VITA ADVANCED TEST EXAM 2026 FULL
QUESTIONS AND VERIFIED ANSWERS
WITH RATIONALES GRADED A+
⩥ 2Can a volunteer be removed and barred from the VITA/TCE
Programs for violating the Volunteer Standards of Conduct? Answer: Yes
⩥ 3.If a taxpayer offers you a $20 bill because they were so happy about
the quality service they received, what would be the appropriate action
to take? Answer: C. Thank the taxpayer, and explain that you cannot
accept any payment for your services.
⩥ 4.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? 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.
⩥ 5.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?. 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.
⩥ 6.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 prepared a tax return excluding the cash income.
Jim, the designated quality reviewer, simply missed this omission and
the return was printed, signed, and e-filed. Who has violated the
Volunteer Standards of Conduct?. Answer: A. Bob, the tax law-certified
volunteer who prepared the return.
⩥ 7.Sue, a VITA/TCE site 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 uses the
external referral process to report the details to IRS-SPEC by sending an
email to . Did Sue take appropriate actions as the site
coordinator?. Answer: Yes
⩥ 8.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
QUESTIONS AND VERIFIED ANSWERS
WITH RATIONALES GRADED A+
⩥ 2Can a volunteer be removed and barred from the VITA/TCE
Programs for violating the Volunteer Standards of Conduct? Answer: Yes
⩥ 3.If a taxpayer offers you a $20 bill because they were so happy about
the quality service they received, what would be the appropriate action
to take? Answer: C. Thank the taxpayer, and explain that you cannot
accept any payment for your services.
⩥ 4.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? 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.
⩥ 5.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?. 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.
⩥ 6.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 prepared a tax return excluding the cash income.
Jim, the designated quality reviewer, simply missed this omission and
the return was printed, signed, and e-filed. Who has violated the
Volunteer Standards of Conduct?. Answer: A. Bob, the tax law-certified
volunteer who prepared the return.
⩥ 7.Sue, a VITA/TCE site 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 uses the
external referral process to report the details to IRS-SPEC by sending an
email to . Did Sue take appropriate actions as the site
coordinator?. Answer: Yes
⩥ 8.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
