VITA/TCE ADVANCED REVIEW 2026 | IRS
VOLUNTEER TAX CERTIFICATION GUIDE
EXAM 300 ACTUAL QUESTIONS AND CORRECT
ANSWERS WITH RATIONALE LATEST UPDATE
ALREADY GRADED A+
The VITA/TCE Advanced Review 2026 is a comprehensive study guide for IRS
volunteer tax preparers seeking Advanced-level certification. It covers 300 unique
multiple-choice questions with detailed rationales across twelve key domains:
Volunteer Standards of Conduct, intake and quality review, filing status and
dependency, income and adjustments, credits and deductions, self-employment,
retirement income, health savings accounts, capital gains, Affordable Care Act
provisions, and special situations. This review helps volunteers master complex tax
law, reinforce critical concepts, and confidently prepare accurate returns for
underserved taxpayers.
SECTION 1: VOLUNTEER STANDARDS OF CONDUCT (Questions 1–30)
1. Which form must all VITA/TCE volunteers sign and date annually to certify
adherence to the Volunteer Standards of Conduct?
A) Form 13615
B) Form 13614-C
C) Form 6744
D) Form 8888
Answer: A) Form 13615
Rationale: Every VITA/TCE volunteer must sign and date Form 13615, Volunteer
Standards of Conduct Agreement, prior to working at a site. This form certifies that
the volunteer has read, understood, and agreed to comply with the VSC.
2. A taxpayer offers a volunteer a $20 bill for their help. According to the
Volunteer Standards of Conduct, what should the volunteer do?
A) Accept it, as it is a small amount
B) Politely decline the payment
C) Accept it but report it to the site coordinator
,D) Donate it to the VITA/TCE program
Answer: B) Politely decline the payment
Rationale: The Volunteer Standards of Conduct prohibit volunteers from accepting
any form of compensation, including gifts, tips, or donations, for their services.
Volunteers must politely decline any offers of payment.
3. A taxpayer asks a VITA/TCE volunteer to deposit their refund into the
volunteer's personal bank account and then turn the funds over to them. This action
is:
A) Acceptable if the taxpayer signs a written authorization
B) Prohibited under the Volunteer Standards of Conduct
C) Allowed for a small handling fee
D) Permitted if the refund is under $1,000
Answer: B) Prohibited under the Volunteer Standards of Conduct
Rationale: Volunteers must never use their personal accounts to facilitate a
taxpayer's refund. The refund must be direct deposited into the taxpayer's own
account or handled via a check.
4. Can a volunteer be removed and barred from the VITA/TCE program for
violating the Volunteer Standards of Conduct?
A) No, only a warning is issued
B) Yes, violations can result in removal and being barred from the program
C) Only if the violation involves theft
D) Only if the taxpayer files a formal complaint
Answer: B) Yes, violations can result in removal and being barred from the
program
Rationale: Violations of the VSC can result in removal from the VITA/TCE
program and being barred from future participation.
5. Max prepares a tax return for Ali at a VITA/TCE site. During the interview, he
learns Ali has no health insurance. After Ali leaves, Max writes her name and
contact information down to give to his wife, who sells health insurance for profit.
Which of the following statements is true?
A) Max has not violated the VSC because he did not charge for the information
B) Max has violated the VSC because he is using the information he gained about
Ali to further his own or another's personal benefit
C) Max has not violated the VSC because his wife is a licensed insurance agent
,D) Max has not violated the VSC because Ali did not specifically ask him not to
share the information
Answer: B) Max has violated the VSC because he is using the information he
gained about Ali to further his own or another's personal benefit
Rationale: The VSC prohibits volunteers from using taxpayer information for
personal benefit or the benefit of another person. Sharing taxpayer information for
solicitation purposes violates confidentiality rules.
6. What is the maximum number of hours of continuing education credit a
volunteer can earn for certifying in tax law at the Advanced level and serving as a
quality reviewer or tax return preparer?
A) 7 hours
B) 10 hours
C) 14 hours
D) 20 hours
Answer: C) 14 hours
Rationale: Volunteers can receive up to 14 hours of CE credits for certifying in tax
law at the Advanced level and volunteering as a quality reviewer or tax return
preparer.
7. Which of the following is NOT a violation of the Volunteer Standards of
Conduct?
