Volunteer Income Tax Assistance (VITA) Certification Practice Test

What document confirms the taxpayer's and spouse's identification for serving them that day?

1. Form W-2

2. Form 13614-C

3. Any government-issued ID

4. IRS Taxpayer Identification Number

The correct answer is: Form 13614-C

The correct choice is Form 13614-C, which is the Intake/Interview & Quality Review Sheet used in the VITA program. This form is essential for confirming the taxpayer's and their spouse's identification, as it collects necessary information for the tax preparation process. It includes specific sections where taxpayers can provide personal information such as names, Social Security numbers, and other identification details, ensuring the volunteer tax preparers can verify their identity and eligibility for services provided that day. Other options do not serve the same purpose. For instance, while a government-issued ID can help confirm identity, it is not specifically designed for tax preparation under VITA. Form W-2 is primarily used for reporting wages and taxes withheld but does not function as an identification document. The IRS Taxpayer Identification Number is a useful reference for tax purposes but does not confirm identities in the same comprehensive way as Form 13614-C.