Vita certification Questions and Answers |Fall 2025/2026
Update | 100% Correct Latest
Question 1
Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax preparers, quality reviewers,
etc.) must:
Correct Answer
Both a and b
a. Annually pass the Volunteer Standards of Conduct (VSC) certification test with a score of 80% or higher.
b. Sign and date the Form 13615, Volunteer Standards of Conduct Agreement, agreeing to comply with the VSC by
upholding the highest ethical standards.
Question 2
Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer Standards of Conduct?
Correct Answer
Yes
Page 1 of 17
,Question 3
If a taxpayer offers you a $20 bill because they were so happy about the quality service they received, what is the
appropriate action to take?
Correct Answer
c. Thank the taxpayer, and explain that you cannot accept any payment for your services.
Question 4
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 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?
Correct Answer
b. Jake should explain that a taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer's bank
account and she will have to open an account in her own name to have the refund direct deposited.
Question 5
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?
Correct 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.
Page 2 of 17
, Question 6
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 violated the Volunteer Standards of Conduct?
Correct Answer
a. Bob, the tax law-certified volunteer who prepared the return.
Question 7
Sue, a VITA/TCE coordinator, was watching the local news when she saw Aaron, a new tax law-certified volunteer, in a story
about several bank employees being 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 removed his access to the software, she then uses the external
referral process to report the details to IRS-SPEC by sending an email to . Did Sue take appropriate
actions as the coordinator?
Correct Answer
YES
Question 8
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?
Correct Answer
d. All of the above.
Page 3 of 17
Update | 100% Correct Latest
Question 1
Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax preparers, quality reviewers,
etc.) must:
Correct Answer
Both a and b
a. Annually pass the Volunteer Standards of Conduct (VSC) certification test with a score of 80% or higher.
b. Sign and date the Form 13615, Volunteer Standards of Conduct Agreement, agreeing to comply with the VSC by
upholding the highest ethical standards.
Question 2
Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer Standards of Conduct?
Correct Answer
Yes
Page 1 of 17
,Question 3
If a taxpayer offers you a $20 bill because they were so happy about the quality service they received, what is the
appropriate action to take?
Correct Answer
c. Thank the taxpayer, and explain that you cannot accept any payment for your services.
Question 4
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 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?
Correct Answer
b. Jake should explain that a taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer's bank
account and she will have to open an account in her own name to have the refund direct deposited.
Question 5
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?
Correct 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.
Page 2 of 17
, Question 6
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 violated the Volunteer Standards of Conduct?
Correct Answer
a. Bob, the tax law-certified volunteer who prepared the return.
Question 7
Sue, a VITA/TCE coordinator, was watching the local news when she saw Aaron, a new tax law-certified volunteer, in a story
about several bank employees being 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 removed his access to the software, she then uses the external
referral process to report the details to IRS-SPEC by sending an email to . Did Sue take appropriate
actions as the coordinator?
Correct Answer
YES
Question 8
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?
Correct Answer
d. All of the above.
Page 3 of 17
