VITA Basic Test Questions and
Accurate Detailed Answers
Calvin has qualifying health insurance coverage (also known as minimum essential coverage) as
defined under the Affordable Care Act. - Answer: True
Calvin and Betty may need to make a shared responsibility payment on their joint return if they don't
qualify for an exemption. - Answer: True
Who can claim the American opportunity credit? - Answer: Dana can claim the credit because Tom
is her dependent.
Dana's most advantageous allowable filing status is: - Answer: Head of Household
Who can Bob claim as a qualifying child(ren) for the earned income credit? - Answer: Bob can claim
Sara, but not Joan.
Who can claim Sara as a dependent? - Answer: Joan can claim Sara because she is Sara's mother.
(Wrong)
Will may claim R.J. as a dependent on his tax return. - Answer: True
Is Will able to claim R.J. as a qualifying child for the earned income credit (EIC)? - Answer: No,
because Will has an ITIN.
Which benefit(s) can Will claim on his tax return? (Choose the best answer) - Answer: All of the
above
What are the correct filing statuses? - Answer: Both John and Marsha must file as Single
Is it allowable for John and Marsha to each claim one qualifying child for the earned income credit
on their individual returns? - Answer: No
Accurate Detailed Answers
Calvin has qualifying health insurance coverage (also known as minimum essential coverage) as
defined under the Affordable Care Act. - Answer: True
Calvin and Betty may need to make a shared responsibility payment on their joint return if they don't
qualify for an exemption. - Answer: True
Who can claim the American opportunity credit? - Answer: Dana can claim the credit because Tom
is her dependent.
Dana's most advantageous allowable filing status is: - Answer: Head of Household
Who can Bob claim as a qualifying child(ren) for the earned income credit? - Answer: Bob can claim
Sara, but not Joan.
Who can claim Sara as a dependent? - Answer: Joan can claim Sara because she is Sara's mother.
(Wrong)
Will may claim R.J. as a dependent on his tax return. - Answer: True
Is Will able to claim R.J. as a qualifying child for the earned income credit (EIC)? - Answer: No,
because Will has an ITIN.
Which benefit(s) can Will claim on his tax return? (Choose the best answer) - Answer: All of the
above
What are the correct filing statuses? - Answer: Both John and Marsha must file as Single
Is it allowable for John and Marsha to each claim one qualifying child for the earned income credit
on their individual returns? - Answer: No
