Download VITA CERTIFICATION EXAM 2025/2026 QUESTIONS AND CORRECT ANSWERS (BRAND NEW) and more Exams Accounting in PDF only on Docsity!
VITA CERTIFICATION EXAM 2025/
QUESTIONS AND CORRECT ANSWERS (BRAND
NEW)
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result in which of the following?
a. The volunteer's removal from the VITA/TCE Programs.
b. Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely.
c. Termination of the sponsoring organization partnership with the IRS.
d. All of the above may be considered an appropriate action depending on the type of violation and the sponsoring partner's corrective actions.
d. All of the above may be considered an appropriate action depending on the type of violation and the sponsoring partner's corrective actions.
Which volunteers must pass the Volunteer Standards of Conduct (VSC) certifica- tion test?
a. Site coordinators/local coordinators
b. Quality reviewers and tax return preparers
c. Greeters or client facilitators
d. All VITA/TCE site volunteers must pass the VSC certification test
d. All VITA/TCE site volunteers must pass the VSC certification test
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 he has 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 should the tax preparer have?
a. Advanced
b. Basic
c. It doesn't matter, any level is fine
d. No tax law certification is necessary
a. Advanced
During the intake process, the volunteer should verify the taxpayer and spouse, if applicable, have photo identification. Additionally, taxpayers must provide verifica- tion of taxpayer identification number (SSN or ITIN) for everyone who will be on the tax return.
a. True b. False
a. 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?
Explaining the intake/interview and quality review process is important so the taxpayer understands they are expected to:
a. Have a completed Form 13614-C, Intake/Interview & Quality Review Sheet, prior to having the return prepared.
b. Answer the tax preparer's additional questions during the interview.
c. Participate in the quality review of their tax return.
d. All of the above.
d. All of the above.
Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance to a taxpayer he was helping. Jim is an insurance agent in the community. Jan feels like Jim was pushy, made the taxpayer uncomfortable, and violated Volunteer Standard of Conduct #3. What should Jan do?
a. Make an announcement to the taxpayers in the waiting room to ignore Jim if he tries to sell them insurance.
b. Tell the site coordinator what she heard, so he can immediately remove Jim from the site and report the incident using the external referral process by sending an email to WI.Voltax@irs.gov.
c. Mind her own business and do nothing.
b. Tell the site coordinator what she heard, so he can immediately remove Jim from the site and report the incident using the external referral process by sending an email to WI.Voltax@irs.gov.
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?
a. Yes b. No
b. No
Pat is a paid tax preparer in the community; he also gives back to the community by serving as an IRS tax law-certified volunteer tax preparer at a VITA/TCE site. While conducting the interview with the taxpayer, Pat discovers the taxpayer's small business will generate a loss, making the return out of scope for the VITA/ TCE Programs. Pat explains to the taxpayer that the tax return cannot be prepared at the VITA/TCE site, but he will offer the taxpayer a discount at his paid tax preparation business down the road. Has Pat violated the Volunteer Standards of Conduct (VSC)?
a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the VITA/TCE site.
b. No, it is not a violation since the return cannot be prepared at the site.
c. No, none of the VSC addresses soliciting business while volunteering at the VITA/TCE site.
a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the VITA/TCE site.
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 has violated the Volunteer Standards of Conduct?
a. Bob, the tax law-certified volunteer who prepared the return.
b. Jim, the designated quality reviewer who was unaware of the cash income when he reviewed the return.
c. Betty, the site coordinator.
d. No one has violated the Volunteer Standards of Conduct.
a. Bob, the tax law-certified volunteer who prepared the return.
1 Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax preparers, quality reviewers, etc.) must:
E. A and B
Can a volunteer be removed and barred from the VITA/TCE Programs for violating the Volunteer Standards of Conduct?
Yes
.If a taxpayer offers you a $20 bill because they were so happy about the quality service they received, what would be the appropriate action to take?
C. Thank the taxpayer, and explain that you cannot accept any payment for your services.
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?
B. Jake should explain that a taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer's bank account and she will have to open an account in her own name to have the refund direct deposited.
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?
B. Max has violated the VSC because he is using confidential information to engage in a financial transaction to further his own or another's personal interest.
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 prepared a tax return excluding the cash income. Jim, the designated quality
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 he has 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 should the tax preparer have?
A. Advanced
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.
True
What should the certified volunteer preparer do before starting the tax return?
D. All of the above
.When reviewing Form 13614-C, you see the "Interest" question is marked "Yes" and the taxpayer gives you a Form 1099-INT. You should ask the taxpayer if they had any other interest income.
True
VITA and TCE sites are required to conduct quality reviews:
B. Of every return prepared at the site
5.You do not need to see proof of insurance coverage for a taxpayer if you feel that this information is not unusual or questionable.
False INCORRECT
6.A volunteer must review photo identification for every taxpayer to deter the possibility of identity theft.
False INCORRECT
.When does the taxpayer sign the tax return?
D. After quality review and after being advised of their responsibility for the accuracy of the information on the return
The site is busy with many taxpayers waiting for assistance. All volunteers are busy preparing tax returns. Can you quality review the return you just prepared instead of waiting for someone else to quality review the return?
C. No, self review is never an acceptable quality review method
