6744

VITA/TCE Volunteer Assistor’s Test/Retest

Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)
2023 RETURNS

Take your VITA/TCE training online at [Link]

gov/app/vita/. Link to the Practice Lab to gain experience
using tax software and take the certification test online,
with immediate scoring and feedback.

Form 6744 (Rev. 10-2023) Catalog Number 43560V Department of the Treasury Internal Revenue Service [Link]
 How to Get Technical Updates?
Updates to the volunteer training materials will be contained in Publication 4491-X, VITA/TCE Training
Supplement. The most recent version can be downloaded at: [Link]/pub/irs-pdf/[Link]

Volunteer Standards of Conduct

VITA/TCE Programs

The mission of the VITA/TCE return preparation programs is to assist eligible taxpayers in satisfying their
tax responsibilities by providing free tax return preparation. To establish the greatest degree of public trust,
volunteers are required to maintain the highest standards of ethical conduct and provide quality service.

Annually all VITA/TCE volunteers must pass the Volunteer Standards of Conduct (VSC) certification test and
agree that they will adhere to the VSC by signing and dating Form 13615, Volunteer Standards of Conduct
Agreement-VITA/TCE Programs, prior to volunteering at a VITA/TCE site. In addition, return preparers,
quality reviewers, coordinators, and tax law instructors must certify in Intake/Interview and Quality Review.
Volunteers who answer tax law questions, instruct tax law classes, prepare or correct tax returns, or conduct
quality reviews of completed returns must also certify in tax law prior to signing the form. Form 13615 is
not valid until the sponsoring partner’s approving official (coordinator, instructor, administrator, etc.) or IRS
contact confirms the volunteer’s identity, name and address, and signs and dates the form. Volunteers’
names and addresses in Link & Learn Taxes must match their government issued photo identification. Advise
volunteers to update their My Account page in Link & Learn Taxes with their valid name and address.

As a volunteer in the VITA/TCE programs, you must adhere to the following Volunteer Standards of Conduct:

VSC 1 – Follow all Quality Site Requirements (QSR).

VSC 2 – Do not accept payment, ask for donations, or accept refund payments for federal or state tax return
preparation from customers.

VSC 3 – Do not solicit business from taxpayers you assist or use the information you gained about them for
any direct or indirect personal benefit for yourself, any other specific individual or organization.

VSC 4 – Do not knowingly prepare false returns.

VSC 5 – Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other
conduct considered to have a negative effect on the VITA/TCE programs.

VSC 6 – Treat all taxpayers in a professional, courteous, and respectful manner.

Failure to comply with these standards could result in, but is not limited to, the following:

• Removal from all VITA/TCE programs

• Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely
• Deactivation of your sponsoring partner’s site VITA/TCE electronic filing ID number (EFIN)
• Removal of all IRS products, supplies, loaned equipment, and taxpayer information from your site
• Termination of your sponsoring organization’s partnership with the IRS
• Termination of grant funds from the IRS to your sponsoring partner; and
• Referral of your conduct for potential TIGTA and criminal investigations.

TaxSlayer® is a copyrighted software program owned by Rhodes Computer Services. All screen shots that appear
throughout the official Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) training
materials are used with the permission of Rhodes Computer Services.

Confidentiality Statement:

All tax information you receive from taxpayers in your volunteer capacity is strictly confidential and should not,
under any circumstances, be disclosed to unauthorized individuals.
 Table of Contents

PREFACE.............................................................1 Basic Scenario 2: Cameron

and Deirdre Edmunds.........................................32
Quality Return Process.........................................1
Basic Scenario 2: Test Questions.......................32
Test Instructions....................................................2
Basic Scenario 3: Eric and Fiona Fisher ...........33
Special Accommodations.....................................2
Basic Scenario 3: Test Questions.......................33
Reference Materials.............................................2
Basic Scenario 4: Jack and Diane Gibson.........34
Using Tax Preparation Software...........................2
Basic Scenario 4: Test Questions.......................34
Taking the Test......................................................3
Basic Scenario 5: Jasmine Harris ......................35
Test Answer Sheet................................................3
Basic Scenario 5: Test Questions.......................35
Certification Tests.................................................4
Basic Scenario 6: Lucas Turner..........................36
Test Answer Sheet................................................6
Basic Scenario 6: Test Questions.......................36
Test Answer Sheet................................................7
Basic Scenario 7: Owen and Kimberly Walker...37
Test Answer Sheet................................................8
Basic Scenario 7: Test Questions.......................45
Test Answer Sheet................................................9
Basic Scenario 8: Zoe Watson...........................46
RETEST ANSWER SHEETS.............................10
Basic Scenario 8: Test Questions.......................51
VOLUNTEER STANDARDS OF
CONDUCT TEST...............................................14 Basic Scenario 9: Hailey Simpson......................52

