VITA Basic Test Exam 2026 Questions
and 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.
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and 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.
©COPYRIGHT 2025, ALL RIGHTS RESERVED 1
