VITA CERTIFICATION EXAM 2025-2026
VERIFIED WITH THE ACTUAL REVIEWED
SOLUTIONS
d. All of the above - answer ✔✔-Which of the following is a violation of the Volunteer Standards of
Conduct?
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer waiting area at the site
c . Using taxpayer's personal information to ask for a date
d. All of the above
d. All of the above - answer ✔✔-Which volunteers must take Volunteer Standards of Conduct training
and test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers
e. all of the above - answer ✔✔-If a volunteer violates the Volunteer Standards of Conduct, what are the
possible consequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of VITA/TCE grant funds
d . Deactivation of EFIN
e. All of the above
a. Bob, the IRS tax law certified volunteer preparer - answer ✔✔-Bob, an IRS tax law certified volunteer
preparer, told the taxpayer that cash income does not need to be reported because the IRS will never
,find out. The return was completed without 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?
a. Bob, the IRS tax law certified volunteer preparer
b . Jim, the designated Quality Reviewer
c . Betty, the Site Coordinator
d. No one has violated the Volunteer Standards of Conduct
d. All of the above - answer ✔✔-Heidi, a 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 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
d. All of the above - answer ✔✔-Volunteers must verify the taxpayer has the following items as soon as
possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms W-2, 1099-R, etc .
d. All of the above
True - answer ✔✔-True or False: The taxpayer should be informed of their responsibility for the
information on the tax return during the quality review process .
True - answer ✔✔-True or False: Volunteers who refuse to use the intake/interview process are
violating the Standards of Conduct.
, False - answer ✔✔-True or False: Mary, the Greeter, identifies the taxpayer's tax return requires
Advanced IRS tax law certification. Therefore, the certified tax preparer must be certified to the
Advanced level but the Quality Reviewer can be certified to any level, including Basic .
Yes - answer ✔✔-Yes or No: Is having a donation/tip jar in the waiting area at the VITA/TCE site a
violation of the Volunteer Standards of Conduct?
False - answer ✔✔-True or False: I am currently a volunteer Greeter. I will not be preparing tax returns. I
do not need to take the Volunteer Standards of Conduct test.
Yes - answer ✔✔-Yes or No: Can a volunteer be removed and barred from the VITA/TCE programs for
violating the Volunteer Standards of Conduct?
No - answer ✔✔-Yes and No: An IRS tax law certified volunteer preparer told the taxpayer that cash
income does not need to be reported. The return was completed without the cash income. The
designated Quality Reviewer simply missed this omission and the return was printed, signed, and e-filed.
Did the designated Quality Reviewer violate the Volunteer Standards of Conduct?
Yes. - answer ✔✔-Maggie asks Josh, the tax law certified preparer, to deposit her refund into Josh's
checking account and turn the funds over to her when received. If Josh says yes, he is in violation of the
standards.
True - answer ✔✔-Every site is required to have a process for assigning taxpayers to tax law certified
prepared who are certified at or above the level required to prepare their return.
d. Volunteers do not need to refer to the intake sheet when preparing the tax return . - answer ✔✔-
Which of the following statements is NOT correct?
a. Volunteers should confirm the taxpayer's identity through photo ID.
b. Volunteers should verify the Social Security number and/or ITIN.
c. Volunteers should review all documents needed to prepare an accurate return.
d. Volunteers do not need to refer to the intake sheet when preparing the tax return .
d. All of the above - answer ✔✔-The quality review process includes:
VERIFIED WITH THE ACTUAL REVIEWED
SOLUTIONS
d. All of the above - answer ✔✔-Which of the following is a violation of the Volunteer Standards of
Conduct?
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer waiting area at the site
c . Using taxpayer's personal information to ask for a date
d. All of the above
d. All of the above - answer ✔✔-Which volunteers must take Volunteer Standards of Conduct training
and test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers
e. all of the above - answer ✔✔-If a volunteer violates the Volunteer Standards of Conduct, what are the
possible consequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of VITA/TCE grant funds
d . Deactivation of EFIN
e. All of the above
a. Bob, the IRS tax law certified volunteer preparer - answer ✔✔-Bob, an IRS tax law certified volunteer
preparer, told the taxpayer that cash income does not need to be reported because the IRS will never
,find out. The return was completed without 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?
a. Bob, the IRS tax law certified volunteer preparer
b . Jim, the designated Quality Reviewer
c . Betty, the Site Coordinator
d. No one has violated the Volunteer Standards of Conduct
d. All of the above - answer ✔✔-Heidi, a 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 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
d. All of the above - answer ✔✔-Volunteers must verify the taxpayer has the following items as soon as
possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms W-2, 1099-R, etc .
d. All of the above
True - answer ✔✔-True or False: The taxpayer should be informed of their responsibility for the
information on the tax return during the quality review process .
True - answer ✔✔-True or False: Volunteers who refuse to use the intake/interview process are
violating the Standards of Conduct.
, False - answer ✔✔-True or False: Mary, the Greeter, identifies the taxpayer's tax return requires
Advanced IRS tax law certification. Therefore, the certified tax preparer must be certified to the
Advanced level but the Quality Reviewer can be certified to any level, including Basic .
Yes - answer ✔✔-Yes or No: Is having a donation/tip jar in the waiting area at the VITA/TCE site a
violation of the Volunteer Standards of Conduct?
False - answer ✔✔-True or False: I am currently a volunteer Greeter. I will not be preparing tax returns. I
do not need to take the Volunteer Standards of Conduct test.
Yes - answer ✔✔-Yes or No: Can a volunteer be removed and barred from the VITA/TCE programs for
violating the Volunteer Standards of Conduct?
No - answer ✔✔-Yes and No: An IRS tax law certified volunteer preparer told the taxpayer that cash
income does not need to be reported. The return was completed without the cash income. The
designated Quality Reviewer simply missed this omission and the return was printed, signed, and e-filed.
Did the designated Quality Reviewer violate the Volunteer Standards of Conduct?
Yes. - answer ✔✔-Maggie asks Josh, the tax law certified preparer, to deposit her refund into Josh's
checking account and turn the funds over to her when received. If Josh says yes, he is in violation of the
standards.
True - answer ✔✔-Every site is required to have a process for assigning taxpayers to tax law certified
prepared who are certified at or above the level required to prepare their return.
d. Volunteers do not need to refer to the intake sheet when preparing the tax return . - answer ✔✔-
Which of the following statements is NOT correct?
a. Volunteers should confirm the taxpayer's identity through photo ID.
b. Volunteers should verify the Social Security number and/or ITIN.
c. Volunteers should review all documents needed to prepare an accurate return.
d. Volunteers do not need to refer to the intake sheet when preparing the tax return .
d. All of the above - answer ✔✔-The quality review process includes:
