VITA Certification Exam Questions with
Complete Answers
Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C,
page 2, to identify what potential volunteer certification level is needed for this tax
return. Mary sees the taxpayer has checked the "yes" box indicating he has self-
employment income and the certification level next to the question is (A). All other
questions answered "yes" have a (B) certification. When Mary assigns the return to a
tax preparer, what tax law certification level should the tax preparer have?
a. Advanced
b. Basic
c. It doesn't matter, any level is fine
d. No tax law certification is necessary - Answer-a. Advanced
During the intake process, the volunteer should verify the taxpayer and spouse, if
applicable, have photo identification. Additionally, taxpayers must provide verifica-
tion of taxpayer identification number (SSN or ITIN) for everyone who will be on the
tax return.
a. True b. False - Answer-a. True
Heidi, a VSC-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, Intake/Interview & Quality Review Sheet, must be completed prior
to having the return prepared.
b. You will be interviewed by the return preparer and asked additional questions as
needed.
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. - Answer-d. All of the above.
Sue, a VITA/TCE site coordinator, was watching the local news when she saw
Aaron, a new tax law-certified volunteer, in a story about several bank employees
being arrested for suspicion of embezzlement. She saw Aaron being led out of the
bank in handcuffs. Three days later, Sue is shocked when she sees Aaron show up
at the site ready to volunteer, apparently out on bond. She pulls Aaron aside and
explains that his arrest on suspicion of embezzlement could have a negative effect
on the site and therefore she must ask him to leave the site. Sue uses the external
referral process to report the details to IRS-SPEC by sending an email to
. Did Sue take appropriate actions as the site coordinator?
a. Yes b. No - Answer-a. Yes
Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income
does not need to be reported because the IRS does not know about it. Bob indicated
NO cash income on Form 13614-C. Bob prepared a tax return excluding the cash
income. Jim, 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. Who has violated the Volunteer Standards of Conduct?
, a. Bob, the tax law-certified volunteer who prepared the return.
b. Jim, the designated quality reviewer who was unaware of the cash income when
he reviewed the return.
c. Betty, the site coordinator.
d. No one has violated the Volunteer Standards of Conduct. - Answer-a. Bob, the tax
law-certified volunteer who prepared the return.
Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the
interview that Ali has no health insurance. After Ali leaves the site, Max writes her
name and contact information down to take home to his wife who sells health
insurance for profit. Which of the following statements is true?
a. There is no violation to the Volunteer Standards of Conduct (VSC) unless Max's
wife makes a big commission on the sale of health insurance to Ali.
b. Max has violated the VSC because he is using confidential information to engage
in a financial transaction to further his own or another's personal interest.
c. Max is doing Ali a favor by using her personal information to secure business for
his wife.
d. Information a taxpayer provides at a VITA/TCE site can be used for the volunteer's
personal gain. - Answer-b. Max has violated the VSC because he is using
confidential information to engage in a financial transaction to further his own or
another's personal interest.
Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site. When
preparing a return for Jill, Jake learns that Jill does not have a bank account to
receive a direct deposit of her refund. Jill is distraught when Jake tells her the paper
refund check will take three or four weeks longer than the refund being direct
deposited. Jill asks a. Jake if he can deposit her refund in his bank account and then
turn the money over to her when he gets it. What should Jake do?
b. Jake can offer to use his account to receive the direct deposit, and turn the money
over to Jill once the refund is deposited.
c. Jake should explain that a taxpayer's federal or state refund cannot be deposited
into a VITA/TCE volunteer bank account and she will have to open an account in her
own name to have the refund direct deposited.
d. Jake can suggest she borrow a bank account number from a friend because the
taxpayer's name does not ne - Answer-c. Jake should explain that a taxpayer's
federal or state refund cannot be deposited into a VITA/TCE volunteer bank account
and she will have to open an account in her own name to have the refund direct
deposited.
If a taxpayer offers you a $20 bill because they were so happy about the quality
service they received, what would be the appropriate action to take?
a. Take the $20 and thank the taxpayer for the tip.
b. Tell the taxpayer it would be better to have the $20 deposited directly into your
bank account from his refund.
c. Thank the taxpayer, and explain that you cannot accept any payment for your
services.
d. Refer the taxpayer to the tip jar located on the quality review and print station. -
Answer-c. Thank the taxpayer, and explain that you cannot accept any payment for
your services.
