VITA BASIC TEST | 30 ACTUAL QUESTIONS & DETAILED
CORRECT ANSWERS WITH RATIONALES 2025|26 {VERIFIED
ANSWERS} ALREADY GRADED A+
1. Calvin has qualifying health insur- True
ance coverage (also known as min-
imum essential coverage) as de-
fined under the Affordable Care
Act.
2. Calvin and Betty may need to True
make a shared responsibility pay-
ment on their joint return if they
don't qualify for an exemption.
3. Who can claim the American op- Dana can claim the credit because Tom is her dependent.
portunity credit?
4. Dana's most advantageous allow- Head of Household
able filing status is:
5. Who can Bob claim as a qualifying Bob can claim Sara, but not Joan.
child(ren) for the earned income
credit?
6. Who can claim Sara as a depen- Joan can claim Sara because she is Sara's mother.
dent? (Wrong)
7. Will may claim R.J. as a dependent True
on his tax return.
8. Is Will able to claim R.J. as a quali- No, because Will has an ITIN.
fying child for the earned income
credit (EIC)?
9. All of the above
, VITA BASIC TEST | 30 ACTUAL QUESTIONS & DETAILED
CORRECT ANSWERS WITH RATIONALES 2025|26 {VERIFIED
ANSWERS} ALREADY GRADED A+
Which benefit(s) can Will claim on
his tax return? (Choose the best
answer)
10. What are the correct filing status- Both John and Marsha must file as Single
es?
11. Is it allowable for John and Marsha No
to each claim one qualifying child
for the earned income credit on
their individual returns?
12. What amount of gambling win-
17. Gordon is over 65. How does that
nings should be reported as other
affect his tax return?
income on Linda's return?
13. Based on her Married Filing Sep-
arately filing status, which edu-
cation benefit is Linda eligible to
claim?
14. What is Gordon's filing status on
his 2017 tax return?
15. The $25 of savings account inter-
est is not required to be report-
ed on the return since no Form
1099-INT was issued.
16. How much of Gordon's Social Se-
curity is taxable?
CORRECT ANSWERS WITH RATIONALES 2025|26 {VERIFIED
ANSWERS} ALREADY GRADED A+
1. Calvin has qualifying health insur- True
ance coverage (also known as min-
imum essential coverage) as de-
fined under the Affordable Care
Act.
2. Calvin and Betty may need to True
make a shared responsibility pay-
ment on their joint return if they
don't qualify for an exemption.
3. Who can claim the American op- Dana can claim the credit because Tom is her dependent.
portunity credit?
4. Dana's most advantageous allow- Head of Household
able filing status is:
5. Who can Bob claim as a qualifying Bob can claim Sara, but not Joan.
child(ren) for the earned income
credit?
6. Who can claim Sara as a depen- Joan can claim Sara because she is Sara's mother.
dent? (Wrong)
7. Will may claim R.J. as a dependent True
on his tax return.
8. Is Will able to claim R.J. as a quali- No, because Will has an ITIN.
fying child for the earned income
credit (EIC)?
9. All of the above
, VITA BASIC TEST | 30 ACTUAL QUESTIONS & DETAILED
CORRECT ANSWERS WITH RATIONALES 2025|26 {VERIFIED
ANSWERS} ALREADY GRADED A+
Which benefit(s) can Will claim on
his tax return? (Choose the best
answer)
10. What are the correct filing status- Both John and Marsha must file as Single
es?
11. Is it allowable for John and Marsha No
to each claim one qualifying child
for the earned income credit on
their individual returns?
12. What amount of gambling win-
17. Gordon is over 65. How does that
nings should be reported as other
affect his tax return?
income on Linda's return?
13. Based on her Married Filing Sep-
arately filing status, which edu-
cation benefit is Linda eligible to
claim?
14. What is Gordon's filing status on
his 2017 tax return?
15. The $25 of savings account inter-
est is not required to be report-
ed on the return since no Form
1099-INT was issued.
16. How much of Gordon's Social Se-
curity is taxable?
