ESTUDY
VITA 2025 ADVANCED TEST EXAM 2025 UPDATED
QUESTIONS AND VERIFIED ANSWERS GRADED A+ |
WITH RATIONALES
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax
preparers, quality reviewers, etc.) must:
a. Annually pass the Volunteer Standards of Conduct (VSC) certification test with a score of 80%
or higher.
b. Sign and date the Form 13615, Volunteer Standards of Conduct Agreement, agreeing to
comply with the VSC by upholding the highest ethical standards.
c. Pass the Advanced tax law certification.
d. All of the above.
e. Both a and b
Rationale: Volunteers must pass the VSC test and sign Form 13615 annually. Advanced
certification is not required for all roles.
2. Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct?
a. Yes
b. No
c. Yes
Rationale: Violations of the VSC can result in removal and being barred from the program.
3. If a taxpayer offers you a $20 bill because they were so happy about the quality service they
received, what is the appropriate action to take?
a. Accept the money as a token of appreciation.
b. Thank the taxpayer and explain that you cannot accept any payment for your services.
c. Politely decline and report the incident to the site coordinator.
d. Both b and c
Rationale: Volunteers cannot accept payment for services and should report such incidents.
4. Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site. When preparing a return
for Jill, Jake learns that Jill does not have a bank account to receive a direct deposit of her
refund. Jill asks Jake if he can deposit her refund in his bank account and then turn the money
over to her when he gets it. What should Jake do?
a. Agree to help Jill by depositing the refund in his account.
b. Politely decline and explain that it is against the VSC to handle taxpayer funds.
c. Suggest Jill open a bank account to receive the refund.
d. Both b and c
,ESTUDY
Rationale: Volunteers cannot handle taxpayer funds or personal information for personal
benefit.
5. Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the interview that Ali
has no health insurance. After Ali leaves the site, Max writes her name and contact
information down to take home to his wife who sells health insurance for profit. Which of the
following statements is true?
a. Max has violated the VSC by using taxpayer information for personal gain.
b. Max has not violated the VSC because he is helping Ali.
c. Max should report Ali’s information to the IRS.
d. Both a and c
Rationale: Using taxpayer information for personal gain violates the VSC.
6. Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income does not
need to be reported because the IRS does not know about it. Bob indicated NO cash income
on Form 13614-C. Bob prepared a tax return excluding the cash income. Jim, 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. Who violated the Volunteer Standards of
Conduct?
a. Jim, the quality reviewer.
b. Bob, the tax preparer.
c. The taxpayer.
d. Both a and b
Rationale: Bob violated the VSC by knowingly omitting cash income. Jim failed to catch the error
during the quality review.
7. Sue, a VITA/TCE coordinator, was watching the local news when she saw Aaron, a new tax
law-certified volunteer, in a story about several bank employees being arrested for suspicion
of embezzlement. She saw Aaron being led out of the bank in handcuffs. Three days later, Sue
is shocked when she sees Aaron show up at the site ready to volunteer, apparently out on
bond. She pulls Aaron aside and explains that his arrest on suspicion of embezzlement could
have a negative effect on the site and therefore she must ask him to leave the site. Sue
removed his access to the software, she then uses the external referral process to report the
details to SPEC headquarters by sending an email to . Did Sue take
appropriate actions as the coordinator?
a. Yes
b. No
c. Yes
Rationale: Sue acted appropriately by removing Aaron and reporting the incident to SPEC
headquarters.
8. Heidi, a VSC-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
, ESTUDY
preparation process. What should Heidi tell them?
a. Form 13614-C, Intake/Interview & Quality Review Sheet, 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
Rationale: All steps are part of the intake and preparation process.
9. During the intake process, the volunteer should verify the taxpayer (and/or spouse, if
applicable) has photo identification. Additionally, taxpayers must provide verification of
taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return.
a. True
b. False
c. True
Rationale: Photo ID and SSN/ITIN verification are required for all taxpayers.
10. Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2, to
identify what potential volunteer certification level is needed for this tax return. Mary sees
the taxpayer has checked the "yes" box indicating they have self-employment income and the
certification level next to the question is (A). All other questions answered "yes" have a (B)
certification. When Mary assigns the return to a tax preparer, what tax law certification level
does the tax preparer need?
a. Basic
b. Advanced
c. Intermediate
d. Advanced
Rationale: Self-employment income requires Advanced certification.
11. 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.
a. True
b. False
c. True
Rationale: Form 13614-C is mandatory for all returns.
12. 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. Complete all applicable Certified Volunteer Preparer shaded-area questions on Form 13614-C.
d. All of the above
Rationale: All steps are necessary to ensure accurate return preparation.
