Link & Learn Taxes (VITA Training
2025/2026)
Bob is 22 and a complete-time pupil for the entire year. During the tax 12 months, he lived
together with his mother and father while he turned into now not within the dorm. During the
tax 12 months, he worked element-time, but that profits did not pay over half of his overall
aid.
Does Bob skip the checks for a qualifying child?
YES.
Bob meets all the qualifying baby exams: he meets the connection check, the age test (due
to the fact he's under 24 and became a complete-time student for as a minimum five months
of the yr), the residency test (due to the fact his time at school is a temporary absence), and
the support test (due to the fact he did not offer at the least half of of his very own aid).
Lucy is 36 years antique and single, and her gross earnings is $20,000. Is Lucy required to
report a tax go back?
YES.
Lucy must record a tax go back for the reason that her income exceeds the quantity for her
age and submitting reputation.
Henrietta and Javier are married and plan to record a joint return. Henrietta is 67 and had a
gross profits of $eleven,000 for the tax yr. Javier is 66. His gross earnings turned into $5,000
for the yr. Do they want to record a tax go back?
NO.
Since their blended gross income is much less than the minimum amount for their a long
time and filing popularity, they do not must report a return.
Which of the subsequent is considered taxable profits?
A Child help
B Insurance proceeds
C Veterans advantages
D Interest
,D. Interest
You need to encompass interest while calculating a taxpayer's taxable income.
Case Study 1: Mostly Likely Filing Status
For the purpose of figuring out whether a person should report a go back, narrowing the
choices down to the maximum in all likelihood submitting popularity(es) is good enough in
most cases.
Based at the consumption and interview sheet proven, which filing fame is that this taxpayer
most probable to apply?
Married Filling Jointly (MFJ)
Which of the following individuals may want to use Chart A to determine in the event that
they need to document a tax return?
A Mrs. Harlan, 68, who is these days widowed and supported by way of her son
B Mrs. Fulton, 70, who's single and whose simplest assets of profits are her pension and
investments. Her income became much less than $10,000.
C Mr. Emmet, 34, a stay-at-home dad submitting Head of Household, whose income is
$6,000 and who received Form 1095-A showing Advanced Premium Tax Credit (APTC).
A. Mrs. Harlan
Mrs. Harlan may be claimed as a dependent on her son's return, so she should use Chart B.
Mr. Emmet should use Chart C.
True or False?
Bob is 27 years antique. No one could claim him as a dependent. His gross earnings
became $17,000 all through the tax yr. Based most effective in this records, Bob is required
to document a tax go back.
TRUE
Bob is required to document a go back.
,True or False?
Janet and Harry are married, document mutually, and lived together all yr. During the tax
year, Janet became 66 and Harry grew to become 64. Their gross income changed into
$18,000. Based handiest on this records, they're required to document a tax go back.
FALSE
Janet and Harry are not required to record.
True or False?
Juanita can document as a Qualifying Widow(er). She is forty seven years vintage. Her
gross profits changed into $27,000. Based most effective on this facts, she is needed to
report a tax go back.
TRUE
What should you do if a taxpayer is not required to report a tax return, and you are unsure if
they'll benefit from filing?
A Send the taxpayer to a professional tax preparer
B Begin a go back to determine if filing a tax return might gain the taxpayer
C Tell the taxpayer not to file a tax go back
B.
Begin a tax return to decide if the taxpayer would gain from filing. Otherwise the taxpayer
may pass over out on receiving certain tax credit.
Which of the following may be used to verify a taxpayer's Social Security variety and
accurate name spelling?
A Driver's license
B Passport
C Social Security card
D Birth certificate
C.
Only legitimate SSA documents which includes Social Security cards or other SSA evidence
of taxpayer identity number for all men and women listed inside the tax return ought to be
used to affirm the validity of a taxpayer's Social Security quantity and call spelling. A motive
force's license or passport must now not be utilized in lieu of SSA statistics.
, For folks that do now not convey their authentic or a copy in their Social Security card, you
can accept both of the subsequent:
A An SSA letter or a Form SSA-1099 declaration
B An ITIN card or letter
C Driver's license
D Both A and B
D. Both A and B
For individuals with out a valid SSN, explain that they ought to have a taxpayer identification
number before you may help them or a copy of an SSA letter or Form SSA-1099 declaration.
True or False?
It is your obligation as a volunteer tax preparer to go into every Social Security quantity
successfully on the tax return.
TRUE
Verifying the accuracy of each name and Social Security variety you input on the go back
prevents delays.
True or False?
If a taxpayer desires to recognize approximately the Presidential Election Campaign Fund
they can find that data in Publication 17.
TRUE
The index in Publication 17 hyperlinks to a paragraph in the bankruptcy on Filing
Information.
Larry and Zelda are married but will no longer report a joint go back. Both are below 65.
Larry's gross income from wages is $30,150, and Zelda's is $4,one hundred. Which of the
subsequent is actual?
A Just Larry is required to document
B Just Zelda is required to file
C Both Larry and Zelda are required to report
D Neither Larry nor Zelda should record
C.
Chart A indicates that taxpayers of any age who use the Married Filing Separately repute
ought to document a return if they had gross profits of $five or greater..
