VITA Certification Exam | Complete
Study Guide with Questions and
Verified Answers | 100% Correct |
Graded A+
‣ What is the purpose of VSC? -✓✓Ensure ethical, professional, and lawful
conduct.
‣ How often must VSC be passed? -✓✓Every year.
‣ Can VITA volunteers accept tips or gifts? -✓✓No, nothing of value.
‣ What should you do if a taxpayer asks you to estimate income? -✓✓Refuse to
prepare the return.
‣ What does confidentiality mean? -✓✓Protect all taxpayer information from
unauthorized disclosure.
‣ What is a conflict of interest? -✓✓Using VITA to benefit yourself or your
business.
‣ When should a return be referred? -✓✓When it is outside your certification
scope.
‣ Which credits require due diligence? -✓✓EITC, CTC/ACTC, ODC, AOTC.
, ‣ What does due diligence require? -✓✓Ask questions, verify info, document
answers.
‣ What should you do if you discover an error after filing? -✓✓Notify the site
coordinator.
‣ What are the requirements for Head of Household? -✓✓Unmarried, paid >50%
household costs, qualifying person.
‣ Does Head of Household require a dependent? -✓✓Yes.
‣ What are the four tests for a qualifying child? -✓✓Relationship, Age, Residency,
Support.
‣ Can a child provide over half their own support and still qualify? -✓✓No.
‣ What is a qualifying relative income limit? -✓✓Below the exemption amount.
‣ Is child support taxable? -✓✓No.
‣ Are wages taxable? -✓✓Yes.
‣ Is unemployment taxable? -✓✓Yes.
Study Guide with Questions and
Verified Answers | 100% Correct |
Graded A+
‣ What is the purpose of VSC? -✓✓Ensure ethical, professional, and lawful
conduct.
‣ How often must VSC be passed? -✓✓Every year.
‣ Can VITA volunteers accept tips or gifts? -✓✓No, nothing of value.
‣ What should you do if a taxpayer asks you to estimate income? -✓✓Refuse to
prepare the return.
‣ What does confidentiality mean? -✓✓Protect all taxpayer information from
unauthorized disclosure.
‣ What is a conflict of interest? -✓✓Using VITA to benefit yourself or your
business.
‣ When should a return be referred? -✓✓When it is outside your certification
scope.
‣ Which credits require due diligence? -✓✓EITC, CTC/ACTC, ODC, AOTC.
, ‣ What does due diligence require? -✓✓Ask questions, verify info, document
answers.
‣ What should you do if you discover an error after filing? -✓✓Notify the site
coordinator.
‣ What are the requirements for Head of Household? -✓✓Unmarried, paid >50%
household costs, qualifying person.
‣ Does Head of Household require a dependent? -✓✓Yes.
‣ What are the four tests for a qualifying child? -✓✓Relationship, Age, Residency,
Support.
‣ Can a child provide over half their own support and still qualify? -✓✓No.
‣ What is a qualifying relative income limit? -✓✓Below the exemption amount.
‣ Is child support taxable? -✓✓No.
‣ Are wages taxable? -✓✓Yes.
‣ Is unemployment taxable? -✓✓Yes.
