VITA TAX BASICS EXAM| 140+ ACTUAL QUESTIONS WITH DETAILED ANSWERS |2025|26 {VERIFIED ANSWERS} RATIONALES| GRADED A+

VITA TAX BASICS EXAM| 140+ ACTUAL QUESTIONS
WITH DETAILED ANSWERS |2025|26 {VERIFIED
ANSWERS} RATIONALES| GRADED A+
1. Yes Lucy is 36 years old and single, and her gross income is $20,000.
Is Lucy required to file a tax return?
Lucy's income is above the
$12,950 standard deduc-
tion for a single taxpayer

2. No Henrietta and Javier are married and plan to file a join return.
Henrietta is 67 and had a gross income of $11,000 for the tax year.
Henrietta and Javier's com- Javier is 66 and his gross income was $5,000 for the year. Do they
bined income of $16,000 is need to file a tax return?
less than the $25,900 stan-
dard deduction for married
filing jointly

3. D. Interest Which of the following is considered taxable income?
A. Child Support
B. Insurance Proceeds
C. Veterans Benefits
D. Interest

4. Mrs. Fulton, 70, who is Which of the following individuals could use Chart A to determine
single and whose only if they must file a tax return?
sources of income are her
pension and investments. A. Mrs. Harlan, 68, who is recently widowed and supported by her
Her income was less than son
$10,000 B. Mrs. Fulton, 70, who is single and whose only sources of in-
come are her pension and investments. Her income was less than
Mrs. Harlan can be claimed $10,000.
as a dependent on her son's C. Mr. Emmet, 34, a stay-at-home dad filing Head of Household,
return, so she must use Chart B. Mr. Emmet must use Chart C

,VITA TAX BASICS EXAM| 140+ ACTUAL QUESTIONS
WITH DETAILED ANSWERS |2025|26 {VERIFIED
ANSWERS} RATIONALES| GRADED A+
whose income is $6,000 and who
received Form 1095-A showing
Advanced Premium Tax Credit (APTC).

,VITA TAX BASICS EXAM| 140+ ACTUAL QUESTIONS
WITH DETAILED ANSWERS |2025|26 {VERIFIED
ANSWERS} RATIONALES| GRADED A+
5. True True or False? Bob is 27 years old. No one can claim him as a
dependent. His gross income was $17,000 during the tax year.
Bob's income is larger than Based only on this information, Bob is required to file a tax return.
the $12,950 standard de-
duction for a single taxpay-
er

6. False True or False? Janet and Harry are married, file jointly, and lived
together all year. During the tax year, Janet turned 66 and Harry
Janet & Harry's income turned 64. Their gross income was $18,000. Based only on this
is not larger than the information, they are required to file a tax return.
$25,900 standard deduc-
tion for married filing joint-
ly

7. True True or False? Juanita can file as a Qualifying Widow(er). She is
47 years old. Her gross income was $27,000. Based only on this
Juanita's income is larger information, she is required to file a tax return.
than the $25,100 standard
deduction for a Qualifying
Widow(er)

8. B. Begin a return to deter- What should you do if a taxpayer is not required to file a tax return,
mine if filing a tax return and you are uncertain if they will benefit from filing?
would benefit the taxpayer
A. Send the taxpayer to a professional tax preparer
B. Begin a return to determine if filing a tax return would benefit
the taxpayer
C. Tell the taxpayer not to file a tax return

9. C. Social Security card Which of the following can be used to verify a taxpayer's Social

, VITA TAX BASICS EXAM| 140+ ACTUAL QUESTIONS
WITH DETAILED ANSWERS |2025|26 {VERIFIED
ANSWERS} RATIONALES| GRADED A+
Security number and correct name spelling?

A. Driver's license