VITA BASIC TEST QUESTIONS REAL QUESTIONS AND
CORRECT VERIFIED ANSWERS LATEST UPDATE ALREADY
GRADED A+ (REVISED EXAM)
Lucy is 36 years old and single, and her gross income is $20,000. Is Lucy required to
file a tax return? - ANSWER: Yes
Lucy's income is above the $12,950 standard deduction for a single taxpayer
Henrietta and Javier are married and plan to file a join return. Henrietta is 67 and
had a gross income of $11,000 for the tax year. Javier is 66 and his gross income was
$5,000 for the year. Do they need to file a tax return? - ANSWER: No
Henrietta and Javier's combined income of $16,000 is less than the $25,900 standard
deduction for married filing jointly
Which of the following is considered taxable income?
A. Child Support
B. Insurance Proceeds
C. Veterans Benefits
D. Interest - ANSWER: D. Interest
Which of the following individuals could use Chart A to determine if they must file a
tax return?
A. Mrs. Harlan, 68, who is recently widowed and supported by her son
B. Mrs. Fulton, 70, who is single and whose only sources of income are her pension
and investments. Her income was less than $10,000.
C. Mr. Emmet, 34, a stay-at-home dad filing Head of Household, whose income is
$6,000 and who received Form 1095-A showing Advanced Premium Tax Credit
(APTC). - ANSWER: Mrs. Fulton, 70, who is single and whose only sources of income
are her pension and investments. Her income was less than $10,000
Mrs. Harlan can be claimed as a dependent on her son's return, so she must use
Chart B. Mr. Emmet must use Chart C
True or False? Bob is 27 years old. No one can claim him as a dependent. His gross
income was $17,000 during the tax year. Based only on this information, Bob is
required to file a tax return. - ANSWER: True
Bob's income is larger than the $12,950 standard deduction for a single taxpayer
True or False? Janet and Harry are married, file jointly, and lived together all year.
During the tax year, Janet turned 66 and Harry turned 64. Their gross income was
$18,000. Based only on this information, they are required to file a tax return. -
ANSWER: False
,Janet & Harry's income is not larger than the $25,900 standard deduction for
married filing jointly
True or False? Juanita can file as a Qualifying Widow(er). She is 47 years old. Her
gross income was $27,000. Based only on this information, she is required to file a
tax return. - ANSWER: True
Juanita's income is larger than the $25,100 standard deduction for a Qualifying
Widow(er)
What should you do if a taxpayer is not required to file a tax return, and you are
uncertain if they will benefit from filing?
A. Send the taxpayer to a professional tax preparer
B. Begin a return to determine if filing a tax return would benefit the taxpayer
C. Tell the taxpayer not to file a tax return - ANSWER: B. Begin a return to determine
if filing a tax return would benefit the taxpayer
Which of the following can be used to verify a taxpayer's Social Security number and
correct name spelling?
A. Driver's license
B. Passport
C. Social Security card
D. Birth certificate - ANSWER: C. Social Security card
For individuals who do not bring their original or a copy of their Social Security card,
you may accept which of the following:
A. An SSA letter or a Form SSA-1099 statement
B. An ITIN card or letter
C. Driver's license
D. Both A and B - ANSWER: D. Both A and B
True or False? It is your responsibility as a tax preparer to enter each Social Security
number correctly on the tax return. - ANSWER: True
True or False? If a taxpayer wants to know about the Presidential Election Campaign
Fund they can find that information in Publication 17. - ANSWER: True
Larry and Zelda are married but will not file a joint return. Both are under 65. Larry's
gross income from wages is $30,150, and Zelda's is $4,100. Which of the following is
true?
A. Just Larry is required to file
B. Just Zelda is required to file
,C. Both Larry and Zelda are required to file
D. Neither Larry nor Zelda must file - ANSWER: C. Both Larry and Zelda are required
to file
Taxpayers of any age who use the Married Filing Separately status must file a return
if they had gross income of $5 or more
Trudy, 66, qualifies for Head of Household filing status and had $10,900 in gross
income. Is she required to file a return?
A. Yes
B. No
C. Depends on her net income - ANSWER: B. No
Trudy's income is less than the $21,150 standard deduction for a Head of Household
($19,400) taxpayer older than 65 ($1,750)
Depending on specific tax situations, standard taxpayers can file using which of the
following?
