VITA EXAM QUESTIONS WITH
CORRECT ANSWERS
Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, clients,
facilitators, tax preparers, quality reviewers, etc.) must: - Correct Answers -Annually
pass the volunteer standards of conduct (VSC) certification test with a score of 80% or
higher and sign and date the form 13615, volunteer standards of conduct agreement
agreeing to comply with the VSC by upholding the highest ethical standards
Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct? - Correct Answers -Yes
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? - Correct Answers -Thank the
taxpayer, and explain that you cannot accept any payment for your services
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 or 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? - Correct Answers -b. Jake should explain that a
taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer's bank
account and she will have to open an account in her own name to have the refund direct
deposited
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? - Correct Answers -b. Max has violated the
VSC because he is using confidential information to engage in a financial transaction to
further his own or another's personal interest.
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? - Correct Answers -a. Bob, the tax
law-certified volunteer who prepared the return.
, 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 IRS-SPEC by sending an email to
. Did Sue take appropriate actions as the coordinator? - Correct
Answers -a. Yes
Heidi, a VSC-certified volunteer, is working at the intake station. As part of her duties,
she is required to explain to the taxpayer what they are expected to do today as part of
the return preparation process. What should Heidi tell them? - Correct Answers -d. All of
the above.
9. During the intake process, the volunteer should verify the taxpayer (and secondary
taxpayer if married filing jointly) has government-issued photo identification.
Additionally, taxpayers must provide verification of taxpayer identification numbers (SSN
or ITIN) for everyone listed on the tax return. - Correct Answers -a. True
Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2,
to identify what potential volunteer certification level is needed for this tax return. Mary
sees the taxpayer has checked the "yes" box indicating he has self-employment income
and the certification level next to the question is (A). All other questions answered "yes"
have a (B) certification. When Mary assigns the return to a tax preparer, what tax law
certification level does the tax preparer need? a. Advanced b. Basic c. It doesn't matter,
any level is fine d. No tax law certification is necessary - Correct Answers -a. advanced
Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification
test? - Correct Answers -d. All VITA/TCE site volunteers must pass the VSC certification
test
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct
could result in which of the following? - Correct Answers -d. All of the above may be
considered an appropriate action depending on the type of violation and the sponsoring
organization's corrective actions.
What is the total amount of federal income tax withholding shown on the Fred Jones'
Form(s) W-2 and 1099? - Correct Answers -d. 6622
The taxable amount of Fred's Social Security is $7,650.00 - Correct Answers -a. true
Which of the following statements are true? - Correct Answers -d. all of the above
CORRECT ANSWERS
Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, clients,
facilitators, tax preparers, quality reviewers, etc.) must: - Correct Answers -Annually
pass the volunteer standards of conduct (VSC) certification test with a score of 80% or
higher and sign and date the form 13615, volunteer standards of conduct agreement
agreeing to comply with the VSC by upholding the highest ethical standards
Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct? - Correct Answers -Yes
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? - Correct Answers -Thank the
taxpayer, and explain that you cannot accept any payment for your services
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 or 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? - Correct Answers -b. Jake should explain that a
taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer's bank
account and she will have to open an account in her own name to have the refund direct
deposited
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? - Correct Answers -b. Max has violated the
VSC because he is using confidential information to engage in a financial transaction to
further his own or another's personal interest.
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? - Correct Answers -a. Bob, the tax
law-certified volunteer who prepared the return.
, 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 IRS-SPEC by sending an email to
. Did Sue take appropriate actions as the coordinator? - Correct
Answers -a. Yes
Heidi, a VSC-certified volunteer, is working at the intake station. As part of her duties,
she is required to explain to the taxpayer what they are expected to do today as part of
the return preparation process. What should Heidi tell them? - Correct Answers -d. All of
the above.
9. During the intake process, the volunteer should verify the taxpayer (and secondary
taxpayer if married filing jointly) has government-issued photo identification.
Additionally, taxpayers must provide verification of taxpayer identification numbers (SSN
or ITIN) for everyone listed on the tax return. - Correct Answers -a. True
Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2,
to identify what potential volunteer certification level is needed for this tax return. Mary
sees the taxpayer has checked the "yes" box indicating he has self-employment income
and the certification level next to the question is (A). All other questions answered "yes"
have a (B) certification. When Mary assigns the return to a tax preparer, what tax law
certification level does the tax preparer need? a. Advanced b. Basic c. It doesn't matter,
any level is fine d. No tax law certification is necessary - Correct Answers -a. advanced
Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification
test? - Correct Answers -d. All VITA/TCE site volunteers must pass the VSC certification
test
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct
could result in which of the following? - Correct Answers -d. All of the above may be
considered an appropriate action depending on the type of violation and the sponsoring
organization's corrective actions.
What is the total amount of federal income tax withholding shown on the Fred Jones'
Form(s) W-2 and 1099? - Correct Answers -d. 6622
The taxable amount of Fred's Social Security is $7,650.00 - Correct Answers -a. true
Which of the following statements are true? - Correct Answers -d. all of the above