A) Accepting a tip from a satisfied taxpayer
B) Using taxpayer information to solicit business for a friend
C) Volunteering at a VITA site while also working as a paid tax preparer, as long
as taxpayer information is not shared
D) Failing to sign Form 13615
Answer: C) Volunteering at a VITA site while also working as a paid tax preparer,
as long as taxpayer information is not shared
Rationale: Volunteers may work as paid tax preparers elsewhere, provided they do
not use VITA/TCE taxpayer information for personal gain or solicit VITA clients
for their paid business.
8. A volunteer who prepares a return for a family member at a VITA site:
A) Violates the VSC because family members are not allowed
B) Does not violate the VSC if the family member meets VITA eligibility
requirements
, C) Always violates the VSC
D) Must have approval from the IRS
Answer: B) Does not violate the VSC if the family member meets VITA eligibility
requirements
Rationale: Preparing returns for family members is not prohibited under the VSC,
provided the taxpayer meets VITA scope and eligibility requirements.
9. What is the primary purpose of the Volunteer Standards of Conduct?
A) To increase volunteer retention
B) To protect taxpayers and ensure the integrity of the VITA/TCE programs
C) To reduce the workload on IRS employees
D) To standardize tax return preparation
Answer: B) To protect taxpayers and ensure the integrity of the VITA/TCE
programs
Rationale: The VSC exists to protect taxpayers, maintain public trust, and ensure
the integrity of the VITA/TCE programs.
10. A volunteer discovers that another volunteer has been accepting payments from
taxpayers. What should the volunteer do?
A) Ignore it, as it is not their concern
B) Report the violation to the site coordinator or IRS
C) Confront the other volunteer privately
D) Resign from the program
Answer: B) Report the violation to the site coordinator or IRS
Rationale: Volunteers are obligated to report known violations of the VSC to the
site coordinator, IRS SPEC, or through appropriate channels.
11. Which of the following is a prohibited activity under the VSC?
A) Explaining tax law to a taxpayer
B) Preparing a return for a taxpayer who meets VITA eligibility
C) Offering to prepare a taxpayer's return for a fee outside of VITA
D) Referring a taxpayer to another VITA site
Answer: C) Offering to prepare a taxpayer's return for a fee outside of VITA
Rationale: Soliciting VITA/TCE taxpayers for paid tax preparation services is
strictly prohibited under the VSC.
VOLUNTEER TAX CERTIFICATION GUIDE
EXAM 300 ACTUAL QUESTIONS AND CORRECT
ANSWERS WITH RATIONALE LATEST UPDATE
ALREADY GRADED A+
The VITA/TCE Advanced Review 2026 is a comprehensive study guide for IRS
volunteer tax preparers seeking Advanced-level certification. It covers 300 unique
multiple-choice questions with detailed rationales across twelve key domains:
Volunteer Standards of Conduct, intake and quality review, filing status and
dependency, income and adjustments, credits and deductions, self-employment,
retirement income, health savings accounts, capital gains, Affordable Care Act
provisions, and special situations. This review helps volunteers master complex tax
law, reinforce critical concepts, and confidently prepare accurate returns for
underserved taxpayers.
SECTION 1: VOLUNTEER STANDARDS OF CONDUCT (Questions 1–30)
1. Which form must all VITA/TCE volunteers sign and date annually to certify
adherence to the Volunteer Standards of Conduct?
A) Form 13615
B) Form 13614-C
C) Form 6744
D) Form 8888
Answer: A) Form 13615
Rationale: Every VITA/TCE volunteer must sign and date Form 13615, Volunteer
Standards of Conduct Agreement, prior to working at a site. This form certifies that
the volunteer has read, understood, and agreed to comply with the VSC.
2. A taxpayer offers a volunteer a $20 bill for their help. According to the
Volunteer Standards of Conduct, what should the volunteer do?
A) Accept it, as it is a small amount
B) Politely decline the payment
C) Accept it but report it to the site coordinator
,D) Donate it to the VITA/TCE program
Answer: B) Politely decline the payment
Rationale: The Volunteer Standards of Conduct prohibit volunteers from accepting
any form of compensation, including gifts, tips, or donations, for their services.
Volunteers must politely decline any offers of payment.
3. A taxpayer asks a VITA/TCE volunteer to deposit their refund into the
volunteer's personal bank account and then turn the funds over to them. This action
is:
A) Acceptable if the taxpayer signs a written authorization
B) Prohibited under the Volunteer Standards of Conduct
C) Allowed for a small handling fee
D) Permitted if the refund is under $1,000
Answer: B) Prohibited under the Volunteer Standards of Conduct
Rationale: Volunteers must never use their personal accounts to facilitate a
taxpayer's refund. The refund must be direct deposited into the taxpayer's own
account or handled via a check.