Test Questions....................................................14 Basic Scenario 9: Test Questions.......................59

VOLUNTEER STANDARDS OF CONDUCT BASIC COURSE RETEST QUESTIONS...........60

RETEST QUESTIONS.......................................17
Retest Basic Scenario 1: Adam Baker................60
Volunteer Standards of
Conduct Agreement............................................19 Basic Scenario 1: Retest Questions...................60

INTAKE / INTERVIEW AND QUALITY Retest Basic Scenario 2: Cameron

REVIEW TEST QUESTIONS.............................21 and Deirdre Edmunds.........................................61

Intake / Interview and Quality Basic Scenario 2: Retest Questions...................61

Review Retest Questions...................................23
Retest Basic Scenario 3: Eric
SITE COORDINATOR TEST QUESTIONS.......25 and Fiona Fisher ................................................62

Site Coordinator Certification Basic Scenario 3: Retest Questions...................62

Retest Questions................................................28
Retest Basic Scenario 4: Jack
BASIC COURSE SCENARIOS AND and Diane Gibson...............................................63
TEST QUESTIONS............................................31
Basic Scenario 4: Retest Questions...................63
Basic Scenario 1: Adam Baker...........................31
Retest Basic Scenario 5: Jasmine Harris ..........64
Basic Scenario 1: Test Questions.......................31
Basic Scenario 5: Retest Questions...................64
 Table of Contents

Retest Basic Scenario 6: Lucas Turner..............65 Advanced Scenario 2: Scott

and Barbara Gyms...........................................105
Basic Scenario 6: Retest Questions...................65
Advanced Scenario 2: Retest Questions..........105
Basic Scenario 7: Retest Questions...................66
Advanced Scenario 3: Rose Jones..................106
Basic Scenario 8: Retest Questions...................67
Advanced Scenario 3: Retest Questions..........106
Basic Scenario 9: Retest Questions...................68
Advanced Scenario 4: Carmen Gomez............107
ADVANCED COURSE SCENARIOS
AND TEST QUESTIONS...................................69 Advanced Scenario 4: Retest Questions..........107

Advanced Scenario 1: Lydia Roadway...............69 Advanced Scenario 5: Helen White..................108

Advanced Scenario 1: Test Questions................69 Advanced Scenario 5: Retest Questions..........108

Advanced Scenario 2: Scott Advanced Scenario 6: Mike Cooper.................109

and Barbara Gyms.............................................70
Advanced Scenario 6: Retest Questions..........109
Advanced Scenario 2: Test Questions................70
Advanced Scenario 7: Matthew
Advanced Scenario 3: Rose Jones....................71 and Rebecca Monroe....................................... 110

Advanced Scenario 3: Test Questions................71 Advanced Scenario 7: Retest Questions.......... 110

Advanced Scenario 4: Carmen Gomez..............72 Advanced Scenario 8: Julia Oakley.................. 112

Advanced Scenario 4: Test Questions................72 Advanced Scenario 8: Retest Questions.......... 112

Advanced Scenario 5: Helen White....................73 Advanced Scenario 9: David MacLee.............. 114

Advanced Scenario 5: Test Questions................73 Advanced Scenario 9: Retest Questions.......... 114

Advanced Scenario 6: Mike Cooper ..................74 MILITARY COURSE SCENARIOS

AND TEST QUESTIONS................................. 115
Advanced Scenario 6: Test Questions................74
Military Scenario 1: Amanda Franks................. 115
Advanced Scenario 7: Matthew
and Rebecca Monroe .......................................75 Military Scenario 1: Test Questions.................. 115

Advanced Scenario 7: Test Questions................83 Military Scenario 2: Cory

and Chelsea Springs........................................ 116
Advanced Scenario 8: Julia Oakley....................84
Military Scenario 2: Test Questions.................. 116
Advanced Scenario 8: Test Questions................95
Military Scenario 3: Sasha Pippen.................... 117
Advanced Scenario 9: David MacLee................96
Military Scenario 3: Test Questions.................. 117
Advanced Scenario 9: Test Questions..............103
Military Scenario 4: Scott and Mary Johnson... 118
Advanced Scenario 1: Lydia Roadway.............104
Military Scenario 4: Test Questions.................. 118
Advanced Scenario 1: Retest Questions..........104
Military Scenario 5: Jesse
and Nicole James............................................. 119
 Table of Contents
Military Scenario 5: Test Questions..................125 International Scenario 3: Retest Questions......143