Complete Answers
Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C,
page 2, to identify what potential volunteer certification level is needed for this tax
return. Mary sees the taxpayer has checked the "yes" box indicating he has self-
employment income and the certification level next to the question is (A). All other
questions answered "yes" have a (B) certification. When Mary assigns the return to a
tax preparer, what tax law certification level should the tax preparer have?
a. Advanced
b. Basic
c. It doesn't matter, any level is fine
d. No tax law certification is necessary - Answer-a. Advanced
During the intake process, the volunteer should verify the taxpayer and spouse, if
applicable, have photo identification. Additionally, taxpayers must provide verifica-
tion of taxpayer identification number (SSN or ITIN) for everyone who will be on the
tax return.
a. True b. False - Answer-a. True
Heidi, a VSC-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, Intake/Interview & Quality Review Sheet, must be completed prior
to having the return prepared.
b. You will be interviewed by the return preparer and asked additional questions as
needed.
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. - Answer-d. All of the above.
Sue, a VITA/TCE site coordinator, was watching the local news when she saw
Aaron, a new tax law-certified volunteer, in a story about several bank employees
being arrested for suspicion of embezzlement. She saw Aaron being led out of the
bank in handcuffs. Three days later, Sue is shocked when she sees Aaron show up
at the site ready to volunteer, apparently out on bond. She pulls Aaron aside and
explains that his arrest on suspicion of embezzlement could have a negative effect
on the site and therefore she must ask him to leave the site. Sue uses the external
referral process to report the details to IRS-SPEC by sending an email to
. Did Sue take appropriate actions as the site coordinator?
a. Yes b. No - Answer-a. Yes
Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income
does not need to be reported because the IRS does not know about it. Bob indicated
NO cash income on Form 13614-C. Bob prepared a tax return excluding the cash
income. Jim, 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. Who has violated the Volunteer Standards of Conduct?
, a. Bob, the tax law-certified volunteer who prepared the return.
b. Jim, the designated quality reviewer who was unaware of the cash income when
he reviewed the return.
c. Betty, the site coordinator.
d. No one has violated the Volunteer Standards of Conduct. - Answer-a. Bob, the tax
law-certified volunteer who prepared the return.
Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the
interview that Ali has no health insurance. After Ali leaves the site, Max writes her
name and contact information down to take home to his wife who sells health
insurance for profit. Which of the following statements is true?
a. There is no violation to the Volunteer Standards of Conduct (VSC) unless Max's
wife makes a big commission on the sale of health insurance to Ali.
b. Max has violated the VSC because he is using confidential information to engage
in a financial transaction to further his own or another's personal interest.
c. Max is doing Ali a favor by using her personal information to secure business for
his wife.
d. Information a taxpayer provides at a VITA/TCE site can be used for the volunteer's
personal gain. - Answer-b. Max has violated the VSC because he is using
confidential information to engage in a financial transaction to further his own or
another's personal interest.
Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site. When
preparing a return for Jill, Jake learns that Jill does not have a bank account to
receive a direct deposit of her refund. Jill is distraught when Jake tells her the paper
refund check will take three or four weeks longer than the refund being direct
deposited. Jill asks a. Jake if he can deposit her refund in his bank account and then
turn the money over to her when he gets it. What should Jake do?
b. Jake can offer to use his account to receive the direct deposit, and turn the money
over to Jill once the refund is deposited.
c. Jake should explain that a taxpayer's federal or state refund cannot be deposited
into a VITA/TCE volunteer bank account and she will have to open an account in her
own name to have the refund direct deposited.
d. Jake can suggest she borrow a bank account number from a friend because the
taxpayer's name does not ne - Answer-c. Jake should explain that a taxpayer's
federal or state refund cannot be deposited into a VITA/TCE volunteer bank account
and she will have to open an account in her own name to have the refund direct
deposited.
If a taxpayer offers you a $20 bill because they were so happy about the quality
service they received, what would be the appropriate action to take?
a. Take the $20 and thank the taxpayer for the tip.
b. Tell the taxpayer it would be better to have the $20 deposited directly into your
bank account from his refund.
c. Thank the taxpayer, and explain that you cannot accept any payment for your
services.
d. Refer the taxpayer to the tip jar located on the quality review and print station. -
Answer-c. Thank the taxpayer, and explain that you cannot accept any payment for
your services.
