VITA ADVANCED EXAM 2 2026 PREPARATION
STUDY GUIDE COMPLETE SOLUTIONS
◉ True or False: You do not need to see proof of insurance coverage
for a taxpayer if you feel that this information is not unusual or
questionable . Answer: True
◉ True or False: A volunteer must review photo identification for
every taxpayer to deter the possibility of identity theft . Answer:
True
◉ When does the taxpayer sign the tax return?
a. Before quality review and before being advised of their
responsibility for the accuracy of the information on the return
b. Before quality review and after being advised of their
responsibility for the accuracy of the information on the return
c. After quality review and before being advised of their
responsibility for the accuracy of the information on the return
d. After quality review and after being advised of their responsibility
for the accuracy of the information on the return. Answer: d. After
quality review and after being advised their responsibility for the
accuracy of the information on the return.
,◉ The site is busy with many taxpayers waiting for assistance . All
volunteers are busy preparing tax returns . Can you quality review
the return you just prepared instead of waiting for someone else to
quality review the return?
a . Yes, if it is a returning taxpayer b . Yes, with approval of the Site
Coordinator
c. No, self review is never an acceptable quality review method d. No,
unless you are certified at the Advanced level. Answer: c. No, self
review is never an acceptable quality review method
◉ Which of the following is true?
a. Quality review can be conducted by a volunteer preparer certified
at Basic when the tax return required an Advanced certification to
prepare b. Quality review is conducted after the taxpayer signs the
tax return
c. Quality review is an effective tool for preparing an accurate tax
return
d. Taxpayers do not need to be involved in the quality review
process. Answer: c. Quality review is an effective tool for preparing
an accurate tax return
◉ As part of the intake process, each site must:
a. Have a process to ensure a return is within the scope of the
VITA/TCE Programs
b. Identify the certification level needed to prepare a return
, c. Have a process to ensure volunteers have the certification needed
for the returns they prepare
d. All of the above. Answer: d. All of the above
◉ When should an IRS-certified volunteer preparer participating in
the VITA/TCE Programs perform a complete interview of a
taxpayer?
a. Only when the taxpayer has questions
b. Only if the taxpayer has never visited your site
c. Only when the site is not busy d. For every return prepared at the
site. Answer: d. For every prepared tax return
◉ The certified volunteer preparer should verify the return is within
their certification level as part of the Intake/Interview process..
Answer: True
◉ When reviewing Form 13614-C, you see the "Interest" question is
marked "Yes" and the taxpayer gives you a Form 1099-INT. What
should you do next?. Answer: c. ask the taxpayer if they had any
other interest income
◉ True or False: VITA and TCE sites are required to conduct quality
reviews of every return prepared at the site.. Answer: True
STUDY GUIDE COMPLETE SOLUTIONS
◉ True or False: You do not need to see proof of insurance coverage
for a taxpayer if you feel that this information is not unusual or
questionable . Answer: True
◉ True or False: A volunteer must review photo identification for
every taxpayer to deter the possibility of identity theft . Answer:
True
◉ When does the taxpayer sign the tax return?
a. Before quality review and before being advised of their
responsibility for the accuracy of the information on the return
b. Before quality review and after being advised of their
responsibility for the accuracy of the information on the return
c. After quality review and before being advised of their
responsibility for the accuracy of the information on the return
d. After quality review and after being advised of their responsibility
for the accuracy of the information on the return. Answer: d. After
quality review and after being advised their responsibility for the
accuracy of the information on the return.
,◉ The site is busy with many taxpayers waiting for assistance . All
volunteers are busy preparing tax returns . Can you quality review
the return you just prepared instead of waiting for someone else to
quality review the return?
a . Yes, if it is a returning taxpayer b . Yes, with approval of the Site
Coordinator
c. No, self review is never an acceptable quality review method d. No,
unless you are certified at the Advanced level. Answer: c. No, self
review is never an acceptable quality review method
◉ Which of the following is true?
a. Quality review can be conducted by a volunteer preparer certified
at Basic when the tax return required an Advanced certification to
prepare b. Quality review is conducted after the taxpayer signs the
tax return
c. Quality review is an effective tool for preparing an accurate tax
return
d. Taxpayers do not need to be involved in the quality review
process. Answer: c. Quality review is an effective tool for preparing
an accurate tax return
◉ As part of the intake process, each site must:
a. Have a process to ensure a return is within the scope of the
VITA/TCE Programs
b. Identify the certification level needed to prepare a return
, c. Have a process to ensure volunteers have the certification needed
for the returns they prepare
d. All of the above. Answer: d. All of the above
◉ When should an IRS-certified volunteer preparer participating in
the VITA/TCE Programs perform a complete interview of a
taxpayer?
a. Only when the taxpayer has questions
b. Only if the taxpayer has never visited your site
c. Only when the site is not busy d. For every return prepared at the
site. Answer: d. For every prepared tax return
◉ The certified volunteer preparer should verify the return is within
their certification level as part of the Intake/Interview process..
Answer: True
◉ When reviewing Form 13614-C, you see the "Interest" question is
marked "Yes" and the taxpayer gives you a Form 1099-INT. What
should you do next?. Answer: c. ask the taxpayer if they had any
other interest income
◉ True or False: VITA and TCE sites are required to conduct quality
reviews of every return prepared at the site.. Answer: True
