VITA/TCE VOLUNTEER STANDARDS EXAM 2025 |
120 QUESTIONS WITH ACCURATE SOLUTIONS
1. Why is it essential for taxpayers to participate in the quality review of their
tax return?
To reduce the time taken for tax preparation.
To ensure accuracy and compliance with tax regulations.
To receive a larger refund.
To avoid paying taxes altogether.
2. Why is it important for each site to have a process for assigning taxpayers
to IRS-certified preparers?
To streamline the interview process for volunteers.
To increase the number of volunteers at the site.
To ensure that taxpayers receive accurate and compliant tax
return preparation.
To reduce the time spent on each tax return.
3. If a tax preparer encounters a situation where multiple taxpayers claim
large donations without proof, what should they do to maintain ethical
standards?
Consult with a supervisor for guidance on handling the situation.
Request documentation for the donations before preparing the
returns.
Prepare the returns based on the taxpayers' claims without proof.
Ignore the claims and proceed with the preparation.
,4. If a VITA/TCE volunteer discovers a fellow volunteer is not following
the Volunteer Standards of Conduct, what should they do to ensure
compliance?
Ignore the situation to avoid conflict.
Discuss the issue with taxpayers to gather opinions.
Report the violation to the appropriate authority within the
sponsoring organization.
Confront the fellow volunteer directly about their behavior.
5. If a taxpayer provides multiple Forms 1099-INT, what should you do to
ensure compliance with the Volunteer Standards of Conduct?
Ask the taxpayer if they have any other income sources unrelated
to interest.
Input only the highest amount from the Forms 1099-INT.
Review all Forms 1099-INT for accuracy and input the total
interest income into the tax software.
Ignore the additional Forms 1099-INT if one has already been
provided.
6. 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
Jake can suggest she borrow a bank account number from a
friend because the taxpayer's name does not need to be on the
bank account.
Jake can offer to use his account to receive the direct deposit,
and turn the money over to Jill once the refund is deposited.
, 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.
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?
7. Why is it important for tax preparers to verify donations with proof during
the interview process?
To increase the amount of refund for the taxpayer.
To avoid asking too many questions during the interview.
To ensure compliance with IRS standards and protect taxpayer
information.
To speed up the tax preparation process.
8. Describe the consequences a volunteer may face if they violate the
Volunteer Standards of Conduct.
A volunteer will receive a warning but can continue
volunteering. A volunteer will be required to attend additional
training sessions. A volunteer may be removed and barred from
the VITA/TCE
Programs.
A volunteer will be given a chance to appeal the decision.
9. If a certified volunteer preparer finds that a taxpayer has left several
questions unanswered on Form 13614-C, what should the volunteer do to
comply with the Volunteer Standards of Conduct?
The volunteer should assume the answers based on previous
experience.
The volunteer should skip the unanswered questions to save time.
, The volunteer should complete the form based on their own
assumptions.
The volunteer should ask the taxpayer to clarify and answer all
questions before proceeding with the tax return preparation.
10. If a volunteer encounters a situation where a taxpayer requests to have
their refund deposited into the volunteer's account, what should the
volunteer do to remain compliant with the Volunteer Standards of
Conduct?
Refuse the request and explain the proper procedures
for receiving refunds.
Ask the taxpayer to sign a waiver.
Agree to the request if the taxpayer insists.
Deposit the refund and keep a portion as a fee.
11. What is the appropriate response for an IRS-certified volunteer when
offered a tip by a taxpayer?
Tell the taxpayer it would be better to have the $20 deposited
directly into your bank account from his refund.
Thank the taxpayer, and explain that you cannot accept any
payment for your services.
Take the $20 and thank the taxpayer for the tip.
Refer the taxpayer to the tip jar located on the quality review and
print station.
