VITA EXAM QUESTIONS & VERIFIED
CORRECT ANSWERS 100%
Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, clients, facilitators, tax
preparers, quality reviewers, etc.) must: - correct answer ✔✔Annually pass the volunteer
standards of conduct (VSC) certification test with a score of 80% or higher and sign and date the
form 13615, volunteer standards of conduct agreement agreeing to comply with the VSC by
upholding the highest ethical standards
Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer
Standards of Conduct? - correct answer ✔✔Yes
If a taxpayer offers you a $20 bill because they were so happy about the quality service they
received, what is the appropriate action to take? - correct answer ✔✔Thank the taxpayer, and
explain that you cannot accept any payment for your services
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 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? -
correct answer ✔✔b. Jake should explain that a taxpayer's federal or state refund cannot be
deposited into a VITA/TCE volunteer's bank account and she will have to open an account in her
own name to have the refund direct deposited
Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the interview that Ali
has no health insurance. After Ali leaves the site, Max writes her name and contact information
down to take home to his wife who sells health insurance for profit. Which of the following
statements is true? - correct answer ✔✔b. Max has violated the VSC because he is using
confidential information to engage in a financial transaction to further his own or another's
personal interest.
, Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income does not
need to be reported because the IRS does not know about it. Bob indicated NO cash income on
Form 13614-C. Bob prepared a tax return excluding the cash income. Jim, 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. Who violated the Volunteer Standards of Conduct? -
correct answer ✔✔a. Bob, the tax law-certified volunteer who prepared the return.
Sue, a VITA/TCE coordinator, was watching the local news when she saw Aaron, a new tax law-
certified volunteer, in a story about several bank employees being arrested for suspicion of
embezzlement. She saw Aaron being led out of the bank in handcuffs. Three days later, Sue is
shocked when she sees Aaron show up at the site ready to volunteer, apparently out on bond.
She pulls Aaron aside and explains that his arrest on suspicion of embezzlement could have a
negative effect on the site and therefore she must ask him to leave the site. Sue removed his
access to the software, she then uses the external referral process to report the details to IRS-
SPEC by sending an email to . Did Sue take appropriate actions as the
coordinator? - correct answer ✔✔a. Yes
Heidi, a VSC-certified volunteer, is working at the intake station. As part of her duties, she is
required to explain to the taxpayer what they are expected to do today as part of the return
preparation process. What should Heidi tell them? - correct answer ✔✔d. All of the above.
9. During the intake process, the volunteer should verify the taxpayer (and secondary taxpayer if
married filing jointly) has government-issued photo identification. Additionally, taxpayers must
provide verification of taxpayer identification numbers (SSN or ITIN) for everyone listed on the
tax return. - correct answer ✔✔a. True
Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2, to
identify what potential volunteer certification level is needed for this tax return. Mary sees the
taxpayer has checked the "yes" box indicating he has self-employment income and the
certification level next to the question is (A). All other questions answered "yes" have a (B)
certification. When Mary assigns the return to a tax preparer, what tax law certification level
does the tax preparer need? a. Advanced b. Basic c. It doesn't matter, any level is fine d. No tax
law certification is necessary - correct answer ✔✔a. advanced
CORRECT ANSWERS 100%
Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, clients, facilitators, tax
preparers, quality reviewers, etc.) must: - correct answer ✔✔Annually pass the volunteer
standards of conduct (VSC) certification test with a score of 80% or higher and sign and date the
form 13615, volunteer standards of conduct agreement agreeing to comply with the VSC by
upholding the highest ethical standards
Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer
Standards of Conduct? - correct answer ✔✔Yes
If a taxpayer offers you a $20 bill because they were so happy about the quality service they
received, what is the appropriate action to take? - correct answer ✔✔Thank the taxpayer, and
explain that you cannot accept any payment for your services
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 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? -
correct answer ✔✔b. Jake should explain that a taxpayer's federal or state refund cannot be
deposited into a VITA/TCE volunteer's bank account and she will have to open an account in her
own name to have the refund direct deposited
Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the interview that Ali
has no health insurance. After Ali leaves the site, Max writes her name and contact information
down to take home to his wife who sells health insurance for profit. Which of the following
statements is true? - correct answer ✔✔b. Max has violated the VSC because he is using
confidential information to engage in a financial transaction to further his own or another's
personal interest.
, Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income does not
need to be reported because the IRS does not know about it. Bob indicated NO cash income on
Form 13614-C. Bob prepared a tax return excluding the cash income. Jim, 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. Who violated the Volunteer Standards of Conduct? -
correct answer ✔✔a. Bob, the tax law-certified volunteer who prepared the return.
Sue, a VITA/TCE coordinator, was watching the local news when she saw Aaron, a new tax law-
certified volunteer, in a story about several bank employees being arrested for suspicion of
embezzlement. She saw Aaron being led out of the bank in handcuffs. Three days later, Sue is
shocked when she sees Aaron show up at the site ready to volunteer, apparently out on bond.
She pulls Aaron aside and explains that his arrest on suspicion of embezzlement could have a
negative effect on the site and therefore she must ask him to leave the site. Sue removed his
access to the software, she then uses the external referral process to report the details to IRS-
SPEC by sending an email to . Did Sue take appropriate actions as the
coordinator? - correct answer ✔✔a. Yes
Heidi, a VSC-certified volunteer, is working at the intake station. As part of her duties, she is
required to explain to the taxpayer what they are expected to do today as part of the return
preparation process. What should Heidi tell them? - correct answer ✔✔d. All of the above.
9. During the intake process, the volunteer should verify the taxpayer (and secondary taxpayer if
married filing jointly) has government-issued photo identification. Additionally, taxpayers must
provide verification of taxpayer identification numbers (SSN or ITIN) for everyone listed on the
tax return. - correct answer ✔✔a. True
Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2, to
identify what potential volunteer certification level is needed for this tax return. Mary sees the
taxpayer has checked the "yes" box indicating he has self-employment income and the
certification level next to the question is (A). All other questions answered "yes" have a (B)
certification. When Mary assigns the return to a tax preparer, what tax law certification level
does the tax preparer need? a. Advanced b. Basic c. It doesn't matter, any level is fine d. No tax
law certification is necessary - correct answer ✔✔a. advanced
