VITA/TCE Volunteer Assistor’s Test/Retest

Agency decision

Ask Donna

What actually matters in this document.

Text

6744

VITA/TCE Volunteer Assistor’s Test/Retest

Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)

2025 RETURNS

Take your VITA/TCE training online at apps.irs.gov/app/vita/. Link

to the Practice Lab to gain experience using tax software and take

the certification test online, with immediate scoring and feedback.

Form 6744 (Rev. 10-2025) Catalog Number 43560V Department of the Treasury Internal Revenue Service www.irs.gov

How to Get Technical Updates?

Updates to the volunteer training materials will be contained in Publication 4491-X, VITA/TCE Training

Supplement. The most recent version can be downloaded at: www.irs.gov/pub/irs-pdf/p4491x.pdf

Volunteer Standards of Conduct

VITA/TCE Programs

The mission of the VITA/TCE return preparation programs is to assist eligible taxpayers in satisfying their

tax responsibilities by providing free tax return preparation. To establish the greatest degree of public trust,

volunteers are required to maintain the highest standards of ethical conduct and provide quality service.

Annually all VITA/TCE volunteers must pass the Volunteer Standards of Conduct (VSC) certification test and

agree that they will adhere to the VSC by signing and dating Form 13615, Volunteer Standards of Conduct

Agreement-VITA/TCE Programs (www.irs.gov/pub/irs-pdf/f13615.pdf),prior to volunteering at a VITA/TCE

site. In addition, return preparers, quality reviewers, coordinators, client facilitators and tax law instructors

must certify in Intake/Interview and Quality Review. Volunteers who answer tax law questions, instruct tax

law classes, prepare or correct tax returns, or conduct quality reviews of completed returns must also certify

in tax law prior to signing the form. Form 13615 is not valid until the sponsoring partner’s approving official

(coordinator, instructor, administrator, etc.) or IRS contact confirms the volunteer’s identity, name, and

address, using government-issued photo identification, and signs and dates the form. Volunteers’ names and

addresses in Link & Learn Taxes must match their government issued photo identification. Advise volunteers

to update their My Account page in Link & Learn Taxes with their valid name and address.

As a volunteer in the VITA/TCE programs, you must adhere to the following Volunteer Standards of Conduct:

VSC #1 – Follow all Quality Site Requirements (QSR).

VSC #2 – Do not accept payment, ask for donations, or accept refund payments for federal or state tax return

preparation from customers.

VSC #3 – Do not solicit business from taxpayers you help or use the information you gained about them

(taxpayer information) for any direct or indirect personal benefit for yourself, any other specific

individual or organization.

VSC #4 – Do not knowingly prepare false returns.

VSC #5 – Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other

conduct considered to have a negative effect on the VITA/TCE programs.

VSC #6 – Treat all taxpayers in a professional, courteous, and respectful manner.

Failure to comply with these standards could result in, but is not limited to, the following:

• Your removal from all VITA/TCE programs

• Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely

• Deactivation of your sponsoring partner’s site VITA/TCE electronic filing identification number (EFIN)

• Removal of all IRS products, supplies, loaned equipment, and taxpayer information from your site

• Termination of your sponsoring organization’s partnership with the IRS

• Termination of grant funds from the IRS to your sponsoring partner and

• Referral of your conduct for potential TIGTA and criminal investigations

TaxSlayer® is a copyrighted software program owned by Rhodes Computer Services. All screen shots that appear

throughout the official Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) training

materials are used with the permission of Rhodes Computer Services.

Confidentiality Statement:

All tax information you receive from taxpayers in your volunteer capacity is strictly confidential and should not,

under any circumstances, be disclosed to unauthorized individuals.

Table of Contents

PREFACE.............................................................1

Basic Scenario 6: Scott Payne...........................36

Quality Return Process.........................................1

Basic Scenario 6: Test Questions.......................36

Special Accommodations.....................................2

Basic Scenario 7: Craig

and Sarah Knox..................................................37

Reference Materials.............................................2

Using Tax Preparation Software...........................2

Taking the Test......................................................3

Test Answer Sheet................................................3

Volunteer Standards of

Conduct Test.......................................................14

Volunteer Standards of

Conduct Retest Questions..................................17

Intake/Interview and

Quality Review Test Questions...........................21

Intake/Interview and

Quality Review Retest........................................23

Site Coordinator Test Questions.........................25

Site Coordinator

Certification Retest Questions............................26

BASIC SCENARIOS..........................................31

Basic Scenario 1: Fred Walker...........................31

Basic Scenario 1: Test Questions.......................31

Basic Scenario 2: Alex

and Mary Walsh..................................................32

Basic Scenario 7: Test Questions.......................47

Basic Scenario 8: Beth Tooney...........................48

Basic Scenario 8: Test Questions.......................55

Basic Scenario 9: Gloria Cortez.........................56

Basic Scenario 9: Test Questions.......................65

Basic Scenario 1: Retest Questions...................66

Retest Basic Scenario 1: Fred Walker................66

Retest Basic Scenario 2: Alex

and Mary Walsh..................................................67

Basic Scenario 2: Retest Questions...................67

Retest Basic Scenario 3: Luis

and Ana Ramirez................................................68

Basic Scenario 3: Retest Questions...................68

Retest Basic Scenario 4: Gavin

and Molly Dowd..................................................69

Basic Scenario 4: Retest Questions...................69

Retest Basic Scenario 5: Neil Ferguson.............70

Basic Scenario 5: Retest Questions...................70

Basic Scenario 2: Test Questions.......................32

Retest Basic Scenario 6: Scott Payne................71

Basic Scenario 3: Luis

and Ana Ramirez................................................33

Basic Scenario 6: Retest Questions...................71

Basic Scenario 3: Test Questions.......................33

Basic Scenario 4: Gavin

and Molly Dowd..................................................34

Basic Scenario 7: Retest Questions...................72

Basic Scenario 8: Retest Questions...................73

Basic Scenario 9: Retest Questions...................74

Basic Scenario 4: Test Questions.......................34

ADVANCED SCENARIOS.................................75

Basic Scenario 5: Neil Ferguson........................35

Advanced Scenario 1: Joy Sunshine..................75

Basic Scenario 5: Test Questions.......................35

Advanced Scenario 1: Test Questions................75

Table of Contents

Advanced Scenario 2: Matt

and Megan Summer...........................................76

Advanced Scenario 2: Test Questions................76

Advanced Scenario 3: Nancy James..................77

Advanced Scenario 5: Retest Questions..........120

Advanced Scenario 6: Carlos Carter................121

Advanced Scenario 6: Retest Questions..........121

Advanced Scenario 3: Test Questions................77

Advanced Scenario 7: Martin

and Yvette Willis...............................................122

Advanced Scenario 4: Alexa Rice......................78

Advanced Scenario 7: Retest Questions..........122

Advanced Scenario 4: Test Questions................78

Advanced Scenario 8: Jocelyn Jones...............124

Advanced Scenario 5: Julia Jacobs....................79

Advanced Scenario 8: Retest Questions..........124

Advanced Scenario 5: Test Questions................79

Advanced Scenario 9: Carl Graves..................126

Advanced Scenario 6: Carlos Carter..................80

Advanced Scenario 9: Retest Questions..........126

Advanced Scenario 6: Test Questions................80

MILITARY SCENARIOS...................................127

Advanced Scenario 7: Martin

and Yvette Willis.................................................81

Military Scenario 1: Malik Frame......................127

Advanced Scenario 7: Test Questions................91

Military Scenario 1: Test Questions..................127

Advanced Scenario 8: Jocelyn Jones.................92

Military Scenario 2: Randy

and Shannon Rivers.........................................128

Advanced Scenario 8: Test Questions..............105

Military Scenario 2: Test Questions..................128

Advanced Scenario 9: Carl Graves..................106

Military Scenario 3: Kimberly Kords..................130

Advanced Scenario 9: Test Questions.............. 115

Military Scenario 3: Test Questions..................130

Advanced Course Retest Questions................ 116

Military Scenario 4: Walter

and Kristen Waters...........................................131

Advanced Scenario 1: Joy Sunshine................ 116

Advanced Scenario 1: Retest Questions.......... 116

Advanced Scenario 2: Matt

and Megan Summer......................................... 117

Advanced Scenario 2: Retest Questions.......... 117

Advanced Scenario 3: Nancy James................ 118

Advanced Scenario 3: Retest Questions.......... 118

Military Scenario 4: Test Questions..................131

Military Scenario 5: Lane

and Lily Best.....................................................132

Military Scenario 5: Test Questions..................140

Military Scenario 1: Malik Frame......................141

Military Scenario 1: Retest Questions..............141

Advanced Scenario 4: Alexa Rice.................... 119

Military Scenario 2: Randy

and Shannon Rivers.........................................142

Advanced Scenario 4: Retest Questions.......... 119

Military Scenario 2: Retest Questions..............142

Advanced Scenario 5: Julia Jacobs..................120

Military Scenario 3: Kimberly Kords..................143

Table of Contents

Military Scenario 3: Retest Questions..............143

Scenario 3: Amar Pavan...................................171

Military Scenario 4: Walter

and Kristen Waters...........................................144

Scenario 3: Amar Pavan Test Questions..........172

Military Scenario 4: Retest Questions..............144

Military Scenario 5: Lane and Lily Best............145

Military Scenario 5: Retest Questions..............146

Scenario 4: Sonya Ivanov.................................173

Scenario 4: Sonya Ivanov

Test Questions..................................................174

INTERNATIONAL SCENARIOS......................147

Refunds, Deductions,

and the Best Form to Use.................................175

International Scenario 1: Kamo

and Grim Jones................................................147

Residency Status, Form 8843,

and Filing Status...............................................178

International Scenario 1: Test Questions..........147

Scenario 1: Gabriel Alvarez

Retest Questions..............................................180

International Scenario 2: Tristan

and Kim Outbacker...........................................148

Taxability of Income, ITINs, and Credits...........181

International Scenario 2: Test Questions..........148

Scenario 2: Kim Lee Retest Questions.............183

International Scenario 3: Chris

and Maria Ravix................................................149

Scenario 3: Amar Pavan

Retest Questions..............................................184

International Scenario 3: Test Questions..........156

Scenario 4: Sonya Ivanov

Retest Questions..............................................185

International Scenario 1: Kamo

and Grim Jones................................................158

International Scenario 1: Retest Questions......158

International Scenario 2: Tristan

and Kim Outbacker...........................................159

International Scenario 2: Retest Questions......159

International Scenario 3: Chris

and Maria Ravix................................................160

International Scenario 3: Retest Questions......160

2024 VITA/TCE FOREIGN

STUDENT TEST FOR VOLUNTEERS ...........162

Scenario 1: Gabriel Alvarez..............................165

Scenario 1: Gabriel Alvarez Test Questions.....165

Taxability of Income, ITINs, and Credits...........166

Scenario 2: Kim Lee.........................................167

Scenario 2: Kim Lee Test Questions................170

Refunds, Deductions,

and the Best Form to Use.................................186

OVER THE PHONE

INTERPRETER TEST......................................200

Services Retest Questions...............................202

Form 6744 – 2024 VITA/TCE Test

Preface

Quality Return Process

An accurate return is the most important aspect of providing quality service to the taxpayer. It establishes

credibility and integrity in the program. Throughout the training material you were introduced to the major

components of the VITA/TCE return preparation process, including:

• Understanding and applying tax law

• Screening and interviewing taxpayers

• Using references, resources, and tools

• Conducting quality reviews

During training, you were given an opportunity to apply the tax law knowledge you gained. You learned

how to verify and use the information provided by the taxpayer on the intake and interview sheet in order to

prepare a complete and correct tax return.

