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VITA CERTIFICATION 2026
LATEST QUESTIONS WITH 100%
VERIFIED SOLUTIONS.
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 - 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 - answer -d. All of the above
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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. - 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. - answer -b. Tell the
site coordinator what she heard, so he can immediately remove
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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 - 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.
VITA CERTIFICATION 2026
LATEST QUESTIONS WITH 100%
VERIFIED SOLUTIONS.
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 - 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 - answer -d. All of the above
,2 | Page
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. - 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. - answer -b. Tell the
site coordinator what she heard, so he can immediately remove
, 3 | Page
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 - 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.
