Volunteer Income Tax Assistance (VITA) Certification Practice Test

Before starting the tax return, what should the certified volunteer preparer ensure?

1. Only check the return for errors

2. Only answer questions from the taxpayer

3. Ensure all questions on Form 13614-C are answered

4. Follow instructions from previous returns

The correct answer is: Ensure all questions on Form 13614-C are answered

The correct approach for a certified volunteer preparer is to ensure that all questions on Form 13614-C are answered. This form is crucial because it serves as the basis for gathering necessary information about the taxpayer's situation, including their income, deductions, and any other relevant details that may affect their tax return. By completing this form thoroughly, the preparer can identify all pertinent aspects of the taxpayer's financial situation and ensure that the return is prepared accurately and in compliance with tax laws. This initial step helps to streamline the preparation process and minimizes the risk of errors or omissions that could lead to complications down the line. A thorough understanding of the taxpayer's circumstances, as documented in Form 13614-C, is essential for producing a complete and correct tax return.