You also learned how to use your reference materials and conduct a quality review.

Now it is time to test the knowledge and skills you have acquired and apply them to specific scenarios. This

is the final step to help you prepare accurate tax returns within your scope of training.

We welcome your comments for improving these materials and the VITA/TCE programs. You may follow

the evaluation procedures located on Link & Learn Taxes at www.irs.gov or e-mail your comments to

partner@irs.gov.

Thank you for being a part of this valuable public service for your neighbors and community.

Test Instructions

Special Accommodations

If you require special accommodations to complete the test, please advise your instructor, Site Coordinator,

or other VITA/TCE volunteer contact immediately.

Reference Materials

This test is based on the tax law that was in effect when the publication was printed. Use tax year 2025

values for deductions, exemptions, tax, or credits for all answers on the test. Remember to round to the

nearest dollar. Test answers have been rounded up or down as directed in the specific instructions on

the form.

• This is an open book test. You may use your course book and any other reference material you will use

as a volunteer. A draft Form 13614-C, Intake/Interview and Quality Review Sheet, is included in the return

preparation scenarios. Use this form when completing the tax returns and answering the test questions.

Please complete this test on your own. Taking the test in groups or with outside assistance is a disservice to

the customers you volunteered to help.

Using Tax Preparation Software

The Practice Lab is a tax year 2025 tax preparation tool developed to help in the certification process for

VITA/TCE volunteers. Select Practice Lab from the VITA/TCE Springboard. A universal password will be

needed to access the Practice Lab. Your instructor, Site Coordinator, or other VITA/TCE volunteer contact

will be able to provide you with the universal password. Once you access the Practice Lab, you will need to

create an account if you do not already have one.

Using prior year software will not generate the correct answers for the 2025 test. When using the Practice

Lab to prepare return preparation scenarios, check TaxSlayer's blog to ensure all 2025 updates to

calculations have been made.

When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the Xs

as directed, or with any four digits of your choice. Use your city, state, and ZIP code when completing any

of the forms, unless otherwise indicated. Any question posed by the software not addressed in the interview

notes can be answered as you choose.

All taxpayer names, SSNs, EINs, and account numbers provided in the scenarios are fictitious.

Taking the Test

When taking the tests, you may encounter both mini-scenarios and tax preparation scenarios. The miniscenarios do not require you to prepare a tax return. For each of these, read the interview notes for

each scenario carefully and use your training and resource materials to answer the questions after

the scenarios. This test is based on the tax law that was in effect when the publication was finalized. The

answers for the test and retest are based on 2025 values for deductions, exemptions, tax, and credits. The

most current draft copies of forms were used at the time this document was published. The tax preparation

scenarios require you to complete a sample tax return. You can use the Practice Lab to prepare the sample

returns. Answer the questions following the scenario.

Beginning Filing Season 2025, all volunteers must register and certify via Link & Learn Taxes. Go to the Link

& Learn Taxes e-learning application at linklearncertification.com.

Online testing is fast and efficient; it provides test results immediately. Volunteers who do not pass the test

the first time may review the course material and try again. Also, volunteers who prefer to take the certification test on paper utilizing Form 6744, VITA/TCE Volunteer Assistor’s Test or Retest, may continue to

complete the test using this method but must transcribe their answers to the test in Link & Learn Taxes to

meet the requirement for all volunteers to register and certify through Link & Learn Taxes.

Test Answer Sheet

The test scenarios on Link & Learn Taxes are the same as in this booklet. Read each question

carefully before entering your answers online.

Mark your answers in the test booklet. Once you have taken and passed the necessary certifications, give

your completed Form 13615, Volunteer Standards of Conduct Agreement to your instructor, Site Coordinator,

or other VITA/TCE volunteer contact as directed. Do not submit your entire test booklet unless otherwise

directed.

Certification Tests

Over-the Phone Interpreter

(OPI) Services

Volunteer Standards of Conduct

All volunteers including volunteers who do

not prepare returns.

Estimated Completion Time: 1 hour

Minimum Proficiency Required: 8 out of

10 Correct

Intake/Interview and Quality

Review

Foreign Student

All tax law certified volunteers, site

coordinators, quality reviewers and

instructors.

Estimated Completion Time: 20 minutes

Minimum Proficiency Required: 8 out of

10 Correct

Basic

Estimated Completion Time: 2 hours

Minimum Proficiency Required: 40 out of

50 Correct

Site Coordinator

Estimated Completion Time: 1 hour

Minimum Proficiency Required: 12 out of

15 Correct

Advanced

Recommended for, but not limited to,

volunteers with 0-1 years of experience.

Estimated Completion Time: 4 hours

Minimum Proficiency Required: 24 out of 30

Correct

Recommended for, but not limited to, volunteers with two or more years of experience.

Estimated Completion Time: 4 hours

Minimum Proficiency Required: 28 out of 35

Correct

Puerto Rico Level I

Requires Basic or Advanced Certification

Estimated Completion Time: 2 hours

Minimum Proficiency Required: 12 out of 15

Correct

All OPI Volunteers

Estimated Completion Time: 1 hour

Minimum Proficiency Required: 8 out of

10 correct

Military

Optional

Specialty

Courses

Puerto Rico Level II

Requires Advanced Certification

Estimated Completion Time: 1 hour

Minimum Proficiency Required: 12 out of

15 Correct

International

Requires Advanced certification

Estimated Completion Time: 1 hour

Minimum Proficiency Required: 12 out of

15 Correct

Requires Puerto Rico I Certification

Estimated Completion Time: 2 hours

Minimum Proficiency Required: 12 out of

15 Correct

Step 1: Volunteer Standards of Conduct. This test is for all volunteers, including volunteers who do not

prepare returns. Estimated completion time: 1 hour. Minimum proficiency required: 8 out of 10 correct.

Step 2: Intake/Interview and Quality Review. This test is for all tax law certified volunteers, site coordinators, quality reviewers, and instructors. Estimated completion time: 20 minutes. Minimum proficiency

required: 8 out of 10 correct.

Certification Tests (cont'd)

Step 3: Tax Law and Coordinator Certifications. Volunteers may take one or more of the following certifications:

• Foreign Student. Estimated completion time: 2 hours. Minimum proficiency required: 40 out of 50 correct.

• Site Coordinator. Estimated completion time: 1 hour. Minimum proficiency required: 12 out of 15 correct.

• Basic. Recommended for, but not limited to, volunteers with 0-1 years of experience. Estimated completion

time: 4 hours. Minimum proficiency required: 24 out of 30 correct.

• Advanced. Recommended for, but not limited to, volunteers with two or more years of experience.

Estimated completion time: 4 hours. Minimum proficiency required: 28 out of 35 correct.

Step 4: Optional Specialty Courses. Volunteers may take one or more of the following certifications:

• Puerto Rico Level I. Requires Basic or Advanced certification. Estimated completion time: 2 hours.

Minimum proficiency required: 12 out of 15 correct.

• Puerto Rico Level II. Requires Puerto Rico Level I certification. Estimated completion time: 2 hours.

Minimum proficiency required: 12 out of 15 correct.

• Military. Requires Advanced certification. Estimated completion time: 1 hour. Minimum proficiency

required: 12 out of 15 correct.

• International. Requires Advanced certification. Estimated completion time: 1 hour. Minimum proficiency

required: 12 out of 15 correct.

• Over-the-Phone (OPI) Services. Requires Volunteer Standards of Conduct. Estimated completion time:

1 hour. Minimum proficiency required: 8 out of 10 correct.

Test Answer Sheet

Name –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next

to the question number in the left-hand column. Use this only if you are submitting the paper test to your

instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you

where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer

Standards of Conduct Agreement.

Standards of Conduct

10.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

8 of 10

Intake/ Interview and

Quality Review Test

10.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

8 of 10

Site Coordinator Test

Military Course Test

10.

11.

12.

13.

14.

15.

Total Answers Correct: –––––

Total Questions:

Military Scenario 1

Military Scenario 2

Military Scenario 3

Military Scenario 4

10.

Military Scenario 5

11.

12.

13.

14.

15.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

12 of 15

Passing Score:

12 of 15

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and

how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a

benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.

We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax

preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer

return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize

volunteers.

Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these

programs.

Test Answer Sheet

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next

to the question number in the left-hand column. Use this only if you are submitting the paper test to your

instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you

where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer

Standards of Conduct Agreement.

Basic Course Test

Basic Scenario 1

Basic Scenario 2

Basic Scenario 3

Basic Scenario 4

Basic Scenario 5

10.

Basic Scenario 6

11.

12.

13.

Basic Scenario 7

14.

15.

16.

17.

18.

19.

Basic Course Test

Basic Scenario 8

20.

21.

22.

23.

24.

Basic Scenario 9

25.

26.

27.

28.

29.

30.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

24 of 30

Advanced Course Test

Advanced Scenario 1

Advanced Scenario 2

Advanced Scenario 3

Advanced Scenario 4

10.

Advanced Scenario 5

11.

12.

Advanced Scenario 6

13.

14.

Advanced Scenario 7

15.

16.

17.

18.

19.

20.

21.

22.

Advanced Scenario 8

23.

24.

25.

26.

27.

28.

29.

Advanced Scenario 9

30.

31.

32.

33.

34.

35.

Total Answers Correct: –––––

Total Questions:

Passing Score:

28 of 35

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and

how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a

benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.

We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax

preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer

return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize

volunteers.

Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these

programs.

Test Answer Sheet

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next

to the question number in the left-hand column. Use this only if you are submitting the paper test to your

instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you

where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer

Standards of Conduct Agreement.

International Course Test

International Scenario 1

International Scenario 2

International Scenario 3

10.

11.

12.