2025/2026)
Bob is 22 and a complete-time pupil for the entire year. During the tax 12 months, he lived
together with his mother and father while he turned into now not within the dorm. During the
tax 12 months, he worked element-time, but that profits did not pay over half of his overall
aid.
Does Bob skip the checks for a qualifying child?
YES.
Bob meets all the qualifying baby exams: he meets the connection check, the age test (due
to the fact he's under 24 and became a complete-time student for as a minimum five months
of the yr), the residency test (due to the fact his time at school is a temporary absence), and
the support test (due to the fact he did not offer at the least half of of his very own aid).
Lucy is 36 years antique and single, and her gross earnings is $20,000. Is Lucy required to
report a tax go back?
YES.
Lucy must record a tax go back for the reason that her income exceeds the quantity for her
age and submitting reputation.
Henrietta and Javier are married and plan to record a joint return. Henrietta is 67 and had a
gross profits of $eleven,000 for the tax yr. Javier is 66. His gross earnings turned into $5,000
for the yr. Do they want to record a tax go back?
NO.
Since their blended gross income is much less than the minimum amount for their a long
time and filing popularity, they do not must report a return.
Which of the subsequent is considered taxable profits?
A Child help
B Insurance proceeds
C Veterans advantages
D Interest
,D. Interest
You need to encompass interest while calculating a taxpayer's taxable income.
Case Study 1: Mostly Likely Filing Status
For the purpose of figuring out whether a person should report a go back, narrowing the
choices down to the maximum in all likelihood submitting popularity(es) is good enough in
most cases.
Based at the consumption and interview sheet proven, which filing fame is that this taxpayer
most probable to apply?
Married Filling Jointly (MFJ)
Which of the following individuals may want to use Chart A to determine in the event that
they need to document a tax return?
A Mrs. Harlan, 68, who is these days widowed and supported by way of her son
B Mrs. Fulton, 70, who's single and whose simplest assets of profits are her pension and
investments. Her income became much less than $10,000.
C Mr. Emmet, 34, a stay-at-home dad submitting Head of Household, whose income is
$6,000 and who received Form 1095-A showing Advanced Premium Tax Credit (APTC).
A. Mrs. Harlan
Mrs. Harlan may be claimed as a dependent on her son's return, so she should use Chart B.
Mr. Emmet should use Chart C.
True or False?
Bob is 27 years antique. No one could claim him as a dependent. His gross earnings
became $17,000 all through the tax yr. Based most effective in this records, Bob is required
to document a tax go back.
TRUE
Bob is required to document a go back.
,True or False?
Janet and Harry are married, document mutually, and lived together all yr. During the tax
year, Janet became 66 and Harry grew to become 64. Their gross income changed into
$18,000. Based handiest on this records, they're required to document a tax go back.
FALSE
Janet and Harry are not required to record.
True or False?
Juanita can document as a Qualifying Widow(er). She is forty seven years vintage. Her
gross profits changed into $27,000. Based most effective on this facts, she is needed to
report a tax go back.
TRUE
What should you do if a taxpayer is not required to report a tax return, and you are unsure if
they'll benefit from filing?
A Send the taxpayer to a professional tax preparer
B Begin a go back to determine if filing a tax return might gain the taxpayer
C Tell the taxpayer not to file a tax go back
B.
Begin a tax return to decide if the taxpayer would gain from filing. Otherwise the taxpayer
may pass over out on receiving certain tax credit.
Which of the following may be used to verify a taxpayer's Social Security variety and
accurate name spelling?
A Driver's license
B Passport
C Social Security card
D Birth certificate
C.
Only legitimate SSA documents which includes Social Security cards or other SSA evidence
of taxpayer identity number for all men and women listed inside the tax return ought to be
used to affirm the validity of a taxpayer's Social Security quantity and call spelling. A motive
force's license or passport must now not be utilized in lieu of SSA statistics.
, For folks that do now not convey their authentic or a copy in their Social Security card, you
can accept both of the subsequent:
A An SSA letter or a Form SSA-1099 declaration
B An ITIN card or letter
C Driver's license
D Both A and B
D. Both A and B
For individuals with out a valid SSN, explain that they ought to have a taxpayer identification
number before you may help them or a copy of an SSA letter or Form SSA-1099 declaration.
True or False?
It is your obligation as a volunteer tax preparer to go into every Social Security quantity
successfully on the tax return.
TRUE
Verifying the accuracy of each name and Social Security variety you input on the go back
prevents delays.
True or False?
If a taxpayer desires to recognize approximately the Presidential Election Campaign Fund
they can find that data in Publication 17.
TRUE
The index in Publication 17 hyperlinks to a paragraph in the bankruptcy on Filing
Information.
Larry and Zelda are married but will no longer report a joint go back. Both are below 65.
Larry's gross income from wages is $30,150, and Zelda's is $4,one hundred. Which of the
subsequent is actual?
A Just Larry is required to document
B Just Zelda is required to file
C Both Larry and Zelda are required to report
D Neither Larry nor Zelda should record
C.
Chart A indicates that taxpayers of any age who use the Married Filing Separately repute
ought to document a return if they had gross profits of $five or greater..