12. VITA and TCE sites are required to conduct quality reviews:
Of all the returns prepared by volunteers who have less than
two years of experience preparing returns
Of every return prepared at the site
Only when there is a Quality Reviewer available
120 QUESTIONS WITH ACCURATE SOLUTIONS
1. Why is it essential for taxpayers to participate in the quality review of their
tax return?
To reduce the time taken for tax preparation.
To ensure accuracy and compliance with tax regulations.
To receive a larger refund.
To avoid paying taxes altogether.
2. Why is it important for each site to have a process for assigning taxpayers
to IRS-certified preparers?
To streamline the interview process for volunteers.
To increase the number of volunteers at the site.
To ensure that taxpayers receive accurate and compliant tax
return preparation.
To reduce the time spent on each tax return.
3. If a tax preparer encounters a situation where multiple taxpayers claim
large donations without proof, what should they do to maintain ethical
standards?
Consult with a supervisor for guidance on handling the situation.
Request documentation for the donations before preparing the
returns.
Prepare the returns based on the taxpayers' claims without proof.
Ignore the claims and proceed with the preparation.
,4. If a VITA/TCE volunteer discovers a fellow volunteer is not following
the Volunteer Standards of Conduct, what should they do to ensure
compliance?
Ignore the situation to avoid conflict.
Discuss the issue with taxpayers to gather opinions.
Report the violation to the appropriate authority within the
sponsoring organization.
Confront the fellow volunteer directly about their behavior.
5. If a taxpayer provides multiple Forms 1099-INT, what should you do to
ensure compliance with the Volunteer Standards of Conduct?
Ask the taxpayer if they have any other income sources unrelated
to interest.
Input only the highest amount from the Forms 1099-INT.
Review all Forms 1099-INT for accuracy and input the total
interest income into the tax software.
Ignore the additional Forms 1099-INT if one has already been
provided.
6. 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
Jake can suggest she borrow a bank account number from a
friend because the taxpayer's name does not need to be on the
bank account.
Jake can offer to use his account to receive the direct deposit,
and turn the money over to Jill once the refund is deposited.
, 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.
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?
7. Why is it important for tax preparers to verify donations with proof during
the interview process?
To increase the amount of refund for the taxpayer.
To avoid asking too many questions during the interview.
To ensure compliance with IRS standards and protect taxpayer
information.
To speed up the tax preparation process.
8. Describe the consequences a volunteer may face if they violate the
Volunteer Standards of Conduct.
A volunteer will receive a warning but can continue
volunteering. A volunteer will be required to attend additional
training sessions. A volunteer may be removed and barred from
the VITA/TCE
Programs.
A volunteer will be given a chance to appeal the decision.
9. If a certified volunteer preparer finds that a taxpayer has left several
questions unanswered on Form 13614-C, what should the volunteer do to
comply with the Volunteer Standards of Conduct?
The volunteer should assume the answers based on previous
experience.
The volunteer should skip the unanswered questions to save time.
, The volunteer should complete the form based on their own
assumptions.
The volunteer should ask the taxpayer to clarify and answer all
questions before proceeding with the tax return preparation.
10. If a volunteer encounters a situation where a taxpayer requests to have
their refund deposited into the volunteer's account, what should the
volunteer do to remain compliant with the Volunteer Standards of
Conduct?
Refuse the request and explain the proper procedures
for receiving refunds.
Ask the taxpayer to sign a waiver.
Agree to the request if the taxpayer insists.
Deposit the refund and keep a portion as a fee.
11. What is the appropriate response for an IRS-certified volunteer when
offered a tip by a taxpayer?
Tell the taxpayer it would be better to have the $20 deposited
directly into your bank account from his refund.
Thank the taxpayer, and explain that you cannot accept any
payment for your services.
Take the $20 and thank the taxpayer for the tip.
Refer the taxpayer to the tip jar located on the quality review and
print station.
12. VITA and TCE sites are required to conduct quality reviews:
Of all the returns prepared by volunteers who have less than
two years of experience preparing returns
Of every return prepared at the site
Only when there is a Quality Reviewer available
