VITA ADVANCED TEST 2026 BANK COMPREHENSIVE EXAM ACCURATE ACTUAL
EXAM / FREQUENTLY TESTED QUESTIONS WITH DETAILED ANSWERS |
GUARANTEED PASS | GRADED A | LATEST UPDATE
Question 1
Prior to working at a VITA/TCE site, which requirements must ALL volunteers (including
greeters and client facilitators) fulfill?
A) Annually pass the Volunteer Standards of Conduct (VSC) certification test with a score of
80% or higher.
B) Sign and date Form 13615, Volunteer Standards of Conduct Agreement.
C) Pass the Advanced tax law certification.
D) Both A and C.
E) Both A and B.
Correct Answer: E) Both a and b
Rationale: According to IRS Quality Site Requirement #1, all volunteers, regardless of their
role (greeter, preparer, or reviewer), must pass the VSC test and sign the VSC agreement
(Form 13615) annually. While tax preparers and reviewers must also pass a tax law
certification (Basic, Advanced, etc.), greeters and facilitators are only required to pass the
VSC and Intake/Interview exams.
Question 2
Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer
Standards of Conduct?
A) No, because they are unpaid volunteers.
B) Only if they are convicted of a felony.
C) Yes, the IRS has the authority to bar volunteers from the program for unethical behavior.
D) Only if the taxpayer files a formal lawsuit.
E) Only if the site coordinator is also removed.
Correct Answer: C) Yes
Rationale: The VITA/TCE program depends on public trust. Volunteers sign Form 13615,
which is a binding agreement to adhere to ethical standards. Violations such as soliciting
tips, falsifying information, or using taxpayer data for personal gain can result in
immediate removal from the program and being barred from future participation.
, 2
Question 3
If a taxpayer offers you a $20 bill as a tip because they were exceptionally happy with your
service, what is the appropriate action?
A) Accept it and buy lunch for the other volunteers.
B) Accept it only if the site coordinator says it is okay.
) Put it in a donation jar for the site's host organization.
D) Thank the taxpayer, and explain that you cannot accept any payment for your services.
E) Tell the taxpayer to leave it on the desk so you don't "receive" it directly.
Correct Answer: D) Thank the taxpayer, and explain that you cannot accept any payment
for your services.
Rationale: Volunteer Standard of Conduct #1 (Proper Behavior) explicitly prohibits
volunteers from accepting any form of payment, including tips, for the services provided.
VITA is a free program, and accepting money compromises the program's integrity and the
volunteer's status.
Question 4
A taxpayer, Jill, does not have a bank account and is upset that her paper check will take several
weeks longer than a direct deposit. She asks her volunteer preparer, Jake, if she can direct deposit
her refund into his account and then he can give her the cash. What should Jake do?
A) Agree to it as a helpful gesture to the taxpayer.
B) Explain that he cannot allow her refund to be deposited into his personal account.
C) Ask the site coordinator to use the site's business account instead.
D) Suggest Jill use a friend's account instead of his.
E) Charge a small fee for the service of using his account.
Correct Answer: B) Jake should explain that he cannot allow her refund to be deposited into
his personal account.
Rationale: Volunteer Standard of Conduct #1 prohibits using the volunteer position for
personal gain or to engage in financial transactions with taxpayers. Standard #5 (No
Solicitation) also reinforces the prohibition on financial entanglements. Depositing a
taxpayer's refund into a volunteer's account is a major security and ethics violation.
, 3
Question 5
Max, a volunteer, finds out during a tax interview that Ali has no health insurance. Max takes
Ali's contact info home to his wife, who sells insurance for profit. Which statement is true?
A) Max is being helpful by providing Ali with a resource.
B) Max has violated the VSC because he used information gained during tax preparation for
personal or another's benefit.
C) Max can only share the information if Ali signs a waiver.
D) Max should have his wife come to the VITA site to meet Ali.
E) This is not a violation because it occurred after Ali left the site.
Correct Answer: B) Max has violated the VSC because he is using the information he gained
about Ali to further his own or another's personal benefit.
Rationale: Confidentiality is a cornerstone of the VITA program. Volunteer Standard of
Conduct #1 and #3 emphasize that taxpayer information must be kept confidential and
used only for the purpose of preparing the tax return. Using that data to generate business
for a family member is a clear violation of ethical standards.
