Volunteer Income Tax Assistance (VITA) Certification Practice Test

When should an IRS-certified volunteer preparer conduct a complete interview of a taxpayer?

1. Only when the taxpayer has questions

2. Only if the taxpayer has never visited your site

3. Only when the site is not busy

4. For every return prepared at the site

The correct answer is: For every return prepared at the site

Conducting a complete interview of a taxpayer for every return prepared at the site ensures that the IRS-certified volunteer preparer collects all necessary information to accurately complete the tax return. This comprehensive approach helps identify all applicable income sources, deductions, credits, and any special circumstances that may affect the taxpayer’s tax situation. A complete interview allows the preparer to ensure compliance with IRS regulations and to maximize the potential refund for the taxpayer or minimize any potential tax liability. Furthermore, it provides an opportunity for the volunteer to educate the taxpayer about various aspects of their tax return, enhancing the overall experience and understanding of the taxpayer. In contrast, conducting an interview only when the taxpayer has questions, has never visited the site, or when the site is not busy may lead to incomplete information or oversight of critical components of the tax return, potentially resulting in errors or missed benefits for the taxpayer. Thus, maintaining a consistent practice of completing interviews for every return strengthens the quality and integrity of the preparation process.