VITA Basic Course Scenarios and Test
Questions
Jeff may need to make a shared responsibility payment - ✔✔ correct answer FALSE
Linda does not need to make a shared responsibility payment because she qualifies for an exemption
under the short coverage gap criteria - ✔✔ correct answer TRUE
Ava cannot claim her son for the earned income credit because he did not live with her for more than
half the year and does not meet the residency test. - ✔✔ correct answer FALSE, attendance at school is
considered temporary absence and this time is counted as time that her child lived with her.
David is Ava's qualifying person for which of the following? (select all that apply) - ✔✔ correct answer -
Head of Household filing status
-Credit for other dependents
-Education credit
What is the amount of Ellen's Standard deduction? - ✔✔ correct answer $18,000
Which credits can Christopher and Amanda claim on their tax return? - ✔✔ correct answer Both A & B
(CHILD AND DEPENDENT CARE CREDIT, CHILD TAX CREDIT)
Who can claim Mark and Kevin as qualifying children for earned income credit? - ✔✔ correct answer
Mathew
What actions should George and Helen take to prevent having a balance due next year? - ✔✔ correct
answer Both A & B (THEY SHOULD USE THE WITHHOLDING CALCULATOR, THEY SHOULD ADJUST THEIR
FORM W-4 TO INCREASE WITHHOLDING)
What is the amount of gambling winnings claimed on Jacob's and Martha's 2018 tax return? - ✔✔
correct answer $2,000
Jacob and Martha can claim $2,000 of qualified education expenses to calculate Daniel's American
credit. - ✔✔ correct answer TRUE
Questions
Jeff may need to make a shared responsibility payment - ✔✔ correct answer FALSE
Linda does not need to make a shared responsibility payment because she qualifies for an exemption
under the short coverage gap criteria - ✔✔ correct answer TRUE
Ava cannot claim her son for the earned income credit because he did not live with her for more than
half the year and does not meet the residency test. - ✔✔ correct answer FALSE, attendance at school is
considered temporary absence and this time is counted as time that her child lived with her.
David is Ava's qualifying person for which of the following? (select all that apply) - ✔✔ correct answer -
Head of Household filing status
-Credit for other dependents
-Education credit
What is the amount of Ellen's Standard deduction? - ✔✔ correct answer $18,000
Which credits can Christopher and Amanda claim on their tax return? - ✔✔ correct answer Both A & B
(CHILD AND DEPENDENT CARE CREDIT, CHILD TAX CREDIT)
Who can claim Mark and Kevin as qualifying children for earned income credit? - ✔✔ correct answer
Mathew
What actions should George and Helen take to prevent having a balance due next year? - ✔✔ correct
answer Both A & B (THEY SHOULD USE THE WITHHOLDING CALCULATOR, THEY SHOULD ADJUST THEIR
FORM W-4 TO INCREASE WITHHOLDING)
What is the amount of gambling winnings claimed on Jacob's and Martha's 2018 tax return? - ✔✔
correct answer $2,000
Jacob and Martha can claim $2,000 of qualified education expenses to calculate Daniel's American
credit. - ✔✔ correct answer TRUE
