Vita certification
7. The Brooks qualify for the Credit for Other Dependents. - ANS - true
Alan cannot claim the Earned Income Tax Credit because his age is more than the age limit. -
ANS - false
Alan must take a required minimum distribution in 2021. - ANS - 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. - ANS - True
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? - ANS - No
Archie and Tina will not itemize deductions but can deduct the full amount of their charitable
contribution. - ANS - false
As part of the intake process, each site must: - ANS - 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 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? - ANS - a. Bob, the tax law-certified volunteer who prepared the return.
Bobbie can claim the student loan interest deduction on his tax return. - ANS - true
Bobbie can exclude his unemployment compensation on his 2021 tax return - ANS - false
Bobbie is eligible for the following credit - ANS - b. Lifetime Learning Credit
Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer
Standards of Conduct? - ANS - Yes
, Chris and Marcie cannot claim the Earned Income Tax Credit (EITC) because they are too
young and have no qualifying children. - ANS - False
Chris and Marcie must claim the EIP3 of $2,800 as taxable income on their 2021 tax return. -
ANS - False
During the intake process, the volunteer should verify the taxpayer (and secondary taxpayer if
married filing jointly) has government-issued photo identification. Additionally, taxpayers must
provide verification of taxpayer identification numbers (SSN or ITIN) for everyone listed on the
tax return. - ANS - True
During the intake process, which of the following should the volunteer verify that the taxpayer
(and secondary taxpayer if married filing jointly) has with them to ensure the taxpayers can be
served that day? - ANS -
Explaining the intake/interview and quality review process is important so the taxpayer
understands they are expected to: - ANS - d. All of the above.
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result
in which of the following? - ANS - d. All of the above may be considered an appropriate action
depending on the type of violation and the sponsoring organization's corrective actions.
Fred and Wilma Jones can claim the Credit for Other Dependents. - ANS - true
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
preparation process. What should Heidi tell them? - ANS - d. All of the above.
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? - ANS - c. Thank the taxpayer, and explain
that you cannot accept any payment for your services.
In most cases a volunteer must review photo identification for every taxpayer(s) to deter the
possibility of identity theft. - ANS - False
Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of
the Volunteer Standards of Conduct? - ANS - No
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 is distraught when Jake tells her the paper refund check will take three or four weeks
longer than the refund being direct deposited. 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? - ANS
- b. Jake should explain that a taxpayer's federal or state refund cannot be deposited into a
7. The Brooks qualify for the Credit for Other Dependents. - ANS - true
Alan cannot claim the Earned Income Tax Credit because his age is more than the age limit. -
ANS - false
Alan must take a required minimum distribution in 2021. - ANS - 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. - ANS - True
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? - ANS - No
Archie and Tina will not itemize deductions but can deduct the full amount of their charitable
contribution. - ANS - false
As part of the intake process, each site must: - ANS - 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 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? - ANS - a. Bob, the tax law-certified volunteer who prepared the return.
Bobbie can claim the student loan interest deduction on his tax return. - ANS - true
Bobbie can exclude his unemployment compensation on his 2021 tax return - ANS - false
Bobbie is eligible for the following credit - ANS - b. Lifetime Learning Credit
Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer
Standards of Conduct? - ANS - Yes
, Chris and Marcie cannot claim the Earned Income Tax Credit (EITC) because they are too
young and have no qualifying children. - ANS - False
Chris and Marcie must claim the EIP3 of $2,800 as taxable income on their 2021 tax return. -
ANS - False
During the intake process, the volunteer should verify the taxpayer (and secondary taxpayer if
married filing jointly) has government-issued photo identification. Additionally, taxpayers must
provide verification of taxpayer identification numbers (SSN or ITIN) for everyone listed on the
tax return. - ANS - True
During the intake process, which of the following should the volunteer verify that the taxpayer
(and secondary taxpayer if married filing jointly) has with them to ensure the taxpayers can be
served that day? - ANS -
Explaining the intake/interview and quality review process is important so the taxpayer
understands they are expected to: - ANS - d. All of the above.
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result
in which of the following? - ANS - d. All of the above may be considered an appropriate action
depending on the type of violation and the sponsoring organization's corrective actions.
Fred and Wilma Jones can claim the Credit for Other Dependents. - ANS - true
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
preparation process. What should Heidi tell them? - ANS - d. All of the above.
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? - ANS - c. Thank the taxpayer, and explain
that you cannot accept any payment for your services.
In most cases a volunteer must review photo identification for every taxpayer(s) to deter the
possibility of identity theft. - ANS - False
Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of
the Volunteer Standards of Conduct? - ANS - No
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 is distraught when Jake tells her the paper refund check will take three or four weeks
longer than the refund being direct deposited. 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? - ANS
- b. Jake should explain that a taxpayer's federal or state refund cannot be deposited into a