13.

14.

15.

Total Answers Correct: –––––

Total Questions:

Passing Score:

12 of 15

Foreign Student Residency

Status, Form 8843, and

Filing Status Test

Foreign Student Residency

Status, Form 8843, and

Filing Status Test

10.

11.

12.

13.

Foreign Student Scenario 1

14.

15.

16.

17.

Foreign Student Taxability of

Income, ITINs, and Credits

18.

19.

20.

21.

22.

23.

24.

Foreign Student Scenario 2

25.

26.

27.

28.

29.

Foreign Student Scenario 3

30.

31.

32.

33.

Foreign Student Scenario 4

34.

35.

36.

37.

Foreign Student Refunds, Deductions, and the Best Form to Use

38.

39.

40.

41.

42.

43.

44.

45.

46.

47.

48.

49.

50.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

40 of 50

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and

how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a

benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.

We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation

and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation

sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.

Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these

programs.

Test Answer Sheet

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next

to the question number in the left-hand column. Use this only if you are submitting the paper test to your

instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you

where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer

Standards of Conduct Agreement.

Over the Phone

Interpreter Services Test

10.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

8 of 10

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and

how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a

benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.

We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation

and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation

sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.

Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these

programs.

Retest Answer Sheet

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next

to the question number in the left-hand column. Use this only if you are submitting the paper test to your

instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you

where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer

Standards of Conduct Agreement.

Standards of Conduct

10.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

8 of 10

Intake/ Interview and

Quality Review Test

10.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

8 of 10

Site Coordinator Test

Military Course Test

10.

11.

12.

13.

14.

15.

Total Answers Correct: ––––––

Military Scenario 1

Military Scenario 2

Military Scenario 3

Military Scenario 4

10.

Military Scenario 5

11.

12.

13.

14.

15.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

12 of 15

Total Questions:

Passing Score:

12 of 15

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and

how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a

benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.

We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation

and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation

sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.

Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these

programs.

Retest Answer Sheet

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next

to the question number in the left-hand column. Use this only if you are submitting the paper test to your

instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you

where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer

Standards of Conduct Agreement.

Basic Course Test

Basic Scenario 1

Basic Scenario 2

Basic Scenario 3

Basic Scenario 4

Basic Scenario 5

10.

Basic Scenario 6

11.

12.

13.

Basic Scenario 7

14.

15.

16.

17.

18.

19.

Basic Course Test

Basic Scenario 8

20.

21.

22.

23.

24.

Basic Scenario 9

25.

26.

27.

28.

29.

30.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

24 of 30

Advanced Course Test

Advanced Scenario 1

Advanced Scenario 2

Advanced Scenario 3

Advanced Scenario 4

10.

Advanced Scenario 5

11.

12.

Advanced Scenario 6

13.

14.

Advanced Scenario 7

15.

16.

17.

18.

19.

20.

21.

22.

Advanced Scenario 8

23.

24.

25.

26.

27.

28.

29.

Advanced Scenario 9

30.

31.

32.

33.

34.

35.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

28 of 35

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and

how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a

benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.

We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation

and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation

sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.

Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these

programs.

Retest Answer Sheet

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next

to the question number in the left-hand column. Use this only if you are submitting the paper test to your

instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you

where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer

Standards of Conduct Agreement.

International Course Test

International Scenario 1

International Scenario 2

International Scenario 3

10.

11.

12.

13.

14.

15.

Total Answers Correct: –––––

Total Questions:

Passing Score:

12 of 15

Foreign Student Residency

Status, Form 8843, and

Filing Status Test

Foreign Student Residency

Status, Form 8843, and

Filing Status Test

10.

11.

12.

13.

Foreign Student Scenario 1

14.

15.

16.

17.

Foreign Student Taxability of

Income, ITINs, and Credits

18.

19.

20.

21.

22.

23.

24.

Foreign Student Scenario 2

25.

26.

27.

28.

29.

Foreign Student Scenario 3

30.

31.

32.

33.

Foreign Student Scenario 4

34.

35.

36.

37.

Foreign Student Refunds, Deductions, and the Best Form to Use

38.

39.

40.

41.

42.

43.

44.

45.

46.

47.

48.

49.

50.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

40 of 50

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and

how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a

benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.

We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation

and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation

sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.

Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these

programs.

Retest Answer Sheet

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next

to the question number in the left-hand column. Use this only if you are submitting the paper test to your

instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you

where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer

Standards of Conduct Agreement.

Over the Phone Interpreter

Services Retest

10.

Total Answers Correct: ––––––

Total Questions:

Passing Score:

8 of 10

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and

how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a

benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.

We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation

and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation

sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.

Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these

programs.

Volunteer Standards of Conduct Test

It is important that all individuals who volunteer their time and services in the VITA/TCE program understand

their roles and responsibilities under the program. All volunteers must:

• Take the Volunteer Standards of Conduct (VSC) Training, at a minimum, the first year of volunteering with

VITA/TCE program

• Annually, pass the VSC/Ethics certification test with a score of 80% or higher; and

• Sign and date Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, indicating

they have successfully completed the certification test(s) and agree to adhere to the VSC

The VSC Test is an annual requirement. This certification test is available on Link & Learn Taxes. Volunteers

who prefer to take the Certification Test on paper utilizing Form 6744, VITA/TCE Volunteer Assistor’s Test or

Retest, may continue to complete the test using that method but must transcribe their answers to the test in

LLT.

These Volunteer Standards of Conduct requirements are in addition to the tax law certification process (e.g.,

Basic, Advanced, Military, or International) for becoming a qualified volunteer to teach tax law, correct tax

returns, conduct quality reviews, prepare tax returns, or address tax law related questions as a volunteer in

the VITA/TCE program.

Use your training and reference tools to answer the questions. You must answer eight of the following ten

questions correctly to pass the Volunteer Standards of Conduct Test.

Test Questions

Directions

Using your resource materials, answer the following questions:

1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax preparers,

quality reviewers, etc.) must:

a. Annually pass the Volunteer Standards of Conduct (VSC) certification test with a score of 80% or

higher.

b. Sign and date the Form 13615, Volunteer Standards of Conduct Agreement, agreeing to comply with

the VSC by upholding the highest ethical standards.

c. Pass the Advanced tax law certification.

d. All of the above.

e. Both a and b

2. Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer Standards

of Conduct?

a. Yes

b. No

3. If a taxpayer offers you a $20 bill because they were so happy about the quality service they received,

what is the appropriate action to take?

a. Take the $20 and thank the taxpayer for the tip.

b. Tell the taxpayer it would be better to have the $20 deposited directly into your bank account from his

refund.

c. Thank the taxpayer, and explain that you cannot accept any payment for your services.

d. Refer the taxpayer to the tip jar located at the quality review and print station.

4. 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 to 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?

a. Jake can offer to use his account to receive the direct deposit, and turn the money over to Jill once the

refund is deposited.

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.

c. Jake can suggest she borrow a bank account number from a friend because the taxpayer’s name

does not need to be on the bank account.

5. 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?

a. There is no violation to the Volunteer Standards of Conduct (VSC) unless Max’s wife makes a big

commission on the sale of health insurance to Ali.

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.

c. Max is doing Ali a favor by using her personal information to secure business for his wife.

d. Information a taxpayer provides at a VITA/TCE site can be used for the volunteer’s personal gain.

6. 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 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 coordinator.

d. No one has violated the Volunteer Standards of Conduct.

7. Sue, a VITA/TCE coordinator, was watching the local news when she saw Aaron, a new tax law-certified

volunteer, in a story about several bank employees being arrested for suspicion of embezzlement.

She saw Aaron being led out of the bank in handcuffs. Three days later, Sue is shocked when she

sees Aaron show up at the site ready to volunteer, apparently out on bond. She pulls Aaron aside and

explains that his arrest on suspicion of embezzlement could have a negative effect on the site and

therefore she must ask him to leave the site. Sue removed his access to the software, she then uses

the external referral process to report the details to SPEC headquarters by sending an email to

ts.voltax@irs.gov. Did Sue take appropriate actions as the coordinator?

a. Yes

b. No

8. Sam is assigned to prepare a taxpayer’s return. The taxpayer has been waiting for a long time due to the

volume of taxpayers needing service. The taxpayer is agitated when they sit with Sam. How should Sam

interact with the taxpayer?

a. Keep calm.

b. Create a peaceful and friendly atmosphere.

c. Remain professional and courteous.

d. All of the above.

9. VITA/TCE sites and volunteers must not solicit business from taxpayers or use taxpayer information for

personal or business benefit.

a. True

b. False

10. Ben is preparing a tax return and the taxpayer has a dependent listed. The dependent is the child of the

taxpayer’s cousin. The child lived with the taxpayer a few months. Ben prepared the return and indicated

on Form 13614-C the child lived with the taxpayer all year. Did Ben violate the VSC?

a. Yes, Ben knowingly prepared the return with false information.

b. Yes, but the return was accepted so everything is fine.

c. No, the cousin gave permission.

d. No, the cousin wasn’t filing a return.

Volunteer Standards of Conduct Retest Questions

Directions

Using your resource materials, answer the following questions:

1. Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test?

a. 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

2. 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 program.

b. The volunteer’s inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely.

c. Termination of the sponsoring organization’s partnership with the IRS.

d. All of the above may be considered an appropriate action depending on the type of violation and the

sponsoring organization’s corrective actions.

3. Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of the

Volunteer Standards of Conduct?

a. Yes

b. No

4. Maggie wants her tax refund quickly; however, she doesn’t have a bank account for direct deposit.

She asks Josh, the tax law-certified preparer, to deposit her refund into his checking account and turn

the funds over to her when received. If Josh agrees to do this, has he violated any of the Volunteer

Standards of Conduct?

a. Yes

b. No

5. 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 program. 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. Did Pat violate 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.

6. 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

7. 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 coordinator what she heard, so they can immediately remove Jim from the site and report the

incident using the external referral process by sending an email to

ts.voltax@irs.gov.

c. Mind her own business and do nothing.

8. VITA/TCE volunteers must remain professional and courteous when working with taxpayers.

a. True

b. False

9. During tax preparation the volunteer notices the taxpayer’s type of income is out of VITA/TCE scope per

Publication 4012. The volunteer refers the taxpayer to their sister’s tax preparation services. Was a VSC

violated?

a. No, the taxpayer asked for help in finding a tax preparer.

b. Yes, the volunteer cannot recommend a specific person or company’s services.

c. No, the volunteer is helping promote a family business.

d. No, the volunteer is helping the taxpayer get the service they need.

