VITA Certification Exam (Latest 2023/ 2024 Update) Questions and Verified Answers| 100% Correct| Grade A

VITA Certification Exam (Latest 2023/ 2024

Update) Questions and Verified Answers|

100% Correct| Grade A

Q: Yes and No: An IRS tax law certified volunteer preparer told the taxpayer that cash income

does not need to be reported. The return was completed without the cash income. The designated

Quality Reviewer simply missed this omission and the return was printed, signed, and e-filed.

Did the designated Quality Reviewer violate the Volunteer Standards of Conduct?

Answer:

No

Q: Maggie asks Josh, the tax law certified preparer, to deposit her refund into Josh's checking

account and turn the funds over to her when received. If Josh says yes, he is in violation of the

standards.

Answer:

Yes.

Q: Every site is required to have a process for assigning taxpayers to tax law certified prepared

who are certified at or above the level required to prepare their return.

Answer:

True

Q: Which of the following statements is NOT correct?

a. Volunteers should confirm the taxpayer's identity through photo ID.

b. Volunteers should verify the Social Security number and/or ITIN.

c. Volunteers should review all documents needed to prepare an accurate return.

d. Volunteers do not need to refer to the intake sheet when preparing the tax return .

Answer:

d. Volunteers do not need to refer to the intake sheet when preparing the tax return .

Q: The quality review process includes:

a. Assigning a Quality Reviewer with the appropriate certification level.

b. Inviting the taxpayer to participate in the quality review.

c. Explaining to the taxpayer that they are responsible for the information on their tax return.

d. All of the above

Answer:

d. All of the above

Q: True or False: An interview of the taxpayer should only be performed if the site is not busy .

Answer:

False

Q: 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 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

Answer:

d. All of the above

Q: True or 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

Answer:

True

Q: 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. Verify the return is within your certification level

d. All of the above

Answer:

c. Verify the return is within your certification level

Q: True or False: 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

Answer:

True

Q: VITA and TCE sites are required to conduct quality reviews:

a. Of all the returns prepared by volunteers who have less than two years of experience preparing

returns

b. Of every return prepared at the site

c. Only when there is a Quality Reviewer available

d. Of all returns prepared by volunteers with certification levels below Advanced, Military, or

International

Answer:

b. Of every return prepared at the site

Q: True or False: You do not need to see proof of insurance coverage for a taxpayer if you feel

that this information is not unusual or questionable .

Answer:

True