VITA 2025 ADVANCED TEST EXAM 2025 UPDATED
QUESTIONS AND VERIFIED ANSWERS GRADED A+ |
WITH RATIONALES
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax
preparers, quality reviewers, etc.) must:
a. Annually pass the Volunteer Standards of Conduct (VSC) certification test with a score of 80%
or higher.
b. Sign and date the Form 13615, Volunteer Standards of Conduct Agreement, agreeing to
comply with the VSC by upholding the highest ethical standards.
c. Pass the Advanced tax law certification.
d. All of the above.
e. Both a and b
Rationale: Volunteers must pass the VSC test and sign Form 13615 annually. Advanced
certification is not required for all roles.
2. Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct?
a. Yes
b. No
c. Yes
Rationale: Violations of the VSC can result in removal and being barred from the program.
3. If a taxpayer offers you a $20 bill because they were so happy about the quality service they
received, what is the appropriate action to take?
a. Accept the money as a token of appreciation.
b. Thank the taxpayer and explain that you cannot accept any payment for your services.
c. Politely decline and report the incident to the site coordinator.
d. Both b and c
Rationale: Volunteers cannot accept payment for services and should report such incidents.
4. Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site. When preparing a return
for Jill, Jake learns that Jill does not have a bank account to receive a direct deposit of her
refund. Jill asks Jake if he can deposit her refund in his bank account and then turn the money
over to her when he gets it. What should Jake do?
a. Agree to help Jill by depositing the refund in his account.
b. Politely decline and explain that it is against the VSC to handle taxpayer funds.
c. Suggest Jill open a bank account to receive the refund.
d. Both b and c
,ESTUDY
Rationale: Volunteers cannot handle taxpayer funds or personal information for personal
benefit.
5. Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the interview that Ali
has no health insurance. After Ali leaves the site, Max writes her name and contact
information down to take home to his wife who sells health insurance for profit. Which of the
following statements is true?
a. Max has violated the VSC by using taxpayer information for personal gain.
b. Max has not violated the VSC because he is helping Ali.
c. Max should report Ali’s information to the IRS.
d. Both a and c
Rationale: Using taxpayer information for personal gain violates the VSC.
6. Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income does not
need to be reported because the IRS does not know about it. Bob indicated NO cash income
on Form 13614-C. Bob prepared a tax return excluding the cash income. Jim, 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. Who violated the Volunteer Standards of
Conduct?
a. Jim, the quality reviewer.
b. Bob, the tax preparer.
c. The taxpayer.
d. Both a and b
Rationale: Bob violated the VSC by knowingly omitting cash income. Jim failed to catch the error
during the quality review.
7. Sue, a VITA/TCE coordinator, was watching the local news when she saw Aaron, a new tax
law-certified volunteer, in a story about several bank employees being arrested for suspicion
of embezzlement. She saw Aaron being led out of the bank in handcuffs. Three days later, Sue
is shocked when she sees Aaron show up at the site ready to volunteer, apparently out on
bond. She pulls Aaron aside and explains that his arrest on suspicion of embezzlement could
have a negative effect on the site and therefore she must ask him to leave the site. Sue
removed his access to the software, she then uses the external referral process to report the
details to SPEC headquarters by sending an email to . Did Sue take
appropriate actions as the coordinator?
a. Yes
b. No
c. Yes
Rationale: Sue acted appropriately by removing Aaron and reporting the incident to SPEC
headquarters.
8. Heidi, a VSC-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
, ESTUDY
preparation process. What should Heidi tell them?
a. Form 13614-C, Intake/Interview & Quality Review Sheet, 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
Rationale: All steps are part of the intake and preparation process.
9. During the intake process, the volunteer should verify the taxpayer (and/or spouse, if
applicable) has photo identification. Additionally, taxpayers must provide verification of
taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return.
a. True
b. False
c. True
Rationale: Photo ID and SSN/ITIN verification are required for all taxpayers.
10. Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2, to
identify what potential volunteer certification level is needed for this tax return. Mary sees
the taxpayer has checked the "yes" box indicating they have self-employment income and the
certification level next to the question is (A). All other questions answered "yes" have a (B)
certification. When Mary assigns the return to a tax preparer, what tax law certification level
does the tax preparer need?
a. Basic
b. Advanced
c. Intermediate
d. Advanced
Rationale: Self-employment income requires Advanced certification.
11. 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.
a. True
b. False
c. True
Rationale: Form 13614-C is mandatory for all returns.
12. 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. Complete all applicable Certified Volunteer Preparer shaded-area questions on Form 13614-C.
d. All of the above
Rationale: All steps are necessary to ensure accurate return preparation.
