Volunteer Income Tax Assistance (VITA) Certification Practice Test

If a taxpayer forgets to bring a required document, what should the volunteer preparer do?

1. Proceed with the return using estimates

2. Ask the taxpayer to return with the document

3. Complete the return without it

4. File an extension

The correct answer is: Ask the taxpayer to return with the document

When a taxpayer forgets to bring a required document, the best course of action is to ask the taxpayer to return with the document. This approach ensures that the tax return is completed accurately and in compliance with tax laws. Required documents such as W-2 forms, 1099s, or other pertinent information are essential for accurately reporting income and claiming deductions or credits. By waiting for the complete documentation, the volunteer preparer helps prevent potential issues with the return that could arise from inaccuracies or incomplete information. This not only protects the taxpayer from future audits or penalties but also upholds the integrity of the volunteer preparer's service. Additionally, when all pertinent information is available, it enables the preparer to provide the most beneficial tax outcome for the taxpayer. Proceeding with estimates, completing the return without the document, or filing an extension may lead to inaccurate filings and could potentially result in complications for the taxpayer down the line.