4. Can a volunteer be removed and barred from the VITA/TCE program for
violating the Volunteer Standards of Conduct?
A) No, only a warning is issued
B) Yes, violations can result in removal and being barred from the program
C) Only if the violation involves theft
D) Only if the taxpayer files a formal complaint
Answer: B) Yes, violations can result in removal and being barred from the
program
Rationale: Violations of the VSC can result in removal from the VITA/TCE
program and being barred from future participation.
5. Max prepares a tax return for Ali at a VITA/TCE site. During the interview, he
learns Ali has no health insurance. After Ali leaves, Max writes her name and
contact information down to give to his wife, who sells health insurance for profit.
Which of the following statements is true?
A) Max has not violated the VSC because he did not charge for the information
B) Max has violated the VSC because he is using the information he gained about
Ali to further his own or another's personal benefit
C) Max has not violated the VSC because his wife is a licensed insurance agent
,D) Max has not violated the VSC because Ali did not specifically ask him not to
share the information
Answer: B) Max has violated the VSC because he is using the information he
gained about Ali to further his own or another's personal benefit
Rationale: The VSC prohibits volunteers from using taxpayer information for
personal benefit or the benefit of another person. Sharing taxpayer information for
solicitation purposes violates confidentiality rules.
6. What is the maximum number of hours of continuing education credit a
volunteer can earn for certifying in tax law at the Advanced level and serving as a
quality reviewer or tax return preparer?
A) 7 hours
B) 10 hours
C) 14 hours
D) 20 hours
Answer: C) 14 hours
Rationale: Volunteers can receive up to 14 hours of CE credits for certifying in tax
law at the Advanced level and volunteering as a quality reviewer or tax return
preparer.
7. Which of the following is NOT a violation of the Volunteer Standards of
Conduct?
A) Accepting a tip from a satisfied taxpayer
B) Using taxpayer information to solicit business for a friend
C) Volunteering at a VITA site while also working as a paid tax preparer, as long
as taxpayer information is not shared
D) Failing to sign Form 13615
Answer: C) Volunteering at a VITA site while also working as a paid tax preparer,
as long as taxpayer information is not shared
Rationale: Volunteers may work as paid tax preparers elsewhere, provided they do
not use VITA/TCE taxpayer information for personal gain or solicit VITA clients
for their paid business.
8. A volunteer who prepares a return for a family member at a VITA site:
A) Violates the VSC because family members are not allowed
B) Does not violate the VSC if the family member meets VITA eligibility
requirements
, C) Always violates the VSC
D) Must have approval from the IRS
Answer: B) Does not violate the VSC if the family member meets VITA eligibility
requirements
Rationale: Preparing returns for family members is not prohibited under the VSC,
provided the taxpayer meets VITA scope and eligibility requirements.
9. What is the primary purpose of the Volunteer Standards of Conduct?
A) To increase volunteer retention
B) To protect taxpayers and ensure the integrity of the VITA/TCE programs
C) To reduce the workload on IRS employees
D) To standardize tax return preparation
Answer: B) To protect taxpayers and ensure the integrity of the VITA/TCE
programs
Rationale: The VSC exists to protect taxpayers, maintain public trust, and ensure
the integrity of the VITA/TCE programs.
10. A volunteer discovers that another volunteer has been accepting payments from
taxpayers. What should the volunteer do?
A) Ignore it, as it is not their concern
B) Report the violation to the site coordinator or IRS
C) Confront the other volunteer privately
D) Resign from the program
Answer: B) Report the violation to the site coordinator or IRS
Rationale: Volunteers are obligated to report known violations of the VSC to the
site coordinator, IRS SPEC, or through appropriate channels.
11. Which of the following is a prohibited activity under the VSC?
A) Explaining tax law to a taxpayer
B) Preparing a return for a taxpayer who meets VITA eligibility
C) Offering to prepare a taxpayer's return for a fee outside of VITA
D) Referring a taxpayer to another VITA site
Answer: C) Offering to prepare a taxpayer's return for a fee outside of VITA
Rationale: Soliciting VITA/TCE taxpayers for paid tax preparation services is
strictly prohibited under the VSC.
