to the intake sheet
when preparing the tax return .
The quality review process includes:
a. Assigning a Quality Reviewer with the appropriate certification level.
b. Inviting the taxpayer to participate in the quality review.
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c. Explaining to the taxpayer that they are responsible for the information on their
tax return.
d. All of the above - correct-answer - d. All of the above
True or False: An interview of the taxpayer should only be performed if the site is
not busy . - correct-answer - False
Explaining the intake/interview and quality review process is important so the
taxpayer understands they are expected to:
a . Have a completed Form 13614-C prior to having the return prepared
b . Answer the tax preparer's additional questions during the interview
c . Participate in the quality review of their tax return
d . All of the above - correct-answer - d. All of the above
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True or False: All IRS-certified volunteer preparers participating in the VITA/TCE
Programs must use Form 13614-C along with an effective interview for every
return prepared at the site - correct-answer - True
What should the certified volunteer preparer do before starting the tax return?
a. Make sure all questions on Form 13614-C are answered
b. Change "Unsure" answers to "Yes" or "No" based on a conversation with the
taxpayer
c. Verify the return is within your certification level
d. All of the above - correct-answer - c. Verify the return is within your
certification level
True or False: When reviewing Form 13614-C, you see the "Interest" question is
marked "Yes" and the taxpayer gives you a Form 1099-INT . You should ask the
taxpayer if they had any other interest income - correct-answer - True
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VITA and TCE sites are required to conduct quality reviews:
a. Of all the returns prepared by volunteers who have less than two years of
experience preparing returns
b. Of every return prepared at the site
c. Only when there is a Quality Reviewer available
d. Of all returns prepared by volunteers with certification levels below Advanced,
Military, or International - correct-answer - b. Of every return prepared at the
site
True or False: You do not need to see proof of insurance coverage for a taxpayer if
you feel that this information is not unusual or questionable . - correct-answer -
True
True or False: A volunteer must review photo identification for every taxpayer to
deter the possibility of identity theft . - correct-answer - True
