Volunteer Income Tax Assistance (VITA) Certification Practice Test

Which of the following statements regarding taxpayer identity verification is correct?

1. Volunteers do not require photo identification

2. Only names need to be verified

3. Social Security numbers and/or ITINs must be verified

4. Verification is only necessary for high-income taxpayers

The correct answer is: Social Security numbers and/or ITINs must be verified

The statement that Social Security numbers and/or ITINs must be verified is correct because identity verification is a crucial step in the tax filing process to prevent fraud and ensure that the taxpayer is who they claim to be. Volunteers assisting with tax preparation through the VITA program are required to verify the taxpayer’s identity, and this includes confirming Social Security numbers or Individual Taxpayer Identification Numbers (ITINs). This verification protects the integrity of the tax system and helps to ensure that tax benefits are applied correctly to the rightful taxpayer. Verifying these identifiers is a key component of maintaining secure and accurate tax records. In contrast, the other statements do not align with the requirements of the VITA program. For instance, photo identification is indeed necessary to complete the verification process accurately. Merely verifying names would not provide sufficient security since multiple individuals can share the same name. Additionally, the need for verification does not depend on the taxpayer's income level; every taxpayer, regardless of income, must go through the verification process to safeguard against identity theft and fraud.