MILITARY COURSE SCENARIOS FEDERAL TAX LAW UPDATE TEST FOR

AND RETEST QUESTIONS............................126 CIRCULAR 230 PROFESSIONALS................145

Military Scenario 1: Amanda Franks.................126 Scenario 1: Herb and Alice Freeman................145

Military Scenario 1: Retest Questions..............126 Scenario 1: Test Questions...............................145

Military Scenario 2: Cory Scenario 2: Chloe Carlow.................................146

and Chelsea Springs........................................127
Scenario 2: Test Questions...............................146
Military Scenario 2: Retest Questions..............127
Scenario 3: Luther and Lexi Lincoln.................147
Military Scenario 3: Sasha Pippen....................128
Scenario 3: Test Questions...............................147
Military Scenario 3: Retest Questions..............128
Scenario 4: Siena King.....................................149
Military Scenario 4: Scott and Mary Johnson...129
FEDERAL TAX LAW UPDATE RETEST FOR
Military Scenario 4: Retest Questions..............129 CIRCULAR 230 PROFESSIONALS................157

Military Scenario 5: Jesse and Nicole James...130 Scenario 1: Herb and Alice Freeman................157

Military Scenario 5: Retest Questions..............131 Scenario 1: Retest Questions...........................157

INTERNATIONAL COURSE SCENARIOS Scenario 2: Chloe Carlow.................................158

AND TEST QUESTIONS.................................132
Scenario 2: Retest Questions...........................158
International Scenario 1: Daniel
and Ruth Kangaroo..........................................132 Scenario 3: Luther and Lexi Lincoln.................159

International Scenario 1: Test Questions..........132 Scenario 3: Retest Questions...........................159

International Scenario 2: Jacques Scenario 4: Siena King.....................................160

and Dana Plougeur...........................................133
Scenario 4: Retest Questions...........................160
International Scenario 2: Test Questions..........133
2023 VITA/TCE FOREIGN STUDENT
International Scenario 3: George TEST FOR VOLUNTEERS..............................161
and Charlotte Middleton...................................134
Scenario 1: Enrique Satō..................................176
International Scenario 3: Test Questions..........139
Scenario 1: Enrique Sato Test Questions.........176
INTERNATIONAL COURSE
RETEST QUESTIONS.....................................141 Taxability of Income, ITINs, and Credits...........177

International Scenario 1: Daniel Scenario 2: Kim Lee.........................................179

and Ruth Kangaroo..........................................141
Scenario 2: Kim Lee Test Questions................182
International Scenario 1: Retest Questions......141
Scenario 3: Rudra Ram....................................183
International Scenario 2: Jacques
and Dana Plougeur...........................................142 Scenario 3: Rudra Ram Test Questions...........184

International Scenario 2: Retest Questions......142 Scenario 4: Sonya Ivanov.................................185

 Table of Contents
Scenario 4: Sonya Ivanov Test Questions........186

Refunds, Deductions, and

the Best Form to Use........................................187

2023 VITA/TCE FOREIGN STUDENT

RETEST FOR VOLUNTEERS.........................189

Residency Status, Form 8843,

and Filing Status...............................................189

Scenario 1: Enrique Satō Retest Questions.....192

Taxability of Income, ITINs, and Credits...........193

Scenario 2: Kim Lee Retest Questions.............194

Scenario 3: Rudra Ram Retest Questions.......195

Scenario 4: Sonya Ivanov Retest Questions....196

Refunds, Deductions, and

the Best Form to Use........................................197

OVER THE PHONE INTERPRETER

SERVICES TEST QUESTIONS.......................200

OVER THE PHONE INTERPRETER

SERVICES RETEST QUESTIONS..................202
 Form 6744 – 2023 VITA/TCE Test

Preface
Quality Return Process

An accurate return is the most important aspect of providing quality service to the taxpayer. It establishes
credibility and integrity in the program. Throughout the training material you were introduced to the major
components of the VITA/TCE return preparation process, including:

• Understanding and applying tax law

• Screening and interviewing taxpayers
• Using references, resources, and tools
• Conducting quality reviews

During training, you were given an opportunity to apply the tax law knowledge you gained. You learned
how to verify and use the information provided by the taxpayer on the intake and interview sheet in order to
prepare a complete and correct tax return.