A. Form 1040-NR
B. Form 1040-SR
C. Form 1040
D. B and C - ANSWER: D. B and C
Most taxpayers must use Form 1040, but Form 1040-SR may be used by taxpayers
who are age 65 or older at the end of the tax year. Form 1040-NR is used only by
non-resident aliens who must file a tax return
Melvin is 20 years old, single, a full-time student, and a U.S. citizen with a valid Social
Security number. During the interview with Melvin, you learn that:
-Melvin's only income was $6,400 in wages
-He lived with his parents all year, but they told him they will not claim him on their
2020 return
Is Melvin required to file a tax return? - ANSWER: No
Children and Other Dependents younger than 65 who earn over $12,400 must file a
return
True or False? To determine if a taxpayer must file a tax return, do you need to know
their income for the year, filing status, and place of birth? - ANSWER: False
You do not need to know their place of birth
, True or False? If a taxpayer cannot obtain a valid Social Security number and has not
yet applied for a taxpayer identification number, can you use the taxpayer's driver's
license or passport instead? - ANSWER: False
For a taxpayer who cannot obtain an SSN and has not yet applied for an ITIN, you can
use a temporary identification number to prepare the return in the tax software.
Refer them to the IRS for Form W-7, Application for IRS Individual Taxpayer
Identification Number
A taxpayer cannot use a valid ITIN if it was not used on a federal tax return at least
once in the last three years. - ANSWER: True
ITINs that have not been used on a federal tax return at least once in the last three
consecutive years will no longer be valid for use on a tax return unless renewed by
the taxpayer
Are the only acceptable means of verifying taxpayers's identity a valid U.S. drivers
license, passport, or military ID? - ANSWER: False
Other acceptable means are a current state ID or other government-issued
identification
If the taxpayer with a valid Social Security number (SSN) receives a Form W-2 with an
incorrect SSN, can you prepare the return using that W-2? - ANSWER: True
You can use the original W-2 to prepare the return, but the taxpayer needs to
request a corrected Form W-2 from the employer before submitting the tax return.
If a taxpayer with an individual taxpayer identification number (ITIN) receives a Form
W-2 with an erroneous Social Security number (SSN), is it acceptable to e-file the
return as long as you enter the correct ITIN on the return and the mismatched SSN
exactly as shown on the Form W-2 issued? - ANSWER: True
Taxpayers who file tax returns using their ITINs often have Forms W-2 showing
erroneous SSNs, and it's acceptable to e-file the return if you enter the correct ITIN
on the return and the mismatched SSN exactly as shown on the Form W-2 issued
For the purpose of determining filing status, which of the following taxpayers would
be considered unmarried for the tax year?
A. Kris, who did not get married until December of the tax year
B. Torre, whose spouse died in February of the tax year
C. Hal, who was married until his divorce in November of the tax year - ANSWER: C.
Hal, who was married until his divorce in November of the tax year
CORRECT VERIFIED ANSWERS LATEST UPDATE ALREADY
GRADED A+ (REVISED EXAM)
Lucy is 36 years old and single, and her gross income is $20,000. Is Lucy required to
file a tax return? - ANSWER: Yes
Lucy's income is above the $12,950 standard deduction for a single taxpayer
Henrietta and Javier are married and plan to file a join return. Henrietta is 67 and
had a gross income of $11,000 for the tax year. Javier is 66 and his gross income was
$5,000 for the year. Do they need to file a tax return? - ANSWER: No
Henrietta and Javier's combined income of $16,000 is less than the $25,900 standard
deduction for married filing jointly
Which of the following is considered taxable income?
A. Child Support
B. Insurance Proceeds
C. Veterans Benefits
D. Interest - ANSWER: D. Interest
Which of the following individuals could use Chart A to determine if they must file a
tax return?
A. Mrs. Harlan, 68, who is recently widowed and supported by her son
B. Mrs. Fulton, 70, who is single and whose only sources of income are her pension
and investments. Her income was less than $10,000.
C. Mr. Emmet, 34, a stay-at-home dad filing Head of Household, whose income is
$6,000 and who received Form 1095-A showing Advanced Premium Tax Credit
(APTC). - ANSWER: Mrs. Fulton, 70, who is single and whose only sources of income
are her pension and investments. Her income was less than $10,000
Mrs. Harlan can be claimed as a dependent on her son's return, so she must use
Chart B. Mr. Emmet must use Chart C
True or False? Bob is 27 years old. No one can claim him as a dependent. His gross
income was $17,000 during the tax year. Based only on this information, Bob is
required to file a tax return. - ANSWER: True
Bob's income is larger than the $12,950 standard deduction for a single taxpayer
True or False? Janet and Harry are married, file jointly, and lived together all year.
During the tax year, Janet turned 66 and Harry turned 64. Their gross income was
$18,000. Based only on this information, they are required to file a tax return. -
ANSWER: False
,Janet & Harry's income is not larger than the $25,900 standard deduction for
married filing jointly
True or False? Juanita can file as a Qualifying Widow(er). She is 47 years old. Her
gross income was $27,000. Based only on this information, she is required to file a
tax return. - ANSWER: True
Juanita's income is larger than the $25,100 standard deduction for a Qualifying
Widow(er)
What should you do if a taxpayer is not required to file a tax return, and you are
uncertain if they will benefit from filing?
