VITA Certification Exam Questions & Answers Latest Updated 2024/2025 (GRADED A+)

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 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 efiled. 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 - 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? VITA Certification Test Exam Questions & Answers Latest Updated 2024/2025 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 - 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 - 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 . - True True or False: Volunteers who refuse to use the intake/interview process are violating the Standards of Conduct. - 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 . - 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? - 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. - False Yes or No: Can a volunteer be removed and barred from the VITA/TCE programs for violating the Volunteer Standards of Conduct? - Yes Yes and No: An IRS tax law certified volunteer preparer told the taxpayer that cash income does not need to be reported. The return was completed without the cash income. The designated Quality Reviewer simply missed this omission and the return was printed, signed, and e-filed. Did the designated Quality Reviewer violate the Volunteer Standards of Conduct? - No Maggie asks Josh, the tax law certified preparer, to deposit her refund into Josh's checking account and turn the funds over to her when received. If Josh says yes, he is in violation of the standards. - Yes. Every site is required to have a process for assigning taxpayers to tax law certified prepared who are certified at or above the level required to prepare their return. - True Which of the following statements is NOT correct? a. Volunteers should confirm the taxpayer's identity through photo ID. b. Volunteers should verify the Social Security number and/or ITIN. c. Volunteers should review all documents needed to prepare an accurate return. d. Volunteers do not need to refer to the intake sheet when preparing the tax return . - d. Volunteers do not need to refer to the intake sheet when preparing the tax return . The quality review process includes: a. Assigning a Quality Reviewer with the appropriate certification level. b. Inviting the taxpayer to participate in the quality review. c. Explaining to the taxpayer that they are responsible for the information on their tax return. d. All of the above - d. All of the above True or False: An interview of the taxpayer should only be performed if the site is not busy . - False 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 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 - d. All of the above True or False: All IRS-certified volunteer preparers participating in the VITA/TCE Programs must use Form 13614-C along with an effective interview for every return prepared at the site - True 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 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 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 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 EMAIL ME: For help with report, Assignment, Essay and thesis writing. c. Only when the site is not busy d. For every return prepared at the site - 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. - 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? - 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. - True A taxpayer tells you that they had health insurance coverage for the entire year, but they did not bring proof of the coverage. This information along with all other information gathered during your interview does not seem unusual or questionable. As a tax preparer, you should: - b. prepare the return using the information without seeing any proof of insurance coverage What information must a volunteer review to deter the possibility of identity theft? a. Form W-2 b. Photo identification c. Last year's tax return d. Medicaid card - b. photo identification Basic Scenario 1: Wendy Gordon. AGE: 20, is a U.S. citizen with valid SS. "Unsure" to question "Can anyone claim you or your spouse on their tax return?" - full time student during 2015 - only income for $6,500 in wages - lived with her parents all year, but they told her they will not claim her - does not provide more than half of her own support. - Which of the following statements is correct? a. Wendy must claim 0 exemptions, because her income was less than $10,000. b. Wendy must claim 0 exemptions, because her parents can claim her as a dependent on their tax return. CORRECT