VITA CERTIFICATION TEST EXAM
ACTUAL EXAM 2025 COMPLETE
EXAM QUESTIONS WITH 100%
DETAILED VERIFIED AND CORRECT
ANSWERS ACTUAL BRAND-NEW
EXAM ALREADY GRADED A+
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 expected to do today as
part of the return preparation process. What should Heidi
tell them?
a. Form 13614-C, Intake/Interview & Quality Review
Sheet, must be completed prior to having the return
prepared.
b. You will be interviewed by the return preparer and
asked additional questions as needed.
c. You need to participate in a quality review of your
tax return by someone other than the return preparer.
d. All of the above. - ....ANSWER...d. All of the above.
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
1
,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?
a. Yes b. No - ....ANSWER...a. Yes
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
indicated NO cash income on Form 13614-C. Bob
prepared a tax return excluding the cash income.
Jim, 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. Who has
violated the Volunteer Standards of Conduct?
a. Bob, the tax law-certified volunteer who prepared the
return.
b. Jim, the designated quality reviewer who was
unaware of the cash income when he reviewed the
return.
2
,c. Betty, the site coordinator.
d. No one has violated the Volunteer Standards of
Conduct. - ....ANSWER...a. Bob, the tax law-certified
volunteer who prepared the return.
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?
a. There is no violation to the Volunteer Standards of
Conduct (VSC) unless Max's wife makes a big
commission on the sale of health insurance to Ali.
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.
c. Max is doing Ali a favor by using her personal
information to secure business for his wife.
d. Information a taxpayer provides at a VITA/TCE site
can be used for the volunteer's personal gain. -
....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.
3
, 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 a. 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?
b. Jake can offer to use his account to receive the
direct deposit, and turn the money over to Jill once the
refund is deposited.
c. Jake should explain that a taxpayer's federal or state
refund cannot be deposited into a VITA/TCE volunteer
bank account and she will have to open an account in
her own name to have the refund direct deposited.
d. Jake can suggest she borrow a bank account number
from a friend because the taxpayer's name does not ne -
....ANSWER...c. Jake should explain that a taxpayer's
federal or state refund cannot be deposited into a
VITA/TCE volunteer bank account and she will have to
open an account in her own name to have the refund
direct deposited.
4
ACTUAL EXAM 2025 COMPLETE
EXAM QUESTIONS WITH 100%
DETAILED VERIFIED AND CORRECT
ANSWERS ACTUAL BRAND-NEW
EXAM ALREADY GRADED A+
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 expected to do today as
part of the return preparation process. What should Heidi
tell them?
a. Form 13614-C, Intake/Interview & Quality Review
Sheet, must be completed prior to having the return
prepared.
b. You will be interviewed by the return preparer and
asked additional questions as needed.
c. You need to participate in a quality review of your
tax return by someone other than the return preparer.
d. All of the above. - ....ANSWER...d. All of the above.
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
1
,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?
a. Yes b. No - ....ANSWER...a. Yes
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
indicated NO cash income on Form 13614-C. Bob
prepared a tax return excluding the cash income.
Jim, 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. Who has
violated the Volunteer Standards of Conduct?
a. Bob, the tax law-certified volunteer who prepared the
return.
b. Jim, the designated quality reviewer who was
unaware of the cash income when he reviewed the
return.
2
,c. Betty, the site coordinator.
d. No one has violated the Volunteer Standards of
Conduct. - ....ANSWER...a. Bob, the tax law-certified
volunteer who prepared the return.
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?
a. There is no violation to the Volunteer Standards of
Conduct (VSC) unless Max's wife makes a big
commission on the sale of health insurance to Ali.
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.
c. Max is doing Ali a favor by using her personal
information to secure business for his wife.
d. Information a taxpayer provides at a VITA/TCE site
can be used for the volunteer's personal gain. -
....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.
3
, 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 a. 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?
b. Jake can offer to use his account to receive the
direct deposit, and turn the money over to Jill once the
refund is deposited.
c. Jake should explain that a taxpayer's federal or state
refund cannot be deposited into a VITA/TCE volunteer
bank account and she will have to open an account in
her own name to have the refund direct deposited.
d. Jake can suggest she borrow a bank account number
from a friend because the taxpayer's name does not ne -
....ANSWER...c. Jake should explain that a taxpayer's
federal or state refund cannot be deposited into a
VITA/TCE volunteer bank account and she will have to
open an account in her own name to have the refund
direct deposited.
4
