VITA ADVANCED TEST 2026 BANK COMPREHENSIVE EXAM ACCURATE
ACTUAL EXAM / FREQUENTLY TESTED QUESTIONS WITH DETAILED ANSWERS
| GUARANTEED PASS | GRADED A | LATEST UPDATE
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
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
d. All of the above
,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.
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.
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
.
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
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.
b. No, it is not a violation since the return cannot be prepared at the site.
c. No, none of the VSC addresses soliciting business while volunteering at the
VITA/TCE site.
a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
VITA/TCE site.
Maggie wants her tax refund quickly; however, she doesn't have a bank account for
direct deposit. She asks Josh, the tax law-certified preparer, to deposit her refund into
his checking account and turn the funds over to her when received. If Josh agrees to do
this, has he violated any of the Volunteer Standards of Conduct?
a. Yes b. No
ACTUAL EXAM / FREQUENTLY TESTED QUESTIONS WITH DETAILED ANSWERS
| GUARANTEED PASS | GRADED A | LATEST UPDATE
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
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
d. All of the above
,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.
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.
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
.
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
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.
b. No, it is not a violation since the return cannot be prepared at the site.
c. No, none of the VSC addresses soliciting business while volunteering at the
VITA/TCE site.
a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
VITA/TCE site.
Maggie wants her tax refund quickly; however, she doesn't have a bank account for
direct deposit. She asks Josh, the tax law-certified preparer, to deposit her refund into
his checking account and turn the funds over to her when received. If Josh agrees to do
this, has he violated any of the Volunteer Standards of Conduct?
a. Yes b. No
