VITA Certification Exam Questions with
Verified Answers
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 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
True or False: All IRS-certified volunteer preparers participating in the VITA/TCE
Programs must use Form 13614-C along with an effective interview for every return
prepared at the site - Answer-True
What should the certified volunteer preparer do before starting the tax return?
a. Make sure all questions on Form 13614-C are answered
b. Change "Unsure" answers to "Yes" or "No" based on a conversation with the
taxpayer
c. Verify the return is within your certification level
d. All of the above - Answer-c. Verify the return is within your certification level
True or False: When reviewing Form 13614-C, you see the "Interest" question is
marked "Yes" and the taxpayer gives you a Form 1099-INT . You should ask the
taxpayer if they had any other interest income - Answer-True
VITA and TCE sites are required to conduct quality reviews:
a. Of all the returns prepared by volunteers who have less than two years of
experience preparing returns
b. Of every return prepared at the site
c. Only when there is a Quality Reviewer available
d. Of all returns prepared by volunteers with certification levels below Advanced,
Military, or International - Answer-b. Of every return prepared at the site
True or False: You do not need to see proof of insurance coverage for a taxpayer if
you feel that this information is not unusual or questionable . - Answer-True
True or False: A volunteer must review photo identification for every taxpayer to
deter the possibility of identity theft . - Answer-True
When does the taxpayer sign the tax return?
a. Before quality review and before being advised of their responsibility for the
accuracy of the information on the return
b. Before quality review and after being advised of their responsibility for the
accuracy of the information on the return
c. After quality review and before being advised of their responsibility for the
accuracy of the information on the return
, d. After quality review and after being advised of their responsibility for the accuracy
of the information on the return - Answer-d. After quality review and after being
advised their responsibility for the accuracy of the information on the return.
The site is busy with many taxpayers waiting for assistance . All volunteers are busy
preparing tax returns . Can you quality review the return you just prepared instead of
waiting for someone else to quality review the return?
a . Yes, if it is a returning taxpayer b . Yes, with approval of the Site Coordinator
c. No, self review is never an acceptable quality review method d. No, unless you are
certified at the Advanced level - Answer-c. No, self review is never an acceptable
quality review method
Which of the following is true?
a. Quality review can be conducted by a volunteer preparer certified at Basic when
the tax return required an Advanced certification to prepare b. Quality review is
conducted after the taxpayer signs the tax return
c. Quality review is an effective tool for preparing an accurate tax return
d. Taxpayers do not need to be involved in the quality review process - Answer-c.
Quality review is an effective tool for preparing an accurate tax return
As part of the intake process, each site must:
a. Have a process to ensure a return is within the scope of the VITA/TCE Programs
b. Identify the certification level needed to prepare a return
c. Have a process to ensure volunteers have the certification needed for the returns
they prepare
d. All of the above - Answer-d. All of the above
When should an IRS-certified volunteer preparer participating in the VITA/TCE
Programs perform a complete interview of a taxpayer?
a. Only when the taxpayer has questions
b. Only if the taxpayer has never visited your site
c. Only when the site is not busy d. For every return prepared at the site - Answer-d.
For every prepared tax return
The certified volunteer preparer should verify the return is within their certification
level as part of the Intake/Interview process. - Answer-True
When reviewing Form 13614-C, you see the "Interest" question is marked "Yes" and
the taxpayer gives you a Form 1099-INT. What should you do next? - Answer-c. ask
the taxpayer if they had any other interest income
True or False: VITA and TCE sites are required to conduct quality reviews of every
return prepared at the site. - Answer-True
A taxpayer tells you that they had health insurance coverage for the entire year, but
they did not bring proof of the coverage. This information along with all other
information gathered during your interview does not seem unusual or questionable.
As a tax preparer, you should: - Answer-b. prepare the return using the information
without seeing any proof of insurance coverage
Verified Answers
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 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
True or False: All IRS-certified volunteer preparers participating in the VITA/TCE
Programs must use Form 13614-C along with an effective interview for every return
prepared at the site - Answer-True
What should the certified volunteer preparer do before starting the tax return?
a. Make sure all questions on Form 13614-C are answered
b. Change "Unsure" answers to "Yes" or "No" based on a conversation with the
taxpayer
c. Verify the return is within your certification level
d. All of the above - Answer-c. Verify the return is within your certification level
True or False: When reviewing Form 13614-C, you see the "Interest" question is
marked "Yes" and the taxpayer gives you a Form 1099-INT . You should ask the
taxpayer if they had any other interest income - Answer-True
VITA and TCE sites are required to conduct quality reviews:
a. Of all the returns prepared by volunteers who have less than two years of
experience preparing returns
b. Of every return prepared at the site
c. Only when there is a Quality Reviewer available
d. Of all returns prepared by volunteers with certification levels below Advanced,
Military, or International - Answer-b. Of every return prepared at the site
True or False: You do not need to see proof of insurance coverage for a taxpayer if
you feel that this information is not unusual or questionable . - Answer-True
True or False: A volunteer must review photo identification for every taxpayer to
deter the possibility of identity theft . - Answer-True
When does the taxpayer sign the tax return?
a. Before quality review and before being advised of their responsibility for the
accuracy of the information on the return
b. Before quality review and after being advised of their responsibility for the
accuracy of the information on the return
c. After quality review and before being advised of their responsibility for the
accuracy of the information on the return
, d. After quality review and after being advised of their responsibility for the accuracy
of the information on the return - Answer-d. After quality review and after being
advised their responsibility for the accuracy of the information on the return.
The site is busy with many taxpayers waiting for assistance . All volunteers are busy
preparing tax returns . Can you quality review the return you just prepared instead of
waiting for someone else to quality review the return?
a . Yes, if it is a returning taxpayer b . Yes, with approval of the Site Coordinator
c. No, self review is never an acceptable quality review method d. No, unless you are
certified at the Advanced level - Answer-c. No, self review is never an acceptable
quality review method
Which of the following is true?
a. Quality review can be conducted by a volunteer preparer certified at Basic when
the tax return required an Advanced certification to prepare b. Quality review is
conducted after the taxpayer signs the tax return
c. Quality review is an effective tool for preparing an accurate tax return
d. Taxpayers do not need to be involved in the quality review process - Answer-c.
Quality review is an effective tool for preparing an accurate tax return
As part of the intake process, each site must:
a. Have a process to ensure a return is within the scope of the VITA/TCE Programs
b. Identify the certification level needed to prepare a return
c. Have a process to ensure volunteers have the certification needed for the returns
they prepare
d. All of the above - Answer-d. All of the above
When should an IRS-certified volunteer preparer participating in the VITA/TCE
Programs perform a complete interview of a taxpayer?
a. Only when the taxpayer has questions
b. Only if the taxpayer has never visited your site
c. Only when the site is not busy d. For every return prepared at the site - Answer-d.
For every prepared tax return
The certified volunteer preparer should verify the return is within their certification
level as part of the Intake/Interview process. - Answer-True
When reviewing Form 13614-C, you see the "Interest" question is marked "Yes" and
the taxpayer gives you a Form 1099-INT. What should you do next? - Answer-c. ask
the taxpayer if they had any other interest income
True or False: VITA and TCE sites are required to conduct quality reviews of every
return prepared at the site. - Answer-True
A taxpayer tells you that they had health insurance coverage for the entire year, but
they did not bring proof of the coverage. This information along with all other
information gathered during your interview does not seem unusual or questionable.
As a tax preparer, you should: - Answer-b. prepare the return using the information
without seeing any proof of insurance coverage
