Volunteer Income Tax Assistance (VITA) Certification Practice Test

When should a taxpayer sign their tax return?

1. Before quality review

2. After being advised of their responsibilities

3. Before being advised of their responsibilities

4. After quality review and after being advised of their responsibilities

The correct answer is: After quality review and after being advised of their responsibilities

The correct answer emphasizes the importance of ensuring that a taxpayer is fully informed before signing their tax return. After the quality review has been conducted, it is critical that taxpayers are aware of their responsibilities regarding the accuracy and completeness of their return. This process serves to safeguard both the taxpayer and the VITA program's integrity. By waiting until after the quality review and after advising the taxpayer of their responsibilities, the tax preparer ensures that the taxpayer has had the opportunity to ask questions, understand any potential issues, and confirm that all information is accurate. Signing the return at this stage also reinforces the accountability of the taxpayer for the information provided. The choice of signing before quality review would risk omitting critical checks that could prevent errors. Signing before understanding responsibilities could lead to misinformation, making it essential for the taxpayer to be informed and confident in their return before they finalize it with their signature. Thus, the correct sequence prioritizes both thoroughness and informed consent.