VITA Exam Q&A
9.During the intake process, the volunteer should verify the taxpayer and spouse, if
applicable, have photo identification. Additionally, taxpayers must provide verification
of taxpayer identification number (SSN or ITIN) for everyone who will be on the tax
return. - Answer-True
10.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? - Answer-
A. Advanced
1.All IRS-certified volunteer preparers participating in the VITA/TCE Programs must
use Form 13614-C along with an effective interview for every return prepared at the
site. - Answer-True
2.What should the certified volunteer preparer do before starting the tax return? -
Answer-D. All of the above
3.When reviewing Form 13614-C, you see the "Interest" question is marked "Yes"
and the taxpayer gives you a Form 1099-INT. You should ask the taxpayer if they
had any other interest income. - Answer-True
4.VITA and TCE sites are required to conduct quality reviews: - Answer-B. Of every
return prepared at the site
5.You do not need to see proof of insurance coverage for a taxpayer if you feel that
this information is not unusual or questionable. - Answer-False INCORRECT
6.A volunteer must review photo identification for every taxpayer to deter the
possibility of identity theft. - Answer-False INCORRECT
7.When does the taxpayer sign the tax return? - Answer-D. After quality review and
after being advised of their responsibility for the accuracy of the information on the
return
8.The site is busy with many taxpayers waiting for assistance. All volunteers are
busy preparing tax returns. Can you quality review the return you just prepared
instead of waiting for someone else to quality review the return? - Answer-C. No, self
review is never an acceptable quality review method
9.Which of the following is true? - Answer-C. Quality review is an effective tool for
preparing an accurate tax return
10.As part of the intake process, each site must: - Answer-D. All of the above
9.During the intake process, the volunteer should verify the taxpayer and spouse, if
applicable, have photo identification. Additionally, taxpayers must provide verification
of taxpayer identification number (SSN or ITIN) for everyone who will be on the tax
return. - Answer-True
10.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? - Answer-
A. Advanced
1.All IRS-certified volunteer preparers participating in the VITA/TCE Programs must
use Form 13614-C along with an effective interview for every return prepared at the
site. - Answer-True
2.What should the certified volunteer preparer do before starting the tax return? -
Answer-D. All of the above
3.When reviewing Form 13614-C, you see the "Interest" question is marked "Yes"
and the taxpayer gives you a Form 1099-INT. You should ask the taxpayer if they
had any other interest income. - Answer-True
4.VITA and TCE sites are required to conduct quality reviews: - Answer-B. Of every
return prepared at the site
5.You do not need to see proof of insurance coverage for a taxpayer if you feel that
this information is not unusual or questionable. - Answer-False INCORRECT
6.A volunteer must review photo identification for every taxpayer to deter the
possibility of identity theft. - Answer-False INCORRECT
7.When does the taxpayer sign the tax return? - Answer-D. After quality review and
after being advised of their responsibility for the accuracy of the information on the
return
8.The site is busy with many taxpayers waiting for assistance. All volunteers are
busy preparing tax returns. Can you quality review the return you just prepared
instead of waiting for someone else to quality review the return? - Answer-C. No, self
review is never an acceptable quality review method
9.Which of the following is true? - Answer-C. Quality review is an effective tool for
preparing an accurate tax return
10.As part of the intake process, each site must: - Answer-D. All of the above
