VITA Certification Exam (Updated 2026)
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Questions and Accurate Answers | Graded
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‣ Can a volunteer be removed and barred from the VITA/TCE program for
violating the Volunteer Standards of Conduct? -✓✓Yes
‣ 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? -✓✓c. Thank the
taxpayer, and explain that you cannot accept any payment for your services.
‣ 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? -✓✓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.
‣ 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? -✓✓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.
, ‣ 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? -✓✓a. Bob,
the tax law-certified volunteer who prepared the return.
‣ 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? -✓✓YES
‣ 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? -✓✓d. All
of the above.
‣ During the intake process, the volunteer should verify the taxpayer (and
secondary taxpayer if married filing jointly) has government-issued photo
identification. Additionally, taxpayers must provide verification of taxpayer
identification numbers (SSN or ITIN) for everyone listed on the tax return. -
✓✓True
‣ Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C,
page 2, to identify what potential volunteer certification level is needed for this tax
return. Mary sees the taxpayer has checked the "yes" box indicating he has
| Comprehensive Review with Solved
Questions and Accurate Answers | Graded
A+ Guaranteed
‣ Can a volunteer be removed and barred from the VITA/TCE program for
violating the Volunteer Standards of Conduct? -✓✓Yes
‣ 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? -✓✓c. Thank the
taxpayer, and explain that you cannot accept any payment for your services.
‣ 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? -✓✓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.
‣ 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? -✓✓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.
, ‣ 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? -✓✓a. Bob,
the tax law-certified volunteer who prepared the return.
‣ 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? -✓✓YES
‣ 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? -✓✓d. All
of the above.
‣ During the intake process, the volunteer should verify the taxpayer (and
secondary taxpayer if married filing jointly) has government-issued photo
identification. Additionally, taxpayers must provide verification of taxpayer
identification numbers (SSN or ITIN) for everyone listed on the tax return. -
✓✓True
‣ Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C,
page 2, to identify what potential volunteer certification level is needed for this tax
return. Mary sees the taxpayer has checked the "yes" box indicating he has
