2026 VITA Certification Exam (Latest 2026 Update)
|Questions and Correct Detailed Answers| Latest
Version!!!Already Graded A+
What should the certified volunteer preparer do before starting the tax
return?
a. Make sure all questions on Form 13614-C are answered
b. Change "Unsure" answers to "Yes" or "No" based on a
conversation with the taxpayer
c. Verify the return is within your certification level
d. All of the above
c. Verify the return is within your certification level
True or False: When reviewing Form 13614-C, you see the "Interest"
question is marked "Yes" and the taxpayer gives you a Form 1099-
INT . You should ask the taxpayer if they had any other interest
income
True
VITA and TCE sites are required to conduct quality reviews:
a. Of all the returns prepared by volunteers who have less than two
years of experience preparing returns
b. Of every return prepared at the site
c. Only when there is a Quality Reviewer available
d. Of all returns prepared by volunteers with certification levels below
Advanced, Military, or International
b. Of every return prepared at the site
pg. 1
,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 .
True
True or False: A volunteer must review photo identification for every
taxpayer to deter the possibility of identity theft .
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
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
pg. 2
,d. No, unless you are certified at the Advanced level
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
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
d. All of the above
Which of the following is a violation of the Volunteer Standards of
Conduct
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer waiting area at the site
pg. 3
, c . Using taxpayer's personal information to ask for a date
d. All of the above
d. All of the above
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
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
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
pg. 4
|Questions and Correct Detailed Answers| Latest
Version!!!Already Graded A+
What should the certified volunteer preparer do before starting the tax
return?
a. Make sure all questions on Form 13614-C are answered
b. Change "Unsure" answers to "Yes" or "No" based on a
conversation with the taxpayer
c. Verify the return is within your certification level
d. All of the above
c. Verify the return is within your certification level
True or False: When reviewing Form 13614-C, you see the "Interest"
question is marked "Yes" and the taxpayer gives you a Form 1099-
INT . You should ask the taxpayer if they had any other interest
income
True
VITA and TCE sites are required to conduct quality reviews:
a. Of all the returns prepared by volunteers who have less than two
years of experience preparing returns
b. Of every return prepared at the site
c. Only when there is a Quality Reviewer available
d. Of all returns prepared by volunteers with certification levels below
Advanced, Military, or International
b. Of every return prepared at the site
pg. 1
,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 .
True
True or False: A volunteer must review photo identification for every
taxpayer to deter the possibility of identity theft .
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
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
pg. 2
,d. No, unless you are certified at the Advanced level
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
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
d. All of the above
Which of the following is a violation of the Volunteer Standards of
Conduct
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer waiting area at the site
pg. 3
, c . Using taxpayer's personal information to ask for a date
d. All of the above
d. All of the above
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
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
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
pg. 4