You also learned how to use your reference materials and conduct a quality review.

Now it is time to test the knowledge and skills you have acquired and apply them to specific scenarios. This
is the final step to help you prepare accurate tax returns within your scope of training.

We welcome your comments for improving these materials and the VITA/TCE programs. You may follow
the evaluation procedures located on Link & Learn Taxes at [Link] or e-mail your comments to
partner@[Link].

Thank you for being a part of this valuable public service for your neighbors and community.

1
 Test Instructions
Special Accommodations

If you require special accommodations to complete the test, please advise your instructor, Site Coordinator,
or other VITA/TCE volunteer contact immediately.

Reference Materials

This test is based on the tax law that was in effect when the publication was printed. Use tax year 2023
values for deductions, exemptions, tax, or credits for all answers on the test. Remember to round to the
nearest dollar. Test answers have been rounded up or down as directed in the specific instructions on
the form.

• This is an open book test. You may use your course book and any other reference material you will use
as a volunteer. A draft Form 13614-C, Intake/Interview and Quality Review Sheet, is included in the return
preparation scenarios. Use this form when completing the tax returns and answering the test questions.

Please complete this test on your own. Taking the test in groups or with outside assistance is a disservice to
the customers you volunteered to help.

Using Tax Preparation Software

The Practice Lab is a tax year 2023 tax preparation tool developed to help in the certification process for
VITA/TCE volunteers. Select Practice Lab from the VITA/TCE Springboard. A universal password will be
needed to access the Practice Lab. Your instructor, Site Coordinator, or other VITA/TCE volunteer contact
will be able to provide you with the universal password. Once you access the Practice Lab, you will need to
create an account if you do not already have one.

Using prior year software will not generate the correct answers for the 2023 test. When using the Practice
Lab to prepare return preparation scenarios, check TaxSlayer's blog to ensure all 2023 updates to
calculations have been made.

When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the Xs
as directed, or with any four digits of your choice. Use your city, state, and ZIP code when completing any
of the forms, unless otherwise indicated. Any question posed by the software not addressed in the interview
notes can be answered as you choose.

All taxpayer names, SSNs, EINs, and account numbers provided in the scenarios are fictitious.

2
Taking the Test

When taking the tests, you may encounter both mini-scenarios and tax preparation scenarios. The mini-
scenarios do not require you to prepare a tax return. For each of these, read the interview notes for
each scenario carefully and use your training and resource materials to answer the questions after
the scenarios. This test is based on the tax law that was in effect when the publication was finalized. The
answers for the test and retest are based on 2023 values for deductions, exemptions, tax, and credits. The
most current draft copies of forms were used at the time this document was published. The tax preparation
scenarios require you to complete a sample tax return. You can use the Practice Lab to prepare the sample
returns. Answer the questions following the scenario.

Beginning Filing Season 2024, ALL volunteers must register and certify via Link & Learn Taxes. Go to the
Link & Learn Taxes e-learning application at [Link].

Online testing is fast and efficient; it provides test results immediately. Volunteers who do not pass the test
the first time may review the course material and try again. Also, volunteers who prefer to take the certi-
fication test on paper utilizing Form 6744, VITA/TCE Volunteer Assistor’s Test or Retest, may continue to
complete the test using this method but must transcribe their answers to the test in Link & Learn Taxes to
meet the requirement for all volunteers to register and certify through Link & Learn Taxes.

Test Answer Sheet

The test scenarios on Link & Learn Taxes are the same as in this booklet. Read each question
carefully before entering your answers online.

Mark your answers in the test booklet. Once you have taken and passed the necessary certifications, give
your completed Form 13615, Volunteer Standards of Conduct Agreement to your instructor, Site Coordinator,
or other VITA/TCE volunteer contact as directed. Do not submit your entire test booklet unless otherwise
directed.

