VITA/TCE Return Preparation Process & Tax Law LATEST EXAM Q & A 2026 (Complete And Verified Study material) (19pages) LEARNEXAMS

1. Which of the following is a required step in the return

preparation process?

a) Reviewing the taxpayer's prior year return

b) Obtaining the taxpayer's signature on Form 8879

c) Verifying the taxpayer's identity with a photo ID

d) All of the above

Answer: D. All of the above are required steps in the return

preparation process, according to IRS Publication 4012.

2. Which of the following is an example of a due diligence

question that a VITA/TCE volunteer should ask a taxpayer

who is claiming the Earned Income Tax Credit (EITC)?

a) Are you married to someone else who is also claiming

the EITC?

b) Do you have any income from sources other than your

W-2s?

c) Do you have a qualifying child who meets the

relationship, age, residency, and joint return tests?

d) All of the above

Answer: D. All of the above are examples of due diligence

questions that a VITA/TCE volunteer should ask a taxpayer

who is claiming the EITC, according to IRS Publication

596.

3. Which of the following is a correct statement about the

tax law regarding filing status?

a) A taxpayer who is legally separated under a decree of

divorce or separate maintenance can file as married filing

jointly