10. A volunteer prepared a return that contains fraudulent Earned Income Credit (EIC) to help a family

member who is financially struggling. The volunteer did not violate the VSC.

a. True

b. False

Volunteer Standards of Conduct Agreement

Form

13615

(October 2025)

Department of the Treasury - Internal Revenue Service

Volunteer Standards of Conduct Agreement – VITA/TCE Programs

The mission of the VITA/TCE return preparation programs is to assist eligible taxpayers in satisfying their tax

responsibilities by providing free tax return preparation. To establish the greatest degree of public trust, volunteers are

required to maintain the highest standards of ethical conduct and provide quality service.

Use of Form 13615: This form provides information on a volunteer's certification. All VITA/TCE volunteers must pass the

Volunteer Standards of Conduct certification, and sign and date Form 13615, Volunteer Standards of Conduct

Agreement - VITA/TCE Programs, prior to working at a VITA/TCE site. In addition, return preparers, quality reviewers,

coordinators, client facilitators and tax law instructors must certify in Intake/Interview and Quality Review and tax law

prior to signing this form. These certifications are also required for greeters, screeners, client facilitators, who answer tax

law questions. This form is not valid until the coordinator, sponsoring partner, instructor, or IRS contact confirms the

volunteer’s identity, name and address with a government-issued photo ID, and signs and dates this form.

Standards of Conduct: As a volunteer in the VITA/TCE programs, you must adhere to the following Volunteer

Standards of Conduct:

VSC #1 - Follow all Quality Site Requirements (QSR).

VSC #4 - Do not knowingly prepare false returns.

VSC #2 - Do not accept payment, ask for donations, or

accept refund payments for federal or state tax return

preparation from customers.

VSC #5 - Do not engage in criminal, infamous, dishonest,

notoriously disgraceful conduct, or any other conduct

considered to have a negative effect on the VITA/TCE

programs.

VSC #3 - Do not solicit business from taxpayers you help

or use the information you gained about them (taxpayer

information) for any direct or indirect personal benefit for

yourself, any other specific individual or organization.

VSC #6 - Treat all taxpayers in a professional, courteous,

and respectful manner.

Failure to comply with these standards could result in, but is not limited to, the following:

• Removal from all VITA/TCE programs

• Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely

• Deactivation of your sponsoring partner’s site VITA/TCE electronic filing identification number (EFIN)

• Removal of all IRS products, supplies, loaned equipment, and taxpayer information from your site

• Termination of your sponsoring organization’s partnership with the IRS

• Termination of grant funds from the IRS to your sponsoring partner and

• Referral of your conduct for potential TIGTA and criminal investigations

Taxpayer Impact: Taxpayer trust in the IRS and the local sponsoring partner organization is jeopardized when ethical

standards are not followed. Fraudulent returns that report incorrect income, credits, or deductions can result in many

years of interaction with the IRS as the taxpayer tries to pay the additional tax plus interest and penalties. This can result

in an extreme burden for the taxpayer.

Volunteer Protection: The Volunteer Protection Act generally protects unpaid volunteers from liability for acts or

omissions that occur while acting within the scope of their responsibilities at the time of the act or omission. It provides no

protection for harm caused by willful or criminal misconduct, gross negligence, reckless misconduct, or a conscious,

blatant disregard of the rights or safety of the individual harmed by the volunteer.

For additional information on the volunteer standards of conduct, please refer to Publication 4961, VITA/TCE - Volunteer

Standards of Conduct - Ethics Training.

Privacy Act Notice – The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we

are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary,

required to obtain a benefit, or mandatory.

Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting you in regards to your interest and/

or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who

coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective

controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the

IRS may not be able to use your assistance in these programs. Please note: Sponsoring organizations may perform background checks on their

volunteers.

IRC 7216(a) - Imposes criminal penalties on tax return preparers who knowingly or recklessly make unauthorized disclosures or uses of information

furnished in connection with the preparation of an income tax return. A violation of IRC 7216(a) is a misdemeanor, with a maximum penalty of up to

one year imprisonment or a fine of not more than $1,000, or both, together with the cost of prosecution.

Catalog Number 38847H

www.irs.gov

Form 13615 (Rev. 10-2025)

Volunteer:

By signing this form, I declare that I have completed Volunteer Standards of Conduct certification and have read, understand, and will

comply with the standards of conduct. I also certify that I am a U.S. citizen, a legal resident, or otherwise reside in the U.S. legally.

Volunteer position(s)

Full name (type/print)

IRS Employee

Home address (street, city, state and ZIP code)

Email address

Daytime telephone

Number of years volunteered (including this year)

Signature (electronic)

Sponsoring partner name/site name

Date

Signature (type/print)

Volunteer Certification Levels (Add the letter "P" for all passing test scores)

Volunteer Standards

of Conduct

(Required for ALL)

Intake/Interview

Site

and Quality Review Coordinator

Puerto Rico

Basic

Advanced Military International

Licensing jurisdiction

(state)

Professional designation

(Attorney, CPA, CTEC, or Enrolled Agent)

Bar, license, registration, or

enrollment number

Foreign

Students

Effective or

issue date

SPEC

OPI

Expiration date

(if provided)

Coordinator, Sponsoring Partner, Instructor or IRS Contact: By signing this form, I declare that I have verified the required certification level(s) and

government-issued photo ID for this volunteer prior to allowing the volunteer to work at the VITA/TCE site.

Approving Official's name and title (printed)

(coordinator, sponsoring partner, instructor or IRS contact)

Signature (electronic)

Signature (type/print)

Date

Parent/Guardian: By signing this form, I declare that I give permission for my child to volunteer in the VITA/TCE programs.

Signature (electronic)

Parent/Guardian name (printed)

Signature (type/print)

Date

For Continuing Education (CE) Credits ONLY

(To be completed by the coordinator or partner)

Instructions: Complete this section when an unpaid certified volunteer is requesting Continuing Education (CE) credits. CE credits will not be issued

without a PTIN for Enrolled Agents, Non-credentialed preparers and CTEC registered preparers. CPAs, attorneys, or CFPs do not require a PTIN; however,

they must check with their governing board requirements for obtaining CE Credits. The coordinator, sponsoring partner, or instructor must sign and

date this form and send the completed form to the SPEC territory office or relationship manager for further processing. Refer to Publication 5362, Fact

Sheet: Continuing Education Credits for VITA/TCE Partners and Volunteers or Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators,

for additional requirements and instructions.

Volunteer Preparer's Tax Identification Number (PTIN) CTEC ID number (if applicable)

PA-

First and last name on PTIN account

Site Identification Number (SIDN)

S-

Address (VITA/TCE Site or teaching location)

Professional Status (check only one box)

Enrolled Agent (EA)

Certified Public Accountant (CPA)

Attorney

Certified Financial Planner (CFP)

Non-credentialed tax return preparers

participating in the IRS Annual Filing Season

Program (AFSP)

California Tax Education Council (CTEC) Registered Tax Return Preparer (CRTP)

Certification Level

Volunteer Hours

(Check only one box below)

(Minimum of 10 volunteer hours required to issue CE Credits)

Total hours volunteered (qualifies for 14 CE credits)

Advanced

Advanced and One or More Specialty Courses

Total hours volunteered (qualifies for 18 CE credits)

Coordinator, Sponsoring Partner, or Instructor: By signing this form, I declare I have validated that the reported volunteer hours are based on the

activities this volunteer performed in my site or training facility.

Approving Official's (printed) name and title

(coordinator, sponsoring partner, instructor)

Catalog Number 38847H

Signature (electronic)

Signature (type/print)

Date

www.irs.gov

Form 13615 (Rev. 10-2025)

Intake / Interview and Quality Review Test Questions

Directions

Review the Intake/Interview and Quality Review training and answer the following questions.

1. All IRS-certified volunteer preparers participating in the VITA/TCE programs must use Form 13614-C or

Form 13614-NR, supporting documentation and a thorough interview for every return prepared at the site.

a. True

b. False

2. What must the certified volunteer preparer do with Form 13614-C before starting the tax return?

a. Verify each of the taxpayer’s responses on Form 13614-C.

b. For any box left unchecked, write “No”, “N/A” or leave a check mark in the Notes/Comments section to

indicate an item does not apply based on a conversation with the taxpayer.

c. Determine the certification level required to complete the return.

d. All the above.

3. The Basic certification level is required to prepare a return with unreported tip income.

a. True

b. False

4. A date must be entered on Form 13614-C, Page 1, to determine the appropriate filing status for taxpayers

who are:

a. Divorced

b. Legally separated

c. Widowed

d. All the above

5. VITA/TCE volunteers use Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust, to

determine if a return is within scope.

a. True

b. False

6. VITA/TCE sites are required to conduct quality reviews:

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

b. For every return prepared at the site.

c. Only when there is a quality reviewer available.

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

7. In most cases a volunteer must review photo identification for every taxpayer(s) to prevent the possibility

of identity theft.

a. True

b. False

8. When does the taxpayer sign the tax return?

a. Before quality review and before being advised of their responsibility for the accuracy of the

information on the return.

b. Before quality review and after being advised of their responsibility for the accuracy of the information

on the return.

c. After quality review and before being advised of their responsibility for the accuracy of the information

on the return.

d. After quality review and after being advised of their responsibility for the accuracy of the information

on the return.

9. 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?

a. Yes, if it is a returning taxpayer.

b. Yes, with approval of the site coordinator.

c. No, self-review is never an acceptable quality review method.

d. No, unless you are certified at the Advanced level.

10. Which of the following is true?

a. Quality review can be conducted by a volunteer preparer certified at Basic when the tax return

required an Advanced certification to prepare.

b. Quality review is conducted after the taxpayer signs the tax return.

c. Quality review is an effective tool for preparing an accurate tax return.

d. Taxpayers do not need to be involved in the quality review process.

Intake / Interview and Quality Review Retest Questions

Directions

Review the Intake/Interview and Quality Review training and answer the following questions.

1. What form must be used by VITA/TCE volunteers when performing a thorough interview with a taxpayer?

a. Form 13614-C, Intake/Interview and Quality Review Sheet.

b. Form 13614-NR, Nonresident Alien Intake and Interview Sheet.

c. Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs.

d. Either a or b.