Question 6
Bob, a volunteer, tells a taxpayer that cash income does not need to be reported because the IRS
won't find out. Bob prepares the return excluding the cash. Jim, the quality reviewer, is unaware
of the cash and signs off. Who violated the VSC?
A) Jim, because he failed to catch the error.
B) The taxpayer, because they listened to Bob.
C) Bob, the tax law-certified volunteer who prepared the return.
D) No one, because the IRS was never notified.
E) Both Bob and Jim equally.
Correct Answer: C) Bob, the tax law-certified volunteer who prepared the return.
Rationale: Volunteer Standard of Conduct #1 requires volunteers to be ethical and
professional. Knowingly omitting income from a tax return is a violation of federal tax law
and the VSC agreement. Even if the quality reviewer missed it, Bob is responsible for his
intentional dishonesty during the preparation process.
, 4
Question 7
Sue, a site coordinator, sees a volunteer named Aaron arrested on the news for suspicion of
embezzlement. Aaron shows up to volunteer three days later. Sue asks him to leave and reports
the incident to SPEC. Did Sue take appropriate action?
A) No, because Aaron has not been convicted yet.
B) No, Sue should have waited for the IRS to contact her.
C) Yes, Sue must protect the site's reputation and integrity.
D) Only if Aaron admitted he was guilty.
E) Yes, but only if Aaron was the quality reviewer.
Correct Answer: C) Yes
Rationale: Site coordinators have a responsibility to maintain a safe and trusted
environment. If a volunteer is involved in criminal activity that reflects poorly on their
honesty or financial integrity (like embezzlement), the coordinator has the right to remove
them to protect the program's reputation.
Question 8
Heidi is working at the intake station. What should she tell taxpayers regarding their expectations
for the day?
A) Form 13614-C must be completed prior to having the return prepared.
B) You will be interviewed by the preparer and asked additional questions.
C) You need to participate in a quality review by someone other than the preparer.
D) All of the above.
E) Only A and B.
Correct Answer: D) All of the above.
Rationale: The Intake/Interview and Quality Review process (QSR #2) is a three-step
process: (1) Completion of the Intake Form 13614-C, (2) An effective interview by the
preparer, and (3) A 100% Quality Review by a second certified volunteer. The taxpayer
must participate in all stages to ensure accuracy.
Question 9
During the intake process, the volunteer must verify which of the following for every person
EXAM / FREQUENTLY TESTED QUESTIONS WITH DETAILED ANSWERS |
GUARANTEED PASS | GRADED A | LATEST UPDATE
Question 1
Prior to working at a VITA/TCE site, which requirements must ALL volunteers (including
greeters and client facilitators) fulfill?
A) Annually pass the Volunteer Standards of Conduct (VSC) certification test with a score of
80% or higher.
B) Sign and date Form 13615, Volunteer Standards of Conduct Agreement.
C) Pass the Advanced tax law certification.
D) Both A and C.
E) Both A and B.
Correct Answer: E) Both a and b
Rationale: According to IRS Quality Site Requirement #1, all volunteers, regardless of their
role (greeter, preparer, or reviewer), must pass the VSC test and sign the VSC agreement
(Form 13615) annually. While tax preparers and reviewers must also pass a tax law
certification (Basic, Advanced, etc.), greeters and facilitators are only required to pass the
VSC and Intake/Interview exams.
Question 2
Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer
Standards of Conduct?
A) No, because they are unpaid volunteers.
B) Only if they are convicted of a felony.
C) Yes, the IRS has the authority to bar volunteers from the program for unethical behavior.
D) Only if the taxpayer files a formal lawsuit.
E) Only if the site coordinator is also removed.
Correct Answer: C) Yes
Rationale: The VITA/TCE program depends on public trust. Volunteers sign Form 13615,
which is a binding agreement to adhere to ethical standards. Violations such as soliciting
tips, falsifying information, or using taxpayer data for personal gain can result in
immediate removal from the program and being barred from future participation.
, 2
Question 3
If a taxpayer offers you a $20 bill as a tip because they were exceptionally happy with your
service, what is the appropriate action?
A) Accept it and buy lunch for the other volunteers.
B) Accept it only if the site coordinator says it is okay.
) Put it in a donation jar for the site's host organization.
D) Thank the taxpayer, and explain that you cannot accept any payment for your services.
E) Tell the taxpayer to leave it on the desk so you don't "receive" it directly.
Correct Answer: D) Thank the taxpayer, and explain that you cannot accept any payment
for your services.