3
 Certification Tests
Volunteer Standards of Conduct Over-the Phone Interpreter
All volunteers including volunteers who do (OPI) Services
not prepare returns. All OPI Volunteers
Estimated Completion Time: 1 hour Estimated Completion Time: 1 hour
Minimum Proficiency Required: 8 out of Minimum Proficiency Required: 8 out of
10 Correct 10 correct

Federal Tax Law Update Test for Intake/Interview and Quality Foreign Student
Circular 230 Professionals Review Estimated Completion Time: 2 hours
Limited to volunteers who are authorized All tax law certified volunteers, site Minimum Proficiency Required: 40 out of
under Circular 230 to practice before the IRS. coordinators, quality reviewers and 50 Correct
These volunteers have a professional desig- instructors.
nation of attorney, Certified Public Accountant Estimated Completion Time: 20 minutes Site Coordinator
and/or Enrolled Agent. Volunteers who Minimum Proficiency Required: 8 out of Estimated Completion Time: 1 hour
complete this certification level can prepare 10 Correct Minimum Proficiency Required: 12 out of
any tax returns that fall within the scope of 15 Correct
service of the VITA/TCE Programs.
Estimated Completion Time: 1 hour
Minimum Proficiency Required: 12 out
of 15 Correct

Basic Advanced
Recommended for, but not limited to, Recommended for, but not limited to, volun-
volunteers with 0-1 years of experience. teers with two or more years of experience.
Estimated Completion Time: 4 hours Estimated Completion Time: 4 hours
Minimum Proficiency Required: 24 out of 30 Minimum Proficiency Required: 28 out of 35
Correct Correct

Puerto Rico Level I Military

Requires Basic or Advanced Certification Requires Advanced Certification
Estimated Completion Time: 2 hours Estimated Completion Time: 1 hour
Minimum Proficiency Required: 12 out of 15 Optional Minimum Proficiency Required: 12 out of
Correct 15 Correct
Specialty
Courses
Puerto Rico Level II International
Requires Puerto Rico I Certification Requires Puerto Rico I Certification
Estimated Completion Time: 2 hours Estimated Completion Time: 1 hour
Minimum Proficiency Required: 12 out of 15 Minimum Proficiency Required: 12 out of
Correct 15 Correct

Step 1: Volunteer Standards of Conduct. This test is for all volunteers, including volunteers who do not
prepare returns. Estimated completion time: 1 hour. Minimum proficiency required: 8 out of 10 correct.

Step 2: Intake/Interview and Quality Review. This test is for all tax law certified volunteers, site coordi-
nators, quality reviewers, and instructors. Estimated completion time: 20 minutes. Minimum proficiency
required: 8 out of 10 correct.

4
 Certification Tests (cont'd)
Step 3: Tax Law and Coordinator Certifications. Volunteers may take one or more of the following certifi-
cations:
• Federal Tax Law Update Test for Circular 230 Professionals. Limited to volunteers who are authorized
under Circular 230 to practice before the IRS. These volunteers have a professional designation of
attorney, Certified Public Accountant, and/or Enrolled Agent. Volunteers who complete this certification
level can prepare any tax returns that fall within the scope of service of the VITA/TCE programs. Estimated
completion time: 1 hour. Minimum proficiency required: 12 out of 15 correct.
• Foreign Student. Estimated completion time: 2 hours. Minimum proficiency required: 40 out of 50 correct.
• Site Coordinator. Estimated completion time: 1 hour. Minimum proficiency required: 12 out of 15 correct.
• Basic. Recommended for, but not limited to, volunteers with 0-1 years of experience. Estimated completion
time: 4 hours. Minimum proficiency required: 24 out of 30 correct.
• Advanced. Recommended for, but not limited to, volunteers with two or more years of experience.
Estimated completion time: 4 hours. Minimum proficiency required: 28 out of 35 correct.

Step 4: Optional Specialty Courses. Volunteers may take one or more of the following certifications:
• Puerto Rico Level I. Requires Basic or Advanced certification. Estimated completion time: 2 hours.
Minimum proficiency required: 12 out of 15 correct.
• Puerto Rico Level II. Requires Puerto Rico Level I certification. Estimated completion time: 2 hours.
Minimum proficiency required: 12 out of 15 correct.
• Military. Requires Advanced certification. Estimated completion time: 1 hour. Minimum proficiency
required: 12 out of 15 correct.
• International. Requires Advanced certification. Estimated completion time: 1 hour. Minimum proficiency
required: 12 out of 15 correct.
• Over-the-Phone Interpreter (OPI) Services. Requires Volunteer Standards of Conduct certification.
Estimated completion time: 1 hour. Minimum proficiency required: 8 out of 10 correct.

5
 Test Answer Sheet
Name –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next
to the question number in the left-hand column. Use this only if you are submitting the paper test to your
instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you
where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer
Standards of Conduct Agreement.