2. The certified volunteer preparer must verify the return is within their certification level as part of the Intake/

Interview process.

a. True

b. False

3. The taxpayer checked the Tips box on Page 2 of Form 13614-C. The tips are reported on Form W-2.

What certification level is needed to prepare the tax return?

a. Basic

b. Advanced

c. Military

d. International

4. The taxpayer marked the “Widowed” box on Form 13614-C, Page 1, but left the “Year of spouse’s death”

field blank. The “year of spouse’s death” is needed.

a. True

b. False

5. Which IRS publication would a volunteer use to determine if a topic is out of scope for VITA/TCE?

a. Publication 5166, VITA/TCE Volunteer Quality Site Requirements

b. Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators

c. Publication 4012, VITA/TCE Volunteer Resource Guide

d. Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust

6. VITA/TCE sites are required to conduct quality reviews of every return prepared at the site.

a. True

b. False

7. What information must a volunteer review to prevent the possibility of identity theft?

a. Form W-2

b. Photo identification

c. Last year’s tax return

d. Medicaid card

8. The taxpayer signs the tax return after quality review and after being advised of their responsibility for

the accuracy of the information on the return.

a. True

b. False

9. You can quality review a tax return you just prepared instead of waiting for someone else to quality

review the return.

a. True

b. False

10. Which of the following four critical processes for quality review is not correct:

a. Engaging the taxpayer in the review process.

b. Using Google as a main reference for tax law determinations.

c. Using the Quality Review Checklist located in Publication 4012 as a guide while conducting the quality

review.

d. Comparing source documents provided by the taxpayer.

Site Coordinator Test Questions

Directions

Review the Site Coordinator training and answer the following questions.

1. The Site Coordinator Test is optional for the designated coordinator and alternate coordinators.

a. True

b. False

2. Which IRS publication includes the roles and responsibilities of the site coordinator?

a. Publication 5166, VITA/TCE Volunteer Quality Site Requirements

b. Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators

c. Publication 4299, Privacy, Confidentiality and Civil Rights - A Public Trust

d. Publication 4012, VITA/TCE Volunteer Resource Guide

3. Prior to signing and dating the Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE

Programs, the sponsoring partner’s approving official must confirm volunteer's identity, name and

address using government-issued photo identification and the required certification level of the volunteer.

a. True

b. False

4. If partner-owned computers or IRS-loaned computers or printers are lost or stolen, the partner is

required to notify the local SPEC territory office _____.

a. Before May 15

b. Within 30 days or as soon as possible

c. Immediately or by the next business day

d. Before the end of the calendar year

5. According to QSR #4 Reference Materials, all sites are required to have the following available for use at

VITA/TCE sites in paper or electronic format:

• Publication 17, Your Federal Income Tax (For Individuals)

• Publication 4012, VITA/TCE Volunteer Resource Guide

• Publication 4299, Privacy, Confidentiality and Civil Rights - A Public Trust

• Volunteer Tax Alerts (VTA) and Quality Site Requirement Alerts (QSRA).

a. True

b. False

6. Coordinators are required to have a correct Quality Review process for 100% of the returns prepared at

VITA/TCE sites. The two acceptable methods of quality review are:

a. Self-Review and Peer-to-Peer Review

b. Peer-to-Peer Review and Designated Review

c. Designated Review and Self-Review

d. Taxpayer Review and Designated Review

7. All questions and answers on pages 1 through 3 of the Form 13614-C, Intake/Interview and Quality

Review Sheet must be confirmed with the taxpayer and notated.

a. True

b. False

8. It is acceptable to use IRS-loaned equipment (including laptops and printers) outside of the scope of the

VITA/TCE program, such as for personal use after site hours.

a. True

b. False

9. Which of the following is not a qualifying certification to earn Continuing Education Credits?

a. Military

b. Advanced

c. Basic

d. International

10. Annually, Form 15272, VITA/TCE Security Plan, must be approved, signed and maintained at ________

prior to the site opening.

a. The territory office

b. The VITA/TCE site

c. The partner office

d. SPEC headquarter's office

11. Which IRS publication covers requirements for alternative filing methods including virtual or not in-person

tax preparation processes?

a. Publication 5166, VITA/TCE Volunteer Quality Site Requirements

b. Publication 4012, VITA/TCE Volunteer Resource Guide

c. Publication 4961, VITA/TCE Volunteer Standards of Conduct - Ethics Training

d. Publication 5450, VITA/TCE Site Operations

12. At a minimum, all Wi-Fi or wireless connections at a VITA/TCE tax preparation site must be encrypted

and password protected.

a. True

b. False

13. When conducting taxpayer interviews in close proximity, it is important to limit unauthorized access to

taxpayer information and ensure privacy (for example, positioning computer screens, protecting taxpayer

documents and preventing others from hearing sensitive information).

a. True

b. False

14. Once a volunteer is added to the Volunteer Registry, how long are they removed from volunteering in

VITA/TCE program?

a. For a month

b. Indefinitely

c. For a filing season

d. For a year

15. A VITA/TCE data breach occurs when a taxpayer’s personally identifiable information (PII) is shared,

used or disclosed, whether physical or electronic, without taxpayer permission.

a. True

b. False

Site Coordinator Certification Retest Questions

Directions

Review the Site Coordinator training and answer the following questions.

1. Coordinators and alternate coordinators are required to pass with a score of 80% or higher:

a. Volunteer Standards of Conduct Test

b. Site Coordinator Test

c. Both a and b

d. None of the above

2. Publication 5166, VITA/TCE Volunteer Quality Site Requirements, is the primary IRS resource for

coordinator roles and responsibilities.

a. True

b. False

3. Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE Programs is not valid

until the sponsoring partner’s approving official signs and dates the form after confirming the

volunteer’s______________.

a. Identity, name and address using government issued photo identification

b. Certification levels on Form 13615, Volunteer Standards of Conduct Agreement VITA/TCE Programs

c. Both a and b

d. None of the above

4. Partner-owned computers or IRS-loaned computers and printers that are lost or stolen, must be reported

to the local SPEC territory office before May 15.

a. True

b. False

5. According to QSR #4 Reference Materials, VITA/TCE Volunteer Tax Alerts and Quality Site Requirement

Alerts are required to be available for use at each site. What other reference materials are required?

a. Pub 4012, VITA/TCE Volunteer Resource Guide and Pub 17, Your Federal Income Tax (For

Individuals)

b. Pub 5683, VITA/TCE Handbook for Partners and Site Coordinators and Pub 5166, VITA/TCE

Volunteer Quality Site Requirements

c. Pub 4299, Privacy, Confidentiality and Civil Rights - A Public Trust

d. Both a and c

6. The acceptable types of quality review at VITA/TCE sites are: Designated Review, Peer-to-Peer Review,

and Self-Review.

a. True

b. False

7. All questions on pages 1 through 3 of Form 13614-C, Intake/Interview and Quality Review Sheet must

be:

a. Confirmed with the taxpayer

b. Verified for certification level

c. Addressed and notated on Form 13614-C

d. All of the above

8. The use of IRS-loaned equipment (including laptops and printers) is restricted to the preparation

and filing of electronic tax returns and related program activities that support the VITA/TCE free tax

preparation program. IRS-loaned equipment may not be used for commercial purposes, games, or other

personal use.

a. True

b. False

9. The International Test is a qualifying certification for receiving Continuing Education Credits.

a. True

b. False

10. Form 15272, VITA/TCE Security Plan, must be approved annually and maintained at the the local SPEC

territory office.

a. True

b. False

11. Publication 5450, VITA/TCE Site Operations, covers requirements for alternative filing methods including

virtual or not in-person tax preparation processes.

a. True

b. False

12. IRS sponsored free tax preparation sites must use the following Wi-Fi or wireless connection:

a. Public access Wi-Fi or wireless connection

b. Encrypted and password protected Wi-Fi or wireless connection

c. Unsecured wired internet connection

d. Volunteer's unsecured wireless Hotspot connection

13. Volunteers must ensure that taxpayer privacy is protected when sharing personally identifiable

information (PII). During conversations with taxpayers in close proximity,______ should not be discussed

in a manner that could be overheard by someone else.

a. SSNs

b. Addresses

c. Bank account numbers

d. All of the above

14. Volunteers who violate the Volunteer Standards of Conduct or commit certain unethical actions, may be

added to the Volunteer Registry and removed from the VITA/TCE program for a period of one year.

a. True

b. False

15. What are examples of potential security breaches that would need to be referred to the local SPEC

territory office?

a. Loss of computer containing personally identifiable information (PII)

b. Loss of computer bag containing tax returns

c. Loss of taxpayer information

d. All of the above

Basic Course Scenarios and Test Questions

Directions

The first six scenarios do not require you to prepare a tax return. Read the interview notes for each

scenario carefully and use your training and resource materials to answer the questions after the

scenarios.

Basic Scenario 1: Fred Walker

Interview Notes

• Fred is 39 years old and has never been married.

• Pat, age 14, is Fred's brother who lived with him all year. Fred provided all of Pat's support and provided

over half the cost of keeping up the home.

• Fred earned $48,000 in wages.

• Fred is blind and cannot be claimed as a dependent by another taxpayer.

• Fred and Pat are U.S. citizens, have valid Social Security numbers, and lived in the U.S. the entire year.

Basic Scenario 1: Test Questions

1. What is the most advantageous filing status allowable that Fred can claim on his tax return for 2025?

a. Single

b. Married Filing Jointly

c. Qualifying Surviving Spouse (QSS)

d. Head of Household

2. Fred can claim a higher standard deduction because he is blind.

a. True

b. False

Basic Scenario 2: Alex and Mary Walsh

Interview Notes

• Alex, age 31, and Mary, age 30, are married and will file a joint return.

• They cannot be claimed as dependents by any other taxpayer.

• Alex and Mary have no children or other dependents.

• Alex and Mary both work and are not full-time students. Alex earned wages of $12,000 and Mary earned

wages of $4,000.

• Alex and Mary are U.S. citizens and have valid Social Security numbers.

• Alex and Mary have investment income of $300 in taxable interest.

Basic Scenario 2: Test Questions

3. Alex and Mary are not eligible to claim the Earned Income Tax Credit (EITC).

a. True

b. False

4. Alex and Mary’s $300 of interest counts as earned income for the Earned Income Tax Credit.

a. True

b. False

Basic Scenario 3: Luis and Ana Ramirez

Interview Notes

• Luis and Ana Ramirez are married and always file Married Filing Jointly.

• Luis earned $26,000 in wages and Ana earned $8,500 in wages.

• The Ramirezes paid all the cost of keeping up a home and provided all the support for their two children,

Elena and Jorge, who lived with them all year.

• Elena is 12 years old and Jorge is 16.

• Luis, Ana, Elena, and Jorge are all U.S. citizens with valid Social Security numbers and lived in the U.S. the

entire year.

Basic Scenario 3: Test Questions

5. Which child qualifies the Ramirezes for the Child Tax Credit (CTC)?

a. Neither child

b. Elena

c. Jorge

d. Elena and Jorge

6. The Ramirezes can claim a maximum refundable Additional Child Tax Credit of $____________ for

Elena and Jorge.

(Note: whole number only, do not use special characters.)

