Volunteer Income Tax Assistance (VITA) Certification Practice Test

What is a key piece of information a volunteer should review to reduce identity theft risk?

1. Form W-2.

2. Photo identification.

3. Last year's tax return.

4. Medicaid card.

The correct answer is: Photo identification.

Reviewing photo identification is crucial for reducing the risk of identity theft in the context of VITA services. Volunteers must verify the identity of individuals seeking tax assistance to ensure that they are not assisting someone who may be using someone else's identity to file a tax return. This step helps to prevent fraudulent activity, as identity thieves often file fake tax returns to claim refunds using stolen personal information. While other documents, like Form W-2 or last year's tax return, contain valuable financial information, they do not serve the primary purpose of verifying the taxpayer’s identity. A Medicaid card typically does not provide sufficient identity verification for tax purposes and may not contain the necessary details to confirm the taxpayer's identity. Thus, photo identification stands out as the essential document for confirming that the individual seeking assistance is indeed who they claim to be, effectively mitigating the risk of identity theft.