VITA/TCE Tax Certification Study Guide:
Filing Requirements, Exemptions, and
Volunteer Standards
True or False: Only volunteers who prepare and review tax returns are required to complete the
Volunteer Standards of Conduct Training and certification. - ✔✔False
True or False: Volunteers are generally held liable for the tax returns they prepare at VITA/TCE sites -
✔✔False
True or False: Volunteers are not required to complete a return if they have concerns about the
accuracy of information provided by the taxpayer or other concerns. - ✔✔True
True or False: Keith and Kathy are married with dependent children. They must be covered under the
same policy or plan to satisfy the individual shared responsibility provision. - ✔✔False
True or False: Sandy is covered under health insurance offered by her spouse's employer; therefore, she
has minimum essential coverage. - ✔✔True
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. - ✔✔True
Individuals who are not required to file a tax return should file a return if they can claim the earned
income credit. - ✔✔True
A driver's license can be used to verify a taxpayer's social security number and correct name spelling. -
✔✔False
Some taxpayers must use either Form 1040A or Form 1040EZ instead of Form 1040, depending on their
specific tax requirements. - ✔✔False
Ryan and Julie were married on December 29. They should file as: - ✔✔Married Filing Jointly
Filing Requirements, Exemptions, and
Volunteer Standards
True or False: Only volunteers who prepare and review tax returns are required to complete the
Volunteer Standards of Conduct Training and certification. - ✔✔False
True or False: Volunteers are generally held liable for the tax returns they prepare at VITA/TCE sites -
✔✔False
True or False: Volunteers are not required to complete a return if they have concerns about the
accuracy of information provided by the taxpayer or other concerns. - ✔✔True
True or False: Keith and Kathy are married with dependent children. They must be covered under the
same policy or plan to satisfy the individual shared responsibility provision. - ✔✔False
True or False: Sandy is covered under health insurance offered by her spouse's employer; therefore, she
has minimum essential coverage. - ✔✔True
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. - ✔✔True
Individuals who are not required to file a tax return should file a return if they can claim the earned
income credit. - ✔✔True
A driver's license can be used to verify a taxpayer's social security number and correct name spelling. -
✔✔False
Some taxpayers must use either Form 1040A or Form 1040EZ instead of Form 1040, depending on their
specific tax requirements. - ✔✔False
Ryan and Julie were married on December 29. They should file as: - ✔✔Married Filing Jointly
