VITA CERTIFICATION EXAM 2026 FINAL
REVIEW BUNDLED SOLUTION PACKAGE
◉ Which volunteers must take Volunteer Standards of Conduct training
and test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers. Answer: d. All of the above
◉ If a volunteer violates the Volunteer Standards of Conduct, what are
the possible consequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of VITA/TCE grant funds
d . Deactivation of EFIN
e. All of the above. Answer: e. all of the above
◉ Bob, an IRS tax law certified volunteer preparer, told the taxpayer
that cash income does not need to be reported because the IRS will never
find out. The return was completed without the cash income . Jim, the
designated Quality Reviewer, simply missed this omission and the return
was printed, signed, and e-filed. Who has violated the Volunteer
Standards of Conduct?
a. Bob, the IRS tax law certified volunteer preparer
,b . Jim, the designated Quality Reviewer
c . Betty, the Site Coordinator
d. No one has violated the Volunteer Standards of Conduct. Answer: a.
Bob, the IRS tax law certified volunteer preparer
◉ Heidi, a 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?
a . Form 13614-C must be completed prior to having the return prepared
b . You will be interviewed by the return preparer and asked additional
questions as needed
c. You need to participate in a quality review of your tax return by
someone other than the return preparer
d. All of the above. Answer: d. All of the above
◉ Volunteers must verify the taxpayer has the following items as soon as
possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms W-2, 1099-R, etc .
d. All of the above. Answer: d. All of the above
, ◉ True or False: The taxpayer should be informed of their responsibility
for the information on the tax return during the quality review process ..
Answer: True
◉ True or False: Volunteers who refuse to use the intake/interview
process are violating the Standards of Conduct.. Answer: True
◉ True or False: Mary, the Greeter, identifies the taxpayer's tax return
requires Advanced IRS tax law certification. Therefore, the certified tax
preparer must be certified to the Advanced level but the Quality
Reviewer can be certified to any level, including Basic .. Answer: False
◉ Yes or No: Is having a donation/tip jar in the waiting area at the
VITA/TCE site a violation of the Volunteer Standards of Conduct?.
Answer: Yes
◉ True or False: I am currently a volunteer Greeter. I will not be
preparing tax returns. I do not need to take the Volunteer Standards of
Conduct test.. Answer: False
◉ Yes or No: Can a volunteer be removed and barred from the
VITA/TCE programs for violating the Volunteer Standards of Conduct?.
Answer: Yes
REVIEW BUNDLED SOLUTION PACKAGE
◉ Which volunteers must take Volunteer Standards of Conduct training
and test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers. Answer: d. All of the above
◉ If a volunteer violates the Volunteer Standards of Conduct, what are
the possible consequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of VITA/TCE grant funds
d . Deactivation of EFIN
e. All of the above. Answer: e. all of the above
◉ Bob, an IRS tax law certified volunteer preparer, told the taxpayer
that cash income does not need to be reported because the IRS will never
find out. The return was completed without the cash income . Jim, the
designated Quality Reviewer, simply missed this omission and the return
was printed, signed, and e-filed. Who has violated the Volunteer
Standards of Conduct?
a. Bob, the IRS tax law certified volunteer preparer
,b . Jim, the designated Quality Reviewer
c . Betty, the Site Coordinator
d. No one has violated the Volunteer Standards of Conduct. Answer: a.
Bob, the IRS tax law certified volunteer preparer
◉ Heidi, a 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?
a . Form 13614-C must be completed prior to having the return prepared
b . You will be interviewed by the return preparer and asked additional
questions as needed
c. You need to participate in a quality review of your tax return by
someone other than the return preparer
d. All of the above. Answer: d. All of the above
◉ Volunteers must verify the taxpayer has the following items as soon as
possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms W-2, 1099-R, etc .
d. All of the above. Answer: d. All of the above
, ◉ True or False: The taxpayer should be informed of their responsibility
for the information on the tax return during the quality review process ..
Answer: True
◉ True or False: Volunteers who refuse to use the intake/interview
process are violating the Standards of Conduct.. Answer: True
◉ True or False: Mary, the Greeter, identifies the taxpayer's tax return
requires Advanced IRS tax law certification. Therefore, the certified tax
preparer must be certified to the Advanced level but the Quality
Reviewer can be certified to any level, including Basic .. Answer: False
◉ Yes or No: Is having a donation/tip jar in the waiting area at the
VITA/TCE site a violation of the Volunteer Standards of Conduct?.
Answer: Yes
◉ True or False: I am currently a volunteer Greeter. I will not be
preparing tax returns. I do not need to take the Volunteer Standards of
Conduct test.. Answer: False
◉ Yes or No: Can a volunteer be removed and barred from the
VITA/TCE programs for violating the Volunteer Standards of Conduct?.
Answer: Yes