Basic Scenario 4: Gavin and Molly Dowd

Interview Notes

• Gavin and Molly are married and will file a joint return.

• Molly is a U.S. citizen with a valid Social Security number. Gavin is a resident alien with an Individual

Taxpayer Identification Number (ITIN).

• Molly worked in 2025 and earned wages of $38,500. Gavin worked part-time and earned wages of

$22,000.

• The Dowds have two children: Blake, age 11, and Kyle, age 19.

• The Dowds provided the total support for their two children, who lived with them in the U.S. all year. Blake

and Kyle are U.S. citizens and have valid Social Security numbers.

Basic Scenario 4: Test Questions

7. Blake qualifies the Dowds for the Credit for Other Dependents.

a. True

b. False

8. The Dowds qualify for the Earned Income Tax Credit even though Gavin has an ITIN.

a. True

b. False

Basic Scenario 5: Neil Ferguson

Interview Notes

• Neil is single and 63 years old.

• Neil worked as a cook at the local elementary school and earned wages of $9,250.

• Neil cannot be claimed as a dependent by another taxpayer.

• Neil is a U.S. citizen with a valid Social Security number and lived in the United States the entire year.

Basic Scenario 5: Test Questions

9. Neil qualifies to claim the Earned Income Tax Credit.

a. True

b. False

10. Which of the following statements is true:

a. Neil's gross income was more than the gross income limit required to file a federal income tax return.

b. Neil's income of $9,250 requires him to file a federal income tax return.

c. Neil should file a federal income tax return to receive the refundable Earned Income Tax Credit.

d. Neil must file a tax return because he is single and 63 years old.

Basic Scenario 6: Scott Payne

Interview Notes

• Scott Payne is single, 24 years old, and has never been married.

• Scott earned wages of $27,500 during the first half of the year. Scott lost his job in September and received

a total of $8,000 in unemployment compensation.

• Scott is a brick mason and took a class at a local masonry school to maintain his license. He paid the cost

of tuition and a course-related book. His qualified education expenses were $3,000.

• Scott also paid student loan interest for the courses he previously took to earn his Bachelor’s degree. For

2025, he paid student loan interest of $900.

• Scott does not have any dependents.

• Scott is a U.S. citizen with a valid Social Security number.

Basic Scenario 6: Test Questions

11. Scott's unemployment compensation is taxable and must be included on his 2025 tax return.

a. True

b. False

12. Scott is eligible for the following credit:

a. Earned Income Credit

b. Lifetime Learning Credit

c. American Opportunity Credit

d. None of the above

13. The amount of student loan interest Scott can claim as an adjustment to income is $_________.

(Note: whole number only, do not use special characters.)

Basic Scenario 7: Craig and Sarah Knox

Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or

worksheets. Answer the questions following the scenario.

When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the

Xs as directed, or with any four digits of your choice.

Interview Notes

• Craig, age 64, and Sarah, age 63, elect to file Married Filing Jointly. Neither taxpayer is blind.

• Craig is retired. He received Social Security benefits and a pension.

• Craig and Sarah’s daughter Kim, age 21, is a full-time college student in her fourth year of study. Kim is

graduating this year with a degree in accounting and does not have a felony drug conviction. She received

a Form 1098-T for 2025. Box 7 was not checked on her Form 1098-T for the previous tax year.

• Kim spent the summer at home with her parents, but lived in an apartment near campus during the school

year.

• Kim received a scholarship that paid the full tuition. Craig and Sarah paid the cost of course-related books

in 2025 not covered by the scholarship. They paid $150 for a parking pass, $6,000 for a meal plan, $950

for textbooks purchased at the college bookstore, and $300 for access to an online textbook.

• Craig and Sarah paid more than half the cost of maintaining a home and support for Kim.

• Craig and Sarah do not have enough deductions to itemize on their federal tax return.

• Craig, Sarah, and Kim are U.S. citizens and have valid Social Security numbers. They all lived in the United

States for the entire year.

• If Craig and Sarah receive a refund, they would like to deposit it into their checking account. Documents

from Community Bank show that the routing number is 111000025. Their checking account number is

11337890.

OMB Number

1545-1964

Catalog Number 52121E

KIM KNOX

Name (first, last)

5/8/2004

Date of birth

(mm/dd/yy)

DAUGHTER

Relationship to you Number of

(child, parent, none, months lived in

etc.)

your home in

2024

Single or Married

as of 12/31/2024

(S/M)

List the names below of everyone who lived with you last year (except your

spouse) AND anyone you supported but did not live with you last year.

Resident of

U.S., Canada

or Mexico

www.irs.gov

U.S.

Citizen

Full-time

student

Totally and

permanently

disabled

Answer Yes or No (Y/N)

To be completed by certified volunteer: Can anyone else claim the taxpayer or spouse on their tax return

Issued

IPPIN

Yes

Widowed

Year of spouse’s death

Spouse

Qualifying

child or

relative of

any other

person

This person

provided

more than

50% of their

own support

Taxpayer(s)

paid more than

half the cost of

maintaining a

home for this

person

Form 13614-C (Rev. 3-2025)

This

Taxpayer(s)

person had provided

less than

more than

$5,050 of 50% of

income

support for

this person

To be completed by certified volunteer

(Yes, No, or N/A)

�

You

Would you, or your spouse if married filing jointly, like $3 to go to the Presidential Election Campaign Fund

As of December 31, 2024, what was your marital status

If married, were you married for all of 2024

Never Married

Married

Did you live with your spouse during any part of the last six months of 2024

Divorced

Legally Separated but not Divorced

Date of final decree

Date of separate maintenance decree

�

You

If you have a balance due, how would you like to make your payment

Bank account

IRS.gov Direct Pay

Set up installment agreement

Mail payment to IRS

Would you like to receive written communications from the IRS in a language other than English

What language

If due a refund, how would you like your refund

Direct deposit

Check by mail

Split refund between accounts

Other

Volunteers are trained to provide high quality service and uphold the highest ethical standards. To report unethical behavior to the IRS, email us at ts.voltax@irs.gov

Your first name

M.I.

Last name

Your date of birth

Your job title

CRAIG

KNOX

9/15/1961

RETIRED

Spouse's first name

M.I.

Last name

Spouse’s date of birth Spouse’s job title

3/30/1962

SARAH

KNOX

RETAIL

Mailing address

Apt #

City

State

ZIP code

YOUR CITY

YOUR ZIP

410 BROADWAY DRIVE

Did you live or work in two or more states in 2024

Your telephone number

Spouse's telephone number

Email address (optional)

Yes

YOUR PHONE NUMBER

Check if you or your spouse were in 2024:

You

Spouse

Legally blind

A U.S. citizen

Totally and permanently disabled

You

Spouse

You

Spouse

In the U.S. on a visa

Issued an identity protection PIN (IPPIN)

You

Spouse

You

Spouse

A full-time student

Owners or holders of any digital assets

You

Spouse

You

Spouse

• Complete pages 1-5 of this form.

• You are responsible for the information on your return. Provide complete and accurate

information.

• If you have questions, ask the IRS-certified volunteer preparer.

Intake/Interview and Quality Review Sheet

Department of the Treasury - Internal Revenue Service

• Tax Information such as Forms W-2, 1099, 1098, 1095.

• Social Security cards or ITIN letters for all persons on your tax return

• Picture ID (such as valid driver's license) for you and your spouse

You will need:

(March 2025)

Form 13614-C

Form 13614-C, Page 1

(B) Refund

(B) Refund of state or local income tax

Yes

Catalog Number 52121E

Any other money received during the year? (example: cash

payments, jury duty, awards, digital assets, royalties, union strike

benefits)

Did you report a loss on last year's return

1099-K

www.irs.gov

Other income (see Pub 4012 for guidance on other income, i.e.,

scope of service chart)

Schedule C expenses

1099-NEC

Other income reported elsewhere

1099-MISC

(A) Schedule C

(A) Payments for contract or self-employment work

Rental expense

(B) W-2G or other gambling winnings (list losses below if

taxpayer can itemize deductions)

(B) Gambling winnings, including lottery

Income from renting personal property such as a vehicle

If yes, did you use the dwelling unit as a personal residence and

Yes

rent it for fewer than 15 days

(A/M) Income from renting out your house or a room in your house

Yes

(A/M) Rental income (Advanced when the dwelling is a personal

residence and rented for fewer than 15 days)

Excluded from income

(B) Alimony

Capital loss carryover

(B) Alimony

(A) 1099-B (include brokerage statement)

Yes

Did you report a loss on last year’s return

(B) 1099-DIV

(A) Sale of stocks, bonds or real estate

(B) 1099-INT

(B) Interest or dividends (bank account, bonds, etc.)

(B) 1099-G

(B) Unemployment benefits

Yes

(B) SSA-1099, RRB-1099

(B) Social Security or Railroad Retirement Benefits

(B) Itemized last year

(B) Disability benefits on 1099-R or W-2

(A) Qualified Charitable Distribution From 1099-R

(B) Disability benefits (such as payments from insurance and

worker's compensation)

(B/A) 1099-R (Basic when taxable amount is reported) #

(B/A) Retirement account, pension or annuity proceeds

(B/A) Tips (Basic when reported on W2)

(B) W-2s

Form 13614-C (Rev. 3-2025)

(To be completed by certified volunteer) Income to be included Notes/Comments

(B/A) Tips

How many jobs 1

(B) Wages as a part-time or full-time employee

Received money from any of the following in 2024:

Income: Answer the following questions on the left side of this page. Check only the boxes that apply to you and/or your spouse.

Page 2

Form 13614-C, Page 2

(A) Itemized deduction

(B) Child and dependent care credit

(B/A) IRA (Basic if a Roth IRA or 401K)

(B) Educator expenses deduction

(B) Alimony payments with spouse’s SSN

(B/A) Contributions to a retirement account

(B) School supplies by a teacher, teacher’s aide or other educator

(B) Alimony payments (do not include child support)

(A) Energy efficient home improvement credit (Form 5695, Part II

only)

(A) 1099-C

(A) 1099-A

(A) Purchase and install energy-efficient home items (example:

windows, furnace, insulation, etc.)

(A) Have credit card, mortgage, or other debt cancelled/forgiven

by a lender

(A) Have a loss related to a declared Federal disaster area

Catalog Number 52121E

(B) Estimated tax payments

(B) Make estimated tax payments or apply last year’s refund to

2024 taxes

www.irs.gov

Last year’s return available

(B) Last year’s refund applied to this year

Eligible for Low Income Taxpayer Clinic referral

(B) EITC, CTC, AOTC or HOH disallowed in a previous year

Year disallowed

Reason

Receive any letter or bill from the IRS

(B) Have a tax credit disallowed (example: earned income credit,

child tax credit, or American opportunity credit)

(A) 1095-A

(A) Purchase health insurance through the Marketplace (Exchange)

Disaster relief impacts return

(A) HSA contributions

(A) Have a health savings account (HSA)

(A) HSA distributions

(A) Sale of home (1099-S)

(B) Education credit or tuition and fees deduction

(B) 1098-T (itemized statement from school, invoice, etc.)

