VITA ADVANCED EXAM SCRIPT 2026 TEST
PAPER QUESTIONS AND SOLUTIONS GRADED
A+
◉ 2. Karen's Economic Impact Payment (EIP3) must be included in
her total income. Answer: False
◉ 3. What amount may Karen deduct as a charitable contribution
when filing her 2021
tax return? Answer: $300
◉ 4. What is the maximum amount Paul and Maggie are eligible to
claim for the child tax
credit? Answer: $6,600
◉ 5. How much of the child care expenses can be used to claim the
child and dependent
care credit? Answer: $3,500
◉ 6. Form 8889, Part 1 is used to report HSA contributions made by
_______________. Answer: All the above
, ◉ 7. Carol is eligible to contribute an additional $________ to her HSA
because she is age 55 or older. Answer: 1000
◉ 8. What is the total unreimbursed qualified medical expenses
reported on Form 8889,
Part II? Answer: $2,980
◉ 9. For the purpose of determining dependency, Marie meets the
conditions to be the
qualifying child of _______________. Answer: Barbara and Jenny
◉ 10. Jenny is not eligible to claim Marie for the earned income
credit because her filing status is Married Filing Separate. Answer:
False
◉ 11. Michael's mortgage insurance premium of $230 can be
claimed as an itemized deduction on his Schedule A. Answer: True
◉ 12. What amount of gambling losses is Michael eligible to claim as
a deduction on his Schedule A? Answer: $1000
◉ 13. Sean is not required to file a tax return because he has enough
tax withholding to cover his tax liability. Answer: False
PAPER QUESTIONS AND SOLUTIONS GRADED
A+
◉ 2. Karen's Economic Impact Payment (EIP3) must be included in
her total income. Answer: False
◉ 3. What amount may Karen deduct as a charitable contribution
when filing her 2021
tax return? Answer: $300
◉ 4. What is the maximum amount Paul and Maggie are eligible to
claim for the child tax
credit? Answer: $6,600
◉ 5. How much of the child care expenses can be used to claim the
child and dependent
care credit? Answer: $3,500
◉ 6. Form 8889, Part 1 is used to report HSA contributions made by
_______________. Answer: All the above
, ◉ 7. Carol is eligible to contribute an additional $________ to her HSA
because she is age 55 or older. Answer: 1000
◉ 8. What is the total unreimbursed qualified medical expenses
reported on Form 8889,
Part II? Answer: $2,980
◉ 9. For the purpose of determining dependency, Marie meets the
conditions to be the
qualifying child of _______________. Answer: Barbara and Jenny
◉ 10. Jenny is not eligible to claim Marie for the earned income
credit because her filing status is Married Filing Separate. Answer:
False
◉ 11. Michael's mortgage insurance premium of $230 can be
claimed as an itemized deduction on his Schedule A. Answer: True
◉ 12. What amount of gambling losses is Michael eligible to claim as
a deduction on his Schedule A? Answer: $1000
◉ 13. Sean is not required to file a tax return because he has enough
tax withholding to cover his tax liability. Answer: False
