VITA Certification UPDATED ACTUAL
Exam Questions and 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 - CORRECT 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 - CORRECT 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. - CORRECT 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. - CORRECT 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 - CORRECT 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. -
CORRECT 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?
a. Yes b. No - CORRECT ANSWER - a. Yes
Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of
the Volunteer Standards of Conduct?
a. Yes b. No - CORRECT ANSWER - a. Yes
Exam Questions and 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 - CORRECT 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 - CORRECT 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. - CORRECT 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. - CORRECT 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 - CORRECT 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. -
CORRECT 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?
a. Yes b. No - CORRECT ANSWER - a. Yes
Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of
the Volunteer Standards of Conduct?
a. Yes b. No - CORRECT ANSWER - a. Yes
