©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
VITA Certification Exam Questions and
Answers 100% Solved
Which of the following is a violation of the Volunteer Standards of Conduct?
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer waiting area at the site
c . Using taxpayer's personal information to ask for a date
d. All of the above - ✔✔d. All of the above
Which volunteers must take Volunteer Standards of Conduct training and
test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers - ✔✔d. All of the above
If a volunteer violates the Volunteer Standards of Conduct, what are the
possible consequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of VITA/TCE grant funds
,©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
d . Deactivation of EFIN
e. All of the above - ✔✔e. all of the above
Bob, an IRS tax law certified volunteer preparer, told the taxpayer that cash
income does not need to be reported because the IRS will never find out.
The return was completed without the cash income . Jim, the designated
Quality Reviewer, simply missed this omission and the return was printed,
signed, and e-filed. Who has violated the Volunteer Standards of Conduct?
a. Bob, the IRS tax law certified volunteer preparer
b . Jim, the designated Quality Reviewer
c . Betty, the Site Coordinator
d. No one has violated the Volunteer Standards of Conduct - ✔✔a. Bob,
the IRS tax law certified volunteer preparer
Heidi, a 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?
a . Form 13614-C must be completed prior to having the return prepared
b . You will be interviewed by the return preparer and asked additional
questions as needed
, ©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
c. You need to participate in a quality review of your tax return by someone
other than the return preparer
d. All of the above - ✔✔d. All of the above
Volunteers must verify the taxpayer has the following items as soon as
possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms W-2, 1099-R, etc .
d. All of the above - ✔✔d. All of the above
True or False: The taxpayer should be informed of their responsibility for
the information on the tax return during the quality review process . -
✔✔True
True or False: Volunteers who refuse to use the intake/interview process
are violating the Standards of Conduct. - ✔✔True
True or False: Mary, the Greeter, identifies the taxpayer's tax return
requires Advanced IRS tax law certification. Therefore, the certified tax
preparer must be certified to the Advanced level but the Quality Reviewer
can be certified to any level, including Basic . - ✔✔False
VITA Certification Exam Questions and
Answers 100% Solved
Which of the following is a violation of the Volunteer Standards of Conduct?
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer waiting area at the site
c . Using taxpayer's personal information to ask for a date
d. All of the above - ✔✔d. All of the above
Which volunteers must take Volunteer Standards of Conduct training and
test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers - ✔✔d. All of the above
If a volunteer violates the Volunteer Standards of Conduct, what are the
possible consequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of VITA/TCE grant funds
,©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
d . Deactivation of EFIN
e. All of the above - ✔✔e. all of the above
Bob, an IRS tax law certified volunteer preparer, told the taxpayer that cash
income does not need to be reported because the IRS will never find out.
The return was completed without the cash income . Jim, the designated
Quality Reviewer, simply missed this omission and the return was printed,
signed, and e-filed. Who has violated the Volunteer Standards of Conduct?
a. Bob, the IRS tax law certified volunteer preparer
b . Jim, the designated Quality Reviewer
c . Betty, the Site Coordinator
d. No one has violated the Volunteer Standards of Conduct - ✔✔a. Bob,
the IRS tax law certified volunteer preparer
Heidi, a 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?
a . Form 13614-C must be completed prior to having the return prepared
b . You will be interviewed by the return preparer and asked additional
questions as needed
, ©JOSHCLAY 2024/2025. YEAR PUBLISHED 2024.
c. You need to participate in a quality review of your tax return by someone
other than the return preparer
d. All of the above - ✔✔d. All of the above
Volunteers must verify the taxpayer has the following items as soon as
possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms W-2, 1099-R, etc .
d. All of the above - ✔✔d. All of the above
True or False: The taxpayer should be informed of their responsibility for
the information on the tax return during the quality review process . -
✔✔True
True or False: Volunteers who refuse to use the intake/interview process
are violating the Standards of Conduct. - ✔✔True
True or False: Mary, the Greeter, identifies the taxpayer's tax return
requires Advanced IRS tax law certification. Therefore, the certified tax
preparer must be certified to the Advanced level but the Quality Reviewer
can be certified to any level, including Basic . - ✔✔False
