VITA Certification Test Questions with
Correct Answers
To ensure quality service and accurate return preparation, every site is required to have a process for
assigning taxpayers to IRS tax law-certified preparers who are certified at or above the level required to
prepare their tax return.
a. True b. False - Answer-a. True
During the intake process, which of the following should the volunteer verify that the taxpayer and
spouse, if applicable, have with them to ensure the taxpayers can be served that day?
a. Photo identification for both
b. Social Security or taxpayer identification number verification documents for everyone listed on the
return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above - Answer-d. All of the above
Explaining the intake/interview and quality review process is important so the taxpayer understands
they are expected to:
a. Have a completed Form 13614-C, Intake/Interview & Quality Review Sheet, prior to having the return
prepared.
b. Answer the tax preparer's additional questions during the interview.
c. Participate in the quality review of their tax return.
d. All of the above. - Answer-d. All of the above.
, Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance to a taxpayer he
was helping. Jim is an insurance agent in the community. Jan feels like Jim was pushy, made the
taxpayer uncomfortable, and violated Volunteer Standard of Conduct #3. What should Jan do?
a. Make an announcement to the taxpayers in the waiting room to ignore Jim if he tries to sell them
insurance.
b. Tell the site coordinator what she heard, so he can immediately remove Jim from the site and report
the incident using the external referral process by sending an email to .
c. Mind her own business and do nothing. - Answer-b. Tell the site coordinator what she heard, so he
can immediately remove Jim from the site and report the incident using the external referral process by
sending an email to .
Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash income does not need to be
reported because the IRS will never know about it. Ann indicated NO cash income on Form 13614-C. Ann
prepared the return without the cash income. The designated quality reviewer was unaware of the
conversation and therefore unaware of the cash income and the return was printed, signed, and e-filed.
Did the designated quality reviewer violate the Volunteer Standards of Conduct?
a. Yes b. No - Answer-b. No
Pat is a paid tax preparer in the community; he also gives back to the community by serving as an IRS tax
law-certified volunteer tax preparer at a VITA/TCE site. While conducting the interview with the
taxpayer, Pat discovers the taxpayer's small business will generate a loss, making the return out of scope
for the VITA/ TCE Programs. Pat explains to the taxpayer that the tax return cannot be prepared at the
VITA/TCE site, but he will offer the taxpayer a discount at his paid tax preparation business down the
road. Has Pat violated the Volunteer Standards of Conduct (VSC)?
a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the VITA/TCE site.
b. No, it is not a violation since the return cannot be prepared at the site.
c. No, none of the VSC addresses soliciting business while volunteering at the VITA/TCE site. - Answer-a.
Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the VITA/TCE site.
Maggie wants her tax refund quickly; however, she doesn't have a bank account for direct deposit. She
asks Josh, the tax law-certified preparer, to deposit her refund into his checking account and turn the
funds over to her when received. If Josh agrees to do this, has he violated any of the Volunteer
Standards of Conduct?
Correct Answers
To ensure quality service and accurate return preparation, every site is required to have a process for
assigning taxpayers to IRS tax law-certified preparers who are certified at or above the level required to
prepare their tax return.
a. True b. False - Answer-a. True
During the intake process, which of the following should the volunteer verify that the taxpayer and
spouse, if applicable, have with them to ensure the taxpayers can be served that day?
a. Photo identification for both
b. Social Security or taxpayer identification number verification documents for everyone listed on the
return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above - Answer-d. All of the above
Explaining the intake/interview and quality review process is important so the taxpayer understands
they are expected to:
a. Have a completed Form 13614-C, Intake/Interview & Quality Review Sheet, prior to having the return
prepared.
b. Answer the tax preparer's additional questions during the interview.
c. Participate in the quality review of their tax return.
d. All of the above. - Answer-d. All of the above.
, Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance to a taxpayer he
was helping. Jim is an insurance agent in the community. Jan feels like Jim was pushy, made the
taxpayer uncomfortable, and violated Volunteer Standard of Conduct #3. What should Jan do?
a. Make an announcement to the taxpayers in the waiting room to ignore Jim if he tries to sell them
insurance.
b. Tell the site coordinator what she heard, so he can immediately remove Jim from the site and report
the incident using the external referral process by sending an email to .
c. Mind her own business and do nothing. - Answer-b. Tell the site coordinator what she heard, so he
can immediately remove Jim from the site and report the incident using the external referral process by
sending an email to .
Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash income does not need to be
reported because the IRS will never know about it. Ann indicated NO cash income on Form 13614-C. Ann
prepared the return without the cash income. The designated quality reviewer was unaware of the
conversation and therefore unaware of the cash income and the return was printed, signed, and e-filed.
Did the designated quality reviewer violate the Volunteer Standards of Conduct?
a. Yes b. No - Answer-b. No
Pat is a paid tax preparer in the community; he also gives back to the community by serving as an IRS tax
law-certified volunteer tax preparer at a VITA/TCE site. While conducting the interview with the
taxpayer, Pat discovers the taxpayer's small business will generate a loss, making the return out of scope
for the VITA/ TCE Programs. Pat explains to the taxpayer that the tax return cannot be prepared at the
VITA/TCE site, but he will offer the taxpayer a discount at his paid tax preparation business down the
road. Has Pat violated the Volunteer Standards of Conduct (VSC)?
a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the VITA/TCE site.
b. No, it is not a violation since the return cannot be prepared at the site.
c. No, none of the VSC addresses soliciting business while volunteering at the VITA/TCE site. - Answer-a.
Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the VITA/TCE site.
Maggie wants her tax refund quickly; however, she doesn't have a bank account for direct deposit. She
asks Josh, the tax law-certified preparer, to deposit her refund into his checking account and turn the
funds over to her when received. If Josh agrees to do this, has he violated any of the Volunteer
Standards of Conduct?