Standards of Conduct Intake/ Interview and Site Coordinator Test Military Course Test
1. Quality Review Test 1. Military Scenario 1
2. 1. 2. 1.
3. 2. 3. 2.
4. 3. 4. Military Scenario 2
5. 4. 5. 3.
6. 5. 6. 4.
7. 6. 7. 5.
8. 7. 8. 6.
9. 8. 9. Military Scenario 3
10. 9. 10. 7.
Total Answers Correct: –––––– 10. 11. 8.
Total Questions: 10 Total Answers Correct: –––––– 12. Military Scenario 4
Passing Score: 8 of 10 Total Questions: 10 13. 9.
Passing Score: 8 of 10 14. 10.
15. Military Scenario 5
Total Answers Correct: ––––– 11.
Total Questions: 15 12.
Passing Score: 12 of 15 13.
14.
15.
Total Answers Correct: ––––––
Total Questions: 15
Passing Score: 12 of 15

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and
how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a
benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.
We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax
preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer
return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize
volunteers.
Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these
programs.

6
 Test Answer Sheet
Name –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next
to the question number in the left-hand column. Use this only if you are submitting the paper test to your
instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you
where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer
Standards of Conduct Agreement.

Basic Course Test Basic Course Test Advanced Course Test Advanced Course Test
Basic Scenario 1 Basic Scenario 8 Advanced Scenario 1 Advanced Scenario 7
1. 20. 1. 15.
2. 21. 2. 16.
Basic Scenario 2 22. 3. 17.
3. Advanced Scenario 2 18.
23.
4. 4. 19.
24.
5. 20.
Basic Scenario 3 Basic Scenario 9
Advanced Scenario 3 21.
5. 25.
6. 22.
6. 26.
7. Advanced Scenario 8
Basic Scenario 4 27.
8. 23.
7. 28. Advanced Scenario 4 24.
8. 29. 9. 25.
Basic Scenario 5 30. 10. 26.
9. Total Answers Correct: –––––– Advanced Scenario 5 27.
10. Total Questions: 30 11. 28.
Basic Scenario 6 Passing Score: 24 of 30 12. 29.
11. Advanced Scenario 6 Advanced Scenario 9
12. 13. 30.
13. 14. 31.
Basic Scenario 7 32.
14. 33.
15. 34.
16. 35.
17. Total Answers Correct: –––––
18. Total Questions: 35
19. Passing Score: 28 of 35

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and
how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a
benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.
We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax
preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer
return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize
volunteers.
Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these
programs.
7
 Test Answer Sheet
Name –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next
to the question number in the left-hand column. Use this only if you are submitting the paper test to your
instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you
where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer
Standards of Conduct Agreement.

International Course Test Circular 230 Test Foreign Student Residency Foreign Student Residency
Status, Form 8843, and Status, Form 8843, and
International Scenario 1 Circular 230 Scenario 1
Filing Status Test Filing Status Test
1. 1.
2. 2. 1. 28.
International Scenario 2 3. 2. 29.
3. Circular 230 Scenario2 3. Foreign Student Scenario 3
4. 4. 4. 30.
5. 5. 5. 31.
6. 6. 6. 32.
International Scenario 3 Circular 230 Scenario 3 7. 33.
7. 8. Foreign Student Scenario 4
7.
9. 34.
8. 8.
10.
9. 9. 35.
11.
10. 10. 36.
12.
11. Circular 230 Scenario 4 37.
13.
12. 11. Foreign Student Refunds, Deduc-
Foreign Student Scenario 1
13. 12. 14. tions, and the Best Form to Use
14. 13. 15. 38.
15. 14. 16. 39.
Total Answers Correct: ––––– 15. 17. 40.
Total Questions: 15 Total Answers Correct: ––––– Foreign Student Taxability of 41.
Passing Score: 12 of 15 Total Questions: 15 Income, ITINs, and Credits 42.
18. 43.
Passing Score: 12 of 15
19. 44.
20. 45.
21. 46.
22. 47.
23. 48.
24. 49.
Foreign Student Scenario 2 50.
25. Total Answers Correct: ––––––
26. Total Questions: 50
27. Passing Score: 40 of 50
Privacy Act Notice
The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and
how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a
benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.
We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation
and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation
sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.
Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these
programs.
8
 Test Answer Sheet
Name –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next
to the question number in the left-hand column. Use this only if you are submitting the paper test to your
instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you
where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer
Standards of Conduct Agreement.