(B) Taxable scholarship income

(A) Sell a home

(B) You or someone in your family took educational classes

(technical school, college, job related, etc.)

Yes

(To be completed by certified volunteer) Information to report

Adjustment to income

(B) 1098-E

(B) Child and dependent care

Did any of the following happen during 2024?

(To be completed by certified volunteer) Expenses to report

(B) Standard deduction

(A) 1098

(To be completed by certified volunteer) Standard

or Itemized Deductions

(B) Student loan interest

Paid any of these expenses in 2024?

(A) Charitable contributions

(A) Medical, dental, prescription expenses

(A) Taxes: state, local, real estate, sales, etc.

(A) Mortgage Interest

Paid any of the following expenses to itemize in 2024?

Page 3

Form 13614-C (Rev. 3-2025)

Notes/Comments

Expenses and Tax Related Events: Answer the questions on the left side of this page. Check only the boxes that apply to you and/or your spouse.

Form 13641-C, Page 3

Yes

3. Do you or any member of your household have a disability

4. Are you or your spouse a Veteran of the U.S. Armed Forces

Well

Not at all

Prefer not to answer

Not well

Prefer not to answer

White (for example, English, German, Irish, Italian, Polish, Scottish, etc.)

Catalog Number 52121E

www.irs.gov

Form 13614-C (Rev. 3-2025)

The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is

1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler, write to the Internal

Revenue Service, Tax Products Coordinating Committee, SE:TS:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

We are asking for this information so you may participate in the IRS Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) program which

provides IRS-certified volunteer income tax preparers to assist with basic income tax return preparation for qualified individuals. The IRS authority to collect this

information is 5 U.S.C. section 301 and 26 U.S.C. section 7801. The information you provide may be disclosed to others who coordinate VITA/TCE staffing, outreach, and

other VITA/TCE related activities. The IRS may only disclose your return and return information as provided by 26 U.S.C. section 6103. All other records may be disclosed

only for purposes the IRS deems are compatible with the purpose for which IRS collected the records, and consistent with any routine use disclosures described in the

System of Record Notice (SORN) Treasury/IRS 24.030, Customer Account Data Engine (CADE) Individual Master File (IMF). You may view Treasury/IRS SORNs on the

Treasury SORN website at Treasury.gov/System of Records Notices (SORNs). Providing this information is voluntary however, if you do not provide the requested

information the IRS volunteers may not be able to assist you with preparing and filing your tax return.

Privacy Act and Paperwork Reduction Act Notice

Native Hawaiian or Pacific Islander (for example, Native Hawaiian, Samoan,

Chamorro, Tongan, Fijian, Marshallese, etc.)

Hispanic or Latino (for example, Mexican, Puerto Rican, Salvadoran, Cuban,

Dominican, Guatemalan, etc.)

Hispanic or Latino (for example, Mexican, Puerto Rican, Salvadoran, Cuban,

Dominican, Guatemalan, etc.)

Native Hawaiian or Pacific Islander (for example, Native Hawaiian, Samoan,

Chamorro, Tongan, Fijian, Marshallese, etc.)

Black or African American (for example, African American, Jamaican, Haitian,

Nigerian, Ethiopian, Somali, etc.)

Black or African American (for example, African American, Jamaican, Haitian,

Nigerian, Ethiopian, Somali, etc.)

Middle Eastern or North African (for example, Lebanese, Iranian, Egyptian,

Syrian, Iraqi, Israeli, etc.)

Asian (for example, Chinese, Asian Indian, Filipino, Vietnamese, Korean,

Japanese, etc.)

Asian (for example, Chinese, Asian Indian, Filipino, Vietnamese, Korean,

Japanese, etc.)

Middle Eastern or North African (for example, Lebanese, Iranian, Egyptian,

Syrian, Iraqi, Israeli, etc.)

American Indian or Alaska Native (for example, Navajo Nation, Blackfeet Tribe

of the Blackfeet Indian Reservation of Montana, Native Village of Barrow Inupiat

Traditional Government, Nome Eskimo Community, Aztec, Maya, etc.)

American Indian or Alaska Native (for example, Navajo Nation, Blackfeet Tribe

of the Blackfeet Indian Reservation of Montana, Native Village of Barrow Inupiat

Traditional Government, Nome Eskimo Community, Aztec, Maya, etc.)

6. What is your spouse’s race and/or ethnicity? Select all that apply

Very well

2. Would you say you can read a newspaper in English

5. What is your race and/or ethnicity? Select all that apply

Very well

1. Would you say you can carry on a conversation in English

The following information is for statistical purposes only. Your responses to these questions are not a part of your tax return and are not transmitted to the

IRS with your tax return. You are not required to answer these questions.

Optional Information

Page 4

Catalog Number 52121E

Additional Notes/Comments

www.irs.gov

Form 13614-C (Rev. 3-2025)

Page 5

Form W-2

22222

a Employee’s social security number

OMB No. 1545-0029

128-00-XXXX

b Employer identification number (EIN)

1 Wages, tips, other compensation

25-7XXXXXX

2 Federal income tax withheld

$25,000

c Employer’s name, address, and ZIP code

3 Social security wages

Fashionista

210 Main St.

YOUR CITY, YOUR STATE, ZIP

5 Medicare wages and tips

$2,500

4 Social security tax withheld

$25,000

$1,550

6 Medicare tax withheld

$25,000

d Control number

e Employee’s first name and initial

Last name

Sarah

Knox

Suff.

8 Allocated tips

10 Dependent care benefits

11 Nonqualified plans

12a

410 Broadway Drive

YOUR CITY, YOUR STATE, ZIP

$362.50

7 Social security tips

Statutory

employee

14 Other

Retirement

plan

Third-party

sick pay

$2,500

12b

12c

12d

f Employee’s address and ZIP code

15 State

Form

Employer’s state ID number

16 State wages, tips, etc. 17 State income tax

25-7XXXXXX

W-2 Wage and Tax Statement

Copy 1—For State, City, or Local Tax Department

18 Local wages, tips, etc. 19 Local income tax

20 Locality name

$25,000

2025

Department of the Treasury—Internal Revenue Service

Forms 1099-R & SSA 1099

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province,

country, ZIP or foreign postal code, and telephone no.

1 Gross distribution

Livewell Inc.

322 Palmer Rd.

YOUR CITY, YOUR STATE, ZIP

19,000

2025

19,000

Form 1099-R

2a Taxable amount

2b Taxable amount

not determined

PAYER’S TIN

Total

distribution

Copy 1

3 Capital gain (included in 4 Federal income tax

box 2a)

withheld

RECIPIENT’S TIN

40-100XXXX

Distributions From

Pensions, Annuities,

Retirement or

Profit-Sharing Plans,

IRAs, Insurance

Contracts, etc.

OMB No. 1545-0119

127-00-XXXX

1,900

For

State, City,

or Local

Tax Department

5 Employee contributions/ 6 Net unrealized

Designated Roth

appreciation in

contributions or

employer’s securities

insurance premiums

RECIPIENT’S name

Craig Knox

7 Distribution

code(s)

Street address (including apt. no.)

410 Broadway Drive

IRA/

8 Other

SEP/

SIMPLE

City or town, state or province, country, and ZIP or foreign postal code 9a Your percentage of total 9b Total employee contributions

distribution

YOUR CITY, YOUR STATE, ZIP

10 Amount allocable to IRR

within 5 years

11 1st year of desig. 12 FATCA filing 14 State tax withheld

requirement $

Roth contrib.

15 State/Payer’s state no. 16 State distribution

13 Date of

payment

Account number (see instructions)

Form 1099-R

17 Local tax withheld

18 Name of locality

www.irs.gov/Form1099R

Department of the Treasury - Internal Revenue Service

2025

CRAIG KNOX

2025

$15,500.00

19 Local distribution

2025

$15,000.00

$15,500.00

Paid by check or direct deposit: $13,280

Medicare Part B premiums deducted from your

benefits $2,220

$0.00

410 Broadway Drive

YOUR CITY, YOUR STATE, ZIP

Forms 1099-DIV & 1098-T

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP

or foreign postal code, and telephone no.

1a Total ordinary dividends

Community Bank

123 Baldwin Avenue

YOUR CITY, YOUR STATE, ZIP

2,600

OMB No. 1545-0110

Form

1099-DIV

Dividends and

Distributions

(Rev. January 2024)

1b Qualified dividends

For calendar year

PAYER’S TIN

RECIPIENT’S TIN

38-4XXXXXX

127-00-XXXX

2a Total capital gain distr.

2b Unrecap. Sec. 1250 gain

2c Section 1202 gain

2d Collectibles (28%) gain

2e Section 897 ordinary dividends

2f Section 897 capital gain

RECIPIENT’S name

Nondividend distributions

Section 199A dividends

Street address (including apt. no.)

Federal income tax withheld

260

Investment expenses

410 Broadway Drive

Foreign tax paid

Foreign country or U.S. possession

City or town, state or province, country, and ZIP or foreign postal code

YOUR CITY, YOUR STATE, ZIP

Cash liquidation distributions 10 Noncash liquidation distributions

11 FATCA filing 12 Exempt-interest dividends 13 Specified private activity

requirement

bond interest dividends

Account number (see instructions)

Copy B

For Recipient

Craig Knox

2025

2,600

This is important tax

information and is

being furnished to

the IRS. If you are

required to file a

return, a negligence

penalty or other

sanction may be

imposed on you if

this income is taxable

and the IRS

determines that it has

not been reported.

14 State

15 State identification no. 16 State tax withheld

Form 1099-DIV (Rev. 1-2024)

(keep for your records)

www.irs.gov/Form1099DIV

Department of the Treasury - Internal Revenue Service

CORRECTED

FILER’S name, street address, city or town, state or province, country, ZIP or 1 Payments received for

qualified tuition and related

foreign postal code, and telephone number

expenses

Baldwin University

3700 Baldwin Avenue

YOUR CITY, YOUR STATE, ZIP

FILER’S employer identification no.

89-7XXXXXX

4 Adjustments made for a

prior year

6 Adjustments to

scholarships or grants

for a prior year

410 Broadway Drive

City or town, state or province, country, and ZIP or foreign postal code

8 Checked if at least

half-time student

Form 1098-T

Copy B

For Student

Street address (including apt. no.)

Service Provider/Acct. No. (see instr.)

