VITA CERTIFICATION EXAM 2026 PRACTICE
QUESTIONS AND ANSWERS DETAILED REVIEW
◉ During the intake process, which of the following should the
volunteer verify that the taxpayer and spouse, if applicable, have with
them to ensure the taxpayers can be served that day?
a. Photo identification for both
b. Social Security or taxpayer identification number verification
documents for everyone listed on the return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above. Answer: d. All of the above
◉ Explaining the intake/interview and quality review process is
important so the taxpayer understands they are expected to:
a. Have a completed Form 13614-C, Intake/Interview & Quality Review
Sheet, prior to having the return prepared.
b. Answer the tax preparer's additional questions during the interview.
c. Participate in the quality review of their tax return.
d. All of the above.. Answer: d. All of the above.
◉ Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim,
trying to sell insurance to a taxpayer he was helping. Jim is an insurance
agent in the community. Jan feels like Jim was pushy, made the taxpayer
uncomfortable, and violated Volunteer Standard of Conduct #3. What
should Jan do?
, a. Make an announcement to the taxpayers in the waiting room to ignore
Jim if he tries to sell them insurance.
b. Tell the site coordinator what she heard, so he can immediately
remove Jim from the site and report the incident using the external
referral process by sending an email to .
c. Mind her own business and do nothing.. Answer: b. Tell the site
coordinator what she heard, so he can immediately remove Jim from the
site and report the incident using the external referral process by sending
an email to .
◉ Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash
income does not need to be reported because the IRS will never know
about it. Ann indicated NO cash income on Form 13614-C. Ann
prepared the return without the cash income. 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. Did the
designated quality reviewer violate the Volunteer Standards of Conduct?
a. Yes b. No. Answer: b. No
◉ Pat is a paid tax preparer in the community; he also gives back to the
community by serving as an IRS tax law-certified volunteer tax preparer
at a VITA/TCE site. While conducting the interview with the taxpayer,
Pat discovers the taxpayer's small business will generate a loss, making
the return out of scope for the VITA/ TCE Programs. Pat explains to the
taxpayer that the tax return cannot be prepared at the VITA/TCE site, but
he will offer the taxpayer a discount at his paid tax preparation business
QUESTIONS AND ANSWERS DETAILED REVIEW
◉ During the intake process, which of the following should the
volunteer verify that the taxpayer and spouse, if applicable, have with
them to ensure the taxpayers can be served that day?
a. Photo identification for both
b. Social Security or taxpayer identification number verification
documents for everyone listed on the return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above. Answer: d. All of the above
◉ Explaining the intake/interview and quality review process is
important so the taxpayer understands they are expected to:
a. Have a completed Form 13614-C, Intake/Interview & Quality Review
Sheet, prior to having the return prepared.
b. Answer the tax preparer's additional questions during the interview.
c. Participate in the quality review of their tax return.
d. All of the above.. Answer: d. All of the above.
◉ Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim,
trying to sell insurance to a taxpayer he was helping. Jim is an insurance
agent in the community. Jan feels like Jim was pushy, made the taxpayer
uncomfortable, and violated Volunteer Standard of Conduct #3. What
should Jan do?
, a. Make an announcement to the taxpayers in the waiting room to ignore
Jim if he tries to sell them insurance.
b. Tell the site coordinator what she heard, so he can immediately
remove Jim from the site and report the incident using the external
referral process by sending an email to .
c. Mind her own business and do nothing.. Answer: b. Tell the site
coordinator what she heard, so he can immediately remove Jim from the
site and report the incident using the external referral process by sending
an email to .
◉ Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash
income does not need to be reported because the IRS will never know
about it. Ann indicated NO cash income on Form 13614-C. Ann
prepared the return without the cash income. 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. Did the
designated quality reviewer violate the Volunteer Standards of Conduct?
a. Yes b. No. Answer: b. No
◉ Pat is a paid tax preparer in the community; he also gives back to the
community by serving as an IRS tax law-certified volunteer tax preparer
at a VITA/TCE site. While conducting the interview with the taxpayer,
Pat discovers the taxpayer's small business will generate a loss, making
the return out of scope for the VITA/ TCE Programs. Pat explains to the
taxpayer that the tax return cannot be prepared at the VITA/TCE site, but
he will offer the taxpayer a discount at his paid tax preparation business