Rationale: Volunteer Standard of Conduct #1 (Proper Behavior) explicitly prohibits
volunteers from accepting any form of payment, including tips, for the services provided.
VITA is a free program, and accepting money compromises the program's integrity and the
volunteer's status.
Question 4
A taxpayer, Jill, does not have a bank account and is upset that her paper check will take several
weeks longer than a direct deposit. She asks her volunteer preparer, Jake, if she can direct deposit
her refund into his account and then he can give her the cash. What should Jake do?
A) Agree to it as a helpful gesture to the taxpayer.
B) Explain that he cannot allow her refund to be deposited into his personal account.
C) Ask the site coordinator to use the site's business account instead.
D) Suggest Jill use a friend's account instead of his.
E) Charge a small fee for the service of using his account.
Correct Answer: B) Jake should explain that he cannot allow her refund to be deposited into
his personal account.
Rationale: Volunteer Standard of Conduct #1 prohibits using the volunteer position for
personal gain or to engage in financial transactions with taxpayers. Standard #5 (No
Solicitation) also reinforces the prohibition on financial entanglements. Depositing a
taxpayer's refund into a volunteer's account is a major security and ethics violation.
, 3
Question 5
Max, a volunteer, finds out during a tax interview that Ali has no health insurance. Max takes
Ali's contact info home to his wife, who sells insurance for profit. Which statement is true?
A) Max is being helpful by providing Ali with a resource.
B) Max has violated the VSC because he used information gained during tax preparation for
personal or another's benefit.
C) Max can only share the information if Ali signs a waiver.
D) Max should have his wife come to the VITA site to meet Ali.
E) This is not a violation because it occurred after Ali left the site.
Correct Answer: B) Max has violated the VSC because he is using the information he gained
about Ali to further his own or another's personal benefit.
Rationale: Confidentiality is a cornerstone of the VITA program. Volunteer Standard of
Conduct #1 and #3 emphasize that taxpayer information must be kept confidential and
used only for the purpose of preparing the tax return. Using that data to generate business
for a family member is a clear violation of ethical standards.
Question 6
Bob, a volunteer, tells a taxpayer that cash income does not need to be reported because the IRS
won't find out. Bob prepares the return excluding the cash. Jim, the quality reviewer, is unaware
of the cash and signs off. Who violated the VSC?
A) Jim, because he failed to catch the error.
B) The taxpayer, because they listened to Bob.
C) Bob, the tax law-certified volunteer who prepared the return.
D) No one, because the IRS was never notified.
E) Both Bob and Jim equally.
Correct Answer: C) Bob, the tax law-certified volunteer who prepared the return.
Rationale: Volunteer Standard of Conduct #1 requires volunteers to be ethical and
professional. Knowingly omitting income from a tax return is a violation of federal tax law
and the VSC agreement. Even if the quality reviewer missed it, Bob is responsible for his
intentional dishonesty during the preparation process.
, 4
Question 7
Sue, a site coordinator, sees a volunteer named Aaron arrested on the news for suspicion of
embezzlement. Aaron shows up to volunteer three days later. Sue asks him to leave and reports
the incident to SPEC. Did Sue take appropriate action?
A) No, because Aaron has not been convicted yet.
B) No, Sue should have waited for the IRS to contact her.
C) Yes, Sue must protect the site's reputation and integrity.
D) Only if Aaron admitted he was guilty.
E) Yes, but only if Aaron was the quality reviewer.
Correct Answer: C) Yes
Rationale: Site coordinators have a responsibility to maintain a safe and trusted
environment. If a volunteer is involved in criminal activity that reflects poorly on their
honesty or financial integrity (like embezzlement), the coordinator has the right to remove
them to protect the program's reputation.
Question 8
Heidi is working at the intake station. What should she tell taxpayers regarding their expectations
for the day?
A) Form 13614-C must be completed prior to having the return prepared.
B) You will be interviewed by the preparer and asked additional questions.
C) You need to participate in a quality review by someone other than the preparer.
D) All of the above.
E) Only A and B.
Correct Answer: D) All of the above.
Rationale: The Intake/Interview and Quality Review process (QSR #2) is a three-step
process: (1) Completion of the Intake Form 13614-C, (2) An effective interview by the
preparer, and (3) A 100% Quality Review by a second certified volunteer. The taxpayer
must participate in all stages to ensure accuracy.
Question 9
During the intake process, the volunteer must verify which of the following for every person