Over the Phone

Interpreter Services Test
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Total Answers Correct: ––––––
Total Questions: 10
Passing Score: 8 of 10

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and
how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a
benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.
We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation
and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation
sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.
Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these
programs.
9
 Retest Answer Sheet
Name –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next
to the question number in the left-hand column. Use this only if you are submitting the paper test to your
instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you
where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer
Standards of Conduct Agreement.

Standards of Conduct Intake/ Interview and Site Coordinator Test Military Course Test
1. Quality Review Test 1. Military Scenario 1
2. 1. 2. 1.
3. 2. 3. 2.
4. 3. 4. Military Scenario 2
5. 4. 5. 3.
6. 5. 6. 4.
7. 6. 7. 5.
8. 7. 8. 6.
9. 8. 9. Military Scenario 3
10. 9. 10. 7.
Total Answers Correct: –––––– 10. 11. 8.
Total Questions: 10 Total Answers Correct: –––––– 12. Military Scenario 4
Total Questions: 10 13. 9.
Passing Score: 8 of 10
14. 10.
Passing Score: 8 of 10
15. Military Scenario 5
Total Answers Correct: –––––– 11.
Total Questions: 15 12.
13.
Passing Score: 12 of 15
14.
15.
Total Answers Correct: ––––––
Total Questions: 15
Passing Score: 12 of 15

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and
how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a
benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.
We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation
and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation
sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.
Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these
programs.
10
 Retest Answer Sheet
Name –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next
to the question number in the left-hand column. Use this only if you are submitting the paper test to your
instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you
where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer
Standards of Conduct Agreement.

Basic Course Test Basic Course Test Advanced Course Test Advanced Course Test
Basic Scenario 1 Basic Scenario 8 Advanced Scenario 1 Advanced Scenario 7
1. 20. 1. 15.
2. 21. 2. 16.
Basic Scenario 2 22. 3. 17.
3. Advanced Scenario 2 18.
23.
4. 4. 19.
24.
5. 20.
Basic Scenario 3 Basic Scenario 9
Advanced Scenario 3 21.
5. 25.
6. 22.
6. 26.
7. Advanced Scenario 8
Basic Scenario 4 27.
8. 23.
7. 28. Advanced Scenario 4 24.
8. 29. 9. 25.
Basic Scenario 5 30. 10. 26.
9. Total Answers Correct: –––––– Advanced Scenario 5 27.
10. Total Questions: 30 11. 28.
Basic Scenario 6 12. 29.
Passing Score: 24 of 30
11. Advanced Scenario 6 Advanced Scenario 9
12. 13. 30.
13. 14. 31.
Basic Scenario 7 32.
14. 33.
15. 34.
16. 35.
17. Total Answers Correct: ––––––
18. Total Questions: 35
19. Passing Score: 28 of 35

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and
how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a
benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.
We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation
and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation
sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.
Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these
programs.

11
 Retest Answer Sheet
Name –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next
to the question number in the left-hand column. Use this only if you are submitting the paper test to your
instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you
where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer
Standards of Conduct Agreement.

International Course Test Circular 230 Test Foreign Student Residency Foreign Student Residency
International Scenario 1 Circular 230 Scenario 1 Status, Form 8843, and Status, Form 8843, and
1. 1. Filing Status Test Filing Status Test
2. 2. 1. 28.
International Scenario 2 3. 2. 29.
3. Circular 230 Scenario2 3. Foreign Student Scenario 3
4. 4. 4. 30.
5. 5. 5. 31.
6. 6. 6. 32.
International Scenario 3 Circular 230 Scenario 3 7. 33.
7. 7. 8. Foreign Student Scenario 4
8. 8. 9. 34.
9. 9. 10.
35.
10. 10. 11.
36.
11. Circular 230 Scenario 4 12.
37.
12. 11. 13.
Foreign Student Scenario 1 Foreign Student Refunds, Deduc-
13. 12. tions, and the Best Form to Use
14. 13. 14.
15. 38.
15. 14.
16. 39.
Total Answers Correct: ––––– 15.
17. 40.
Total Questions: 15 Total Answers Correct: ––––– 41.
Foreign Student Taxability of
Passing Score: 12 of 15 Total Questions: 15 Income, ITINs, and Credits 42.
Passing Score: 12 of 15 18. 43.
19. 44.
20. 45.
21. 46.
22. 47.
23. 48.
24. 49.
Foreign Student Scenario 2 50.
25. Total Answers Correct: ––––––
26. Total Questions: 50
27. Passing Score: 40 of 50
Privacy Act Notice
The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and
how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a
benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.
We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation
and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation
sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.
Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these
programs.
12
 Retest Answer Sheet
Name –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

If you are entering your test answers in Link & Learn Taxes, do not use this answer sheet.

