VITA BASIC EXAM 2026 EXAM PREP STUDY
GUIDE WITH SOLVED QUESTIONS GRADED
A+
⫸ 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.
⫸ Which benefit(s) can Will claim on his tax return? (Choose the best
answer) Answer: All of the above
GUIDE WITH SOLVED QUESTIONS GRADED
A+
⫸ 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.
⫸ Which benefit(s) can Will claim on his tax return? (Choose the best
answer) Answer: All of the above
