TY2025 Basic Test Question Check

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Message for volunteers from IRS: Volunteers should base their certification test/retest answers using the tax law content shown in Publication 4012. Volunteers should NOT base their test/retest answers on OBBBA tax law changes. The Link & Learn Taxes Certification site is programmed for pre-OBBBA tax law answers only.

Before you check your answers-- Did you use our study guide? Visit vitaresources.net/training-english

Ready to review your answers?

Please note: I am not reviewing entries or tracking emails-totally anonymous.

This is a tool to check your answers before you submit online in Link and Learn certification Site. There will be hints if you get the answer incorrect.
This is designed to be a learning tool--get something wrong, please review your answer, research and find out why so we don't make mistakes on a real client's return.

If you find an error or disagree, please email me as I am human and could have made a mistake. maryvitataxes@gmail.com
Please note: PUB 4012 is available online irs.gov/pub/irs-pdf/p4012 and is referenced here. The Table of Contents is great--click on page number and it will take you to the section wanted--also use <control><F> to find keywords to help.

Have a great tax season! Happy VITA-ing!

1. What is the most advantageous filing status allowable that Fred can claim on his tax return for 2025?

1 point

a. Single

d. Married Filing Jointly

c. Qualifying Surviving Spouse (QSS)

d. Head of Household

Clear selection

2. Fred can claim a higher standard deduction because he is blind.

1 point

a. True

b. False

Clear selection

3. Alex and Mary are not eligible to claim the Earned Income Tax Credit (EITC).

1 point

a. True

b. False

Clear selection

4. Alex and Mary’s $300 of interest counts as earned income for the Earned Income Tax Credit.

1 point

a. True

b. False

Clear selection

5. Which child qualifies the Ramirezes for the Child Tax Credit (CTC)?

1 point

a. Neither Child

b. Elena

c. Jorge

d. Elena and Jorge

Clear selection

6. The Ramirezes can claim a maximum refundable Additional Child Tax Credit of $____________ for Elena and Jorge. (Note: whole number only, do not use special characters.)

1 point

7. Blake qualifies the Dowds for the Credit for Other Dependents

1 point

a. True

b. False

Clear selection

8. The Dowds qualify for the Earned Income Tax Credit even though Gavin has an ITIN.

1 point

a. True

b. False

Clear selection

9. Neil qualifies to claim the Earned Income Tax Credit

1 point

a. True

b. False

Clear selection

10. Which of the following statements is true:

1 point

a. Neil's gross income was more than the gross income limit required to file a federal income tax return.

b. Neil's income of $9,250 requires him to file a federal income tax return.

c. Neil should file a federal income tax return to receive the refundable Earned Income Tax Credit.

d. Neil must file a tax return because he is single and 63 years old.

Clear selection

11. Scott's unemployment compensation is taxable and must be included on his 2025 tax return

1 point

a. True

b. False

Clear selection

12. Scott is eligible for the following credit:

1 point

a. Earned Income Credit

b. Lifetime Learning Credit

c. American Opportunity Credit

d. None of the above

Clear selection

13. The amount of student loan interest Scott can claim as an adjustment to income is $_________. (Note: whole number only, do not use special characters.)

1 point

Scenarios 7-9;

Enter the returns in Practice Lab then print the PDF of the tax return to answer the questions. Getting the following questions correct does not completely guarantee the return was entered 100% correctly. The comparison chart can be found at vitaresources.net/studyguides.html

Coming soon--If you have not already done so.. For Scenarios 7-9, you can compare your tax return results with mine to make sure you entered everything correctly.

14. Craig and Sarah's standard deduction amount is $31,500 --per IRS they want us to change this question to read their standard deduction amount is $30,000 (the value before the OBBB law was signed - using the standard deduction as shown in PUB 4012 not what was just signed into law. To avoid more confusion see note below.

1 point

a. True (select this answer)

b. False

Clear selection

15. Craig and Sarah's total qualified education expenses used to calculate the American Opportunity Credit are:

1 point

a. $300

b. $950

c. $1,250

d. 11,250

Clear selection

16. Craig and Sarah Knox can claim the Credit for Other Dependents

1 point

a. True

b. False

Clear selection

17. What is the total amount of the Knox's federal income tax withholding? **the correct answer is not showing so pick the closest one

1 point

a. $1,900

b. $2,500

c. $4,660

d. $6,560

Clear selection

18. The taxable amount of Craig's Social Security is $13,175.00.

1 point

a. True

b. False

Clear selection

19. Which of the following statements are true?

1 point

a. Qualified dividends are part of the total ordinary dividends

b. Qualified dividends qualify for lower, long-term capital gains tax rates.

c. Qualified dividends are reported on Form 1099-DIV.

d. All of the above.

Clear selection

20. Beth's disability pension is reported as other earned income.

1 point

a. True

b. False

Clear selection

21. The most advantageous filing status that Beth can claim is?

1 point

a. Single

b. Head of Household

c. Married Filing Separately

d. Qualifying Surviving Spouse (QSS)

Clear selection

22. Which of Beth's children qualifies her to claim the Earned Income Tax Credit?

1 point

a. Sally

b. Jake

c. Both Sally and Jake

d. Neither Sally nor Jake

Clear selection

23. Can Beth claim Sally as a dependent?

1 point

a. Yes, because Sally meets the relationship/member of the household test.

b. Yes, because Beth provided more than half of Sally's total support.

c. Yes, because Sally's gross income is less than $5,200.

d. All of the above.

Clear selection

24. Beth anticipates a balance due for next year. What actions should she take to prevent having a balance due?

1 point

a. Submit a revised W-4P to increase her withholding

b. Make estimated tax payments

c. Do nothing and file her return as usual

d. Both a and b

Clear selection

25. Gloria is required to report her gambling winnings on her tax return

1 point

a. True

b. False

Clear selection

26. Gloria's most advantageous filing status is:

1 point

a. Qualifying Surviving Spouse (QSS)

b. Married Filing Jointly

c. Married Filing Separately

d. Head of Household

Clear selection

27. Gloria is not required to pay an additional 10% tax on the early distribution from her IRA.

1 point

a. True

b. False

Clear selection

28. Gloria qualifies for which of the following credits?

1 point

a. Child Tax Credit

b. Child and Dependent Care Credit

c. Both a and b

d. Neither a nor b

Clear selection

29. Gloria should use Form _________ to split her refund between her savings and checking accounts.

1 point

30. What amount can Gloria claim as an adjustment to income for the supplies she purchased out of pocket?

1 point

a. $0

b. $300

c. $325

d. $350

Clear selection

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