A. Send the taxpayer to a professional tax preparer
B. Begin a return to determine if filing a tax return would benefit the taxpayer
C. Tell the taxpayer not to file a tax return - ANSWER: B. Begin a return to determine
if filing a tax return would benefit the taxpayer
Which of the following can be used to verify a taxpayer's Social Security number and
correct name spelling?
A. Driver's license
B. Passport
C. Social Security card
D. Birth certificate - ANSWER: C. Social Security card
For individuals who do not bring their original or a copy of their Social Security card,
you may accept which of the following:
A. An SSA letter or a Form SSA-1099 statement
B. An ITIN card or letter
C. Driver's license
D. Both A and B - ANSWER: D. Both A and B
True or False? It is your responsibility as a tax preparer to enter each Social Security
number correctly on the tax return. - ANSWER: True
True or False? If a taxpayer wants to know about the Presidential Election Campaign
Fund they can find that information in Publication 17. - ANSWER: True
Larry and Zelda are married but will not file a joint return. Both are under 65. Larry's
gross income from wages is $30,150, and Zelda's is $4,100. Which of the following is
true?
A. Just Larry is required to file
B. Just Zelda is required to file
,C. Both Larry and Zelda are required to file
D. Neither Larry nor Zelda must file - ANSWER: C. Both Larry and Zelda are required
to file
Taxpayers of any age who use the Married Filing Separately status must file a return
if they had gross income of $5 or more
Trudy, 66, qualifies for Head of Household filing status and had $10,900 in gross
income. Is she required to file a return?
A. Yes
B. No
C. Depends on her net income - ANSWER: B. No
Trudy's income is less than the $21,150 standard deduction for a Head of Household
($19,400) taxpayer older than 65 ($1,750)
Depending on specific tax situations, standard taxpayers can file using which of the
following?
A. Form 1040-NR
B. Form 1040-SR
C. Form 1040
D. B and C - ANSWER: D. B and C
Most taxpayers must use Form 1040, but Form 1040-SR may be used by taxpayers
who are age 65 or older at the end of the tax year. Form 1040-NR is used only by
non-resident aliens who must file a tax return
Melvin is 20 years old, single, a full-time student, and a U.S. citizen with a valid Social
Security number. During the interview with Melvin, you learn that:
-Melvin's only income was $6,400 in wages
-He lived with his parents all year, but they told him they will not claim him on their
2020 return
Is Melvin required to file a tax return? - ANSWER: No
Children and Other Dependents younger than 65 who earn over $12,400 must file a
return
True or False? To determine if a taxpayer must file a tax return, do you need to know
their income for the year, filing status, and place of birth? - ANSWER: False
You do not need to know their place of birth
, True or False? If a taxpayer cannot obtain a valid Social Security number and has not
yet applied for a taxpayer identification number, can you use the taxpayer's driver's
license or passport instead? - ANSWER: False
For a taxpayer who cannot obtain an SSN and has not yet applied for an ITIN, you can
use a temporary identification number to prepare the return in the tax software.
Refer them to the IRS for Form W-7, Application for IRS Individual Taxpayer
Identification Number
A taxpayer cannot use a valid ITIN if it was not used on a federal tax return at least
once in the last three years. - ANSWER: True
ITINs that have not been used on a federal tax return at least once in the last three
consecutive years will no longer be valid for use on a tax return unless renewed by
the taxpayer
Are the only acceptable means of verifying taxpayers's identity a valid U.S. drivers
license, passport, or military ID? - ANSWER: False
Other acceptable means are a current state ID or other government-issued
identification
If the taxpayer with a valid Social Security number (SSN) receives a Form W-2 with an
incorrect SSN, can you prepare the return using that W-2? - ANSWER: True
You can use the original W-2 to prepare the return, but the taxpayer needs to
request a corrected Form W-2 from the employer before submitting the tax return.
If a taxpayer with an individual taxpayer identification number (ITIN) receives a Form
W-2 with an erroneous Social Security number (SSN), is it acceptable to e-file the
return as long as you enter the correct ITIN on the return and the mismatched SSN
exactly as shown on the Form W-2 issued? - ANSWER: True
Taxpayers who file tax returns using their ITINs often have Forms W-2 showing
erroneous SSNs, and it's acceptable to e-file the return if you enter the correct ITIN
on the return and the mismatched SSN exactly as shown on the Form W-2 issued
For the purpose of determining filing status, which of the following taxpayers would
be considered unmarried for the tax year?
A. Kris, who did not get married until December of the tax year
B. Torre, whose spouse died in February of the tax year
C. Hal, who was married until his divorce in November of the tax year - ANSWER: C.
Hal, who was married until his divorce in November of the tax year