Tuition

Statement

Form 1098-T

STUDENT’S TIN

Kim Knox

YOUR CITY, YOUR STATE, ZIP

2025

10,000

129-00-XXXX

STUDENT’S name

OMB No. 1545-1574

(keep for your records)

9 Checked if a graduate

�

student

www.irs.gov/Form1098T

5 Scholarships or grants

This is important

tax information

and is being

10,000

furnished to the

7 Checked if the amount

IRS. This form

in box 1 includes

must be used to

amounts for an

complete Form 8863

academic period

to claim education

beginning January–

credits. Give it to the

March 2026

tax preparer or use it to

10 Ins. contract reimb./refund

prepare the tax return.

Department of the Treasury - Internal Revenue Service

Invoice #05684

Receipts

Baldwin University

3700 Baldwin Avenue

Date

August 14, 2025

Quantity

Kim Knox

410 Broadway Drive

Description

Online Textbook

Ship To

Same as recipient

Unit Price

Total

$300

Subtotal

$300

Sales Tax

Shipping & Handling

Total

$300

Thank you for your business!

Basic Scenario 7: Test Questions

14. Craig and Sarah's standard deduction amount is $31,500.

a. True

b. False

15. Craig and Sarah's total qualified education expenses used to calculate the American Opportunity Credit

are:

a. $300

b. $950

c. $1,250

d. $11,250

16. Craig and Sarah Knox can claim the Credit for Other Dependents.

a. True

b. False

17. What is the total amount of the Knox's federal income tax withholding?

a. $1,900

b. $2,500

c. $4,660

d. $6,560

18. The taxable amount of Craig's Social Security is $13,175.00.

a. True

b. False

19. Which of the following statements are true?

a. Qualified dividends are part of the total ordinary dividends.

b. Qualified dividends qualify for lower, long-term capital gains tax rates.

c. Qualified dividends are reported on Form 1099-DIV.

d. All of the above.

Basic Scenario 8: Beth Tooney

Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or

worksheets. Answer the questions following the scenario.

When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the

Xs as directed, or with any four digits of your choice.

Interview Notes

• Beth is single and 48 years old.

• Beth has two children. Sally, age 20, has a job and earned wages of $3,700. Jake, age 27, is totally and

permanently disabled and received Social Security benefits of $5,500. Both children lived with her all year.

• Beth paid all the cost of keeping up the home and more than half the support for her children.

• Beth received disability pension benefits, but she has not reached the minimum retirement age of her

employer’s plan.

• She does not have enough expenses to itemize for the 2025 tax year.

• Beth, Sally, and Jake are U.S. citizens and have valid Social Security numbers. They all lived in the United

States for the entire year.

• If she has any balance due or refund, she would like to use New Bank and Trust. Beth provided a voided

check.

OMB Number

1545-1964

M.I.

Last name

TOONEY

Last name

Catalog Number 52121E

SALLY TOONEY

JAKE TOONEY

Name (first, last)

Relationship to you Number of

(child, parent, none, months lived in

etc.)

your home in

2024

5/9/2005 DAUGHTER

7/31/1998 SON

Date of birth

(mm/dd/yy)

Single or Married

as of 12/31/2024

(S/M)

Resident of

U.S., Canada

or Mexico

www.irs.gov

U.S.

Citizen

Full-time

student

Totally and

permanently

disabled

Answer Yes or No (Y/N)

Issued

IPPIN

Yes

To be completed by certified volunteer: Can anyone else claim the taxpayer or spouse on their tax return

List the names below of everyone who lived with you last year (except your

spouse) AND anyone you supported but did not live with you last year.

Yes

Widowed

Year of spouse’s death

Qualifying

child or

relative of

any other

person

This person

provided

more than

50% of their

own support

Taxpayer(s)

paid more than

half the cost of

maintaining a

home for this

person

Form 13614-C (Rev. 3-2025)

This

Taxpayer(s)

person had provided

less than

more than

$5,050 of 50% of

income

support for

this person

To be completed by certified volunteer

(Yes, No, or N/A)

Spouse

You

Would you, or your spouse if married filing jointly, like $3 to go to the Presidential Election Campaign Fund

As of December 31, 2024, what was your marital status

If married, were you married for all of 2024

Never Married

Married

Did you live with your spouse during any part of the last six months of 2024

Divorced

Legally Separated but not Divorced

Date of final decree

Date of separate maintenance decree

Spouse

If you have a balance due, how would you like to make your payment

Bank account

IRS.gov Direct Pay

Set up installment agreement

Mail payment to IRS

You

State

ZIP code

YOUR ZIP

Did you live or work in two or more states in 2024

Yes

You

Spouse

Legally blind

Totally and permanently disabled

You

Spouse

Issued an identity protection PIN (IPPIN)

You

Spouse

Owners or holders of any digital assets

You

Spouse

City

YOUR CITY

Email address (optional)

Apt #

Your date of birth

Your job title

5/16/1977

RETIRED

Spouse’s date of birth Spouse’s job title

Would you like to receive written communications from the IRS in a language other than English

What language

If due a refund, how would you like your refund

Direct deposit

Check by mail

Split refund between accounts

Other

Mailing address

320 MAIN STREET

Your telephone number

Spouse's telephone number

YOUR PHONE NUMBER

Check if you or your spouse were in 2024:

A U.S. citizen

You

Spouse

In the U.S. on a visa

You

Spouse

A full-time student

You

Spouse

Your first name

BETH

Spouse's first name

Volunteers are trained to provide high quality service and uphold the highest ethical standards. To report unethical behavior to the IRS, email us at ts.voltax@irs.gov

• Complete pages 1-5 of this form.

• You are responsible for the information on your return. Provide complete and accurate

information.

• If you have questions, ask the IRS-certified volunteer preparer.

Intake/Interview and Quality Review Sheet

Department of the Treasury - Internal Revenue Service

• Tax Information such as Forms W-2, 1099, 1098, 1095.

• Social Security cards or ITIN letters for all persons on your tax return

• Picture ID (such as valid driver's license) for you and your spouse

You will need:

(March 2025)

Form 13614-C

Form 13614-C, Page 1

(B) Refund

(B) Refund of state or local income tax

Yes

Catalog Number 52121E

Any other money received during the year? (example: cash

payments, jury duty, awards, digital assets, royalties, union strike

benefits)

Did you report a loss on last year's return

1099-K

www.irs.gov

Other income (see Pub 4012 for guidance on other income, i.e.,

scope of service chart)

Schedule C expenses

1099-NEC

Other income reported elsewhere

1099-MISC

(A) Schedule C

(A) Payments for contract or self-employment work

Rental expense

(B) W-2G or other gambling winnings (list losses below if

taxpayer can itemize deductions)

Yes

(A/M) Rental income (Advanced when the dwelling is a personal

residence and rented for fewer than 15 days)

Excluded from income

(B) Alimony

Capital loss carryover

(B) Gambling winnings, including lottery

Income from renting personal property such as a vehicle

If yes, did you use the dwelling unit as a personal residence and

Yes

rent it for fewer than 15 days

(A/M) Income from renting out your house or a room in your house

(B) Alimony

Did you report a loss on last year’s return

(A) 1099-B (include brokerage statement)

(B) 1099-DIV

(A) Sale of stocks, bonds or real estate

(B) 1099-INT

(B) Interest or dividends (bank account, bonds, etc.)

(B) 1099-G

(B) Unemployment benefits

Yes

(B) SSA-1099, RRB-1099

(B) Social Security or Railroad Retirement Benefits

(B) Itemized last year

(B) Disability benefits on 1099-R or W-2

(B) Disability benefits (such as payments from insurance and

worker's compensation)

(A) Qualified Charitable Distribution From 1099-R

(B/A) 1099-R (Basic when taxable amount is reported) #

(B/A) Retirement account, pension or annuity proceeds

(B/A) Tips (Basic when reported on W2)

(B) W-2s

Page 2

Form 13614-C (Rev. 3-2025)

(To be completed by certified volunteer) Income to be included Notes/Comments

(B/A) Tips

How many jobs

(B) Wages as a part-time or full-time employee

Received money from any of the following in 2024:

Income: Answer the following questions on the left side of this page. Check only the boxes that apply to you and/or your spouse.

Form 13614-C, Page 2

(A) Itemized deduction

(B) Child and dependent care credit

(B/A) IRA (Basic if a Roth IRA or 401K)

(B) Educator expenses deduction

(B) Alimony payments with spouse’s SSN

(B/A) Contributions to a retirement account

(B) School supplies by a teacher, teacher’s aide or other educator

(B) Alimony payments (do not include child support)

(A) Energy efficient home improvement credit (Form 5695, Part II

only)

(A) 1099-C

(A) 1099-A

(A) Purchase and install energy-efficient home items (example:

windows, furnace, insulation, etc.)

(A) Have credit card, mortgage, or other debt cancelled/forgiven

by a lender

(A) Have a loss related to a declared Federal disaster area

Catalog Number 52121E

(B) Estimated tax payments

(B) Make estimated tax payments or apply last year’s refund to

2024 taxes

www.irs.gov

Last year’s return available

(B) Last year’s refund applied to this year

Eligible for Low Income Taxpayer Clinic referral

(B) EITC, CTC, AOTC or HOH disallowed in a previous year

Year disallowed

Reason

Receive any letter or bill from the IRS

(B) Have a tax credit disallowed (example: earned income credit,

child tax credit, or American opportunity credit)

(A) 1095-A

(A) Purchase health insurance through the Marketplace (Exchange)

Disaster relief impacts return

(A) HSA contributions

(A) Have a health savings account (HSA)

(A) HSA distributions

(A) Sale of home (1099-S)

(B) Education credit or tuition and fees deduction

(B) 1098-T (itemized statement from school, invoice, etc.)

(B) Taxable scholarship income

(A) Sell a home

(B) You or someone in your family took educational classes

(technical school, college, job related, etc.)

Yes

(To be completed by certified volunteer) Information to report

Adjustment to income

(B) 1098-E

(B) Child and dependent care

Did any of the following happen during 2024?

(To be completed by certified volunteer) Expenses to report

(B) Standard deduction

(A) 1098

(To be completed by certified volunteer) Standard

or Itemized Deductions

(B) Student loan interest

Paid any of these expenses in 2024?

(A) Charitable contributions

(A) Medical, dental, prescription expenses

(A) Taxes: state, local, real estate, sales, etc.

(A) Mortgage Interest

Paid any of the following expenses to itemize in 2024?

Page 3

Form 13614-C (Rev. 3-2025)

Notes/Comments

Expenses and Tax Related Events: Answer the questions on the left side of this page. Check only the boxes that apply to you and/or your spouse.

Form 13614-C, Page 3