TAX 1 VITA TEST MATERIAL - PROF. YAN ZHOU QUESTIONS &
ANSWERS
Correct
Incorrect
Your answers
1 of 56
Term
VITA/TCE sites are required to conduct quality reviews:
Give this one a try later!
For all returns prepared by
volunteers with certification levels For every return prepared at
below Advanced, Military, or the site.
International.
For all returns prepared by
volunteers who have less than two Only when there is a quality
years of experience preparing reviewer available
returns.
Don't know?
2 of 56
,Term
Interview Notes
• Scott and Barbara are married and want to file a joint return.
• Scott is a U.S. citizen and has a valid Social Security number.
Barbara is a resident alien and has an ITIN. They resided in the
United States all year with their children.
• Scott and Barbara have two children, Maria, age 8, and Luis, age 16.
Maria and Luis are U.S. citizens and have valid Social Security
numbers.
• Scott earned $22,000 in wages.
• Barbara earned $20,000 in wages.
• In order to work, the Gymses paid $2,000 to their son Luis to care
for Maria after school.
• Scott and Barbara provided all of the support for their two children.
The Gymses qualify for the child and dependent care credit
Give this one a try later!
False True
Don't know?
3 of 56
Term
The Monroes are eligible to claim the credit for other dependents
on their tax return.
,Give this one a try later!
False True
Don't know?
4 of 56
Term
All IRS-certified volunteer preparers participating in the VITA/TCE
programs must use Form 13614-C or Form 13614-NR along with a
thorough interview for every return prepared at the site.
Give this one a try later!
True False
Don't know?
5 of 56
Term
The amount of Julia's lifetime learning credit is $480.
, Give this one a try later!
False True
Don't know?
6 of 56
Term
Matthew is eligible to deduct qualified educator expenses in the
amount of $____________ (Note: whole number only, do not use special
characters.)
Give this one a try later!
$400 $200
$300 $100
Don't know?
7 of 56
Term
Interview Notes
• Carmen, age 61, is single. She owns her home and provided all the
costs of keeping up her home for the entire year. Her only income
for 2023 was $48,000 in W-2 wages.
• Abigail, age 24, and her daughter Andrea, age 4, moved in with
ANSWERS
Correct
Incorrect
Your answers
1 of 56
Term
VITA/TCE sites are required to conduct quality reviews:
Give this one a try later!
For all returns prepared by
volunteers with certification levels For every return prepared at
below Advanced, Military, or the site.
International.
For all returns prepared by
volunteers who have less than two Only when there is a quality
years of experience preparing reviewer available
returns.
Don't know?
2 of 56
,Term
Interview Notes
• Scott and Barbara are married and want to file a joint return.
• Scott is a U.S. citizen and has a valid Social Security number.
Barbara is a resident alien and has an ITIN. They resided in the
United States all year with their children.
• Scott and Barbara have two children, Maria, age 8, and Luis, age 16.
Maria and Luis are U.S. citizens and have valid Social Security
numbers.
• Scott earned $22,000 in wages.
• Barbara earned $20,000 in wages.
• In order to work, the Gymses paid $2,000 to their son Luis to care
for Maria after school.
• Scott and Barbara provided all of the support for their two children.
The Gymses qualify for the child and dependent care credit
Give this one a try later!
False True
Don't know?
3 of 56
Term
The Monroes are eligible to claim the credit for other dependents
on their tax return.
,Give this one a try later!
False True
Don't know?
4 of 56
Term
All IRS-certified volunteer preparers participating in the VITA/TCE
programs must use Form 13614-C or Form 13614-NR along with a
thorough interview for every return prepared at the site.
Give this one a try later!
True False
Don't know?
5 of 56
Term
The amount of Julia's lifetime learning credit is $480.
, Give this one a try later!
False True
Don't know?
6 of 56
Term
Matthew is eligible to deduct qualified educator expenses in the
amount of $____________ (Note: whole number only, do not use special
characters.)
Give this one a try later!
$400 $200
$300 $100
Don't know?
7 of 56
Term
Interview Notes
• Carmen, age 61, is single. She owns her home and provided all the
costs of keeping up her home for the entire year. Her only income
for 2023 was $48,000 in W-2 wages.
• Abigail, age 24, and her daughter Andrea, age 4, moved in with