Find the section heading that matches the test you are taking. Record your answers in the spaces, next
to the question number in the left-hand column. Use this only if you are submitting the paper test to your
instructor for grading. In that case, record all your answers on this tear-out page. Your instructor will tell you
where to send your Test Answer Sheet for grading. Be sure to complete and sign Form 13615, Volunteer
Standards of Conduct Agreement.

Over the Phone Interpreter

Services Retest
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Total Answers Correct: ––––––
Total Questions: 10
Passing Score: 8 of 10

Privacy Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and
how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a
benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301.
We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation
and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation
sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers.
Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these
programs.
13
 Volunteer Standards of Conduct Test
It is important that all individuals who volunteer their time and services in the VITA/TCE program understand
their roles and responsibilities under the program. All volunteers must:

• Take the Volunteer Standards of Conduct (VSC) Training, at a minimum, the first year of volunteering with
VITA/TCE program
• Annually, pass the VSC/Ethics certification test with a score of 80% or higher; and
• Sign and date Form 13615, Volunteer Standards of Conduct Agreement, indicating they have successfully
completed the certification test(s) and agree to adhere to the VSC

The VSC Test is an annual requirement. This certification test is available on Link & Learn Taxes. Volunteers
can use Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a tool to prepare for the certification test.

These Volunteer Standards of Conduct requirements are in addition to the tax law certification process (e.g.,
Basic, Advanced, Military, or International) for becoming a qualified volunteer to teach tax law, correct tax
returns, conduct quality reviews, prepare tax returns, or address tax law related questions as a volunteer in
the VITA/TCE program.

Use your training and reference tools to answer the questions. You must answer eight of the following ten
questions correctly to pass the Volunteer Standards of Conduct Test.

Test Questions
Directions

Using your resource materials, answer the following questions:

1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax preparers,
quality reviewers, etc.) must:

a. Annually pass the Volunteer Standards of Conduct (VSC) certification test with a score of 80% or
higher.
b. Sign and date the Form 13615, Volunteer Standards of Conduct Agreement, agreeing to comply with
the VSC by upholding the highest ethical standards.
c. Pass the Advanced tax law certification.
d. All of the above.
e. Both a and b
2. Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer Standards
of Conduct?

a. Yes
b. No

3. If a taxpayer offers you a $20 bill because they were so happy about the quality service they received,
what is the appropriate action to take?

a. Take the $20 and thank the taxpayer for the tip.
b. Tell the taxpayer it would be better to have the $20 deposited directly into your bank account from his
refund.
c. Thank the taxpayer, and explain that you cannot accept any payment for your services.
d. Refer the taxpayer to the tip jar located at the quality review and print station.

14
4. Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site. When preparing a return for
Jill, Jake learns that Jill does not have a bank account to receive a direct deposit of her refund. Jill
is distraught when Jake tells her the paper refund check will take three to four weeks longer than the
refund being direct deposited. Jill asks Jake if he can deposit her refund in his bank account and then
turn the money over to her when he gets it. What should Jake do?

a. Jake can offer to use his account to receive the direct deposit, and turn the money over to Jill once the
refund is deposited.
b. Jake should explain that a taxpayer’s federal or state refund cannot be deposited into a VITA/TCE
volunteer’s bank account and she will have to open an account in her own name to have the refund
direct deposited.
c. Jake can suggest she borrow a bank account number from a friend because the taxpayer’s name
does not need to be on the bank account.

5. Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the interview that Ali has no
health insurance. After Ali leaves the site, Max writes her name and contact information down to take
home to his wife who sells health insurance for profit. Which of the following statements is true?

a. There is no violation to the Volunteer Standards of Conduct (VSC) unless Max’s wife makes a big
commission on the sale of health insurance to Ali.
b. Max has violated the VSC because he is using the information he gained about Ali to further his own
or another’s personal benefit.
c. Max is doing Ali a favor by using her personal information to secure business for his wife.
d. Information a taxpayer provides at a VITA/TCE site can be used for the volunteer’s personal gain.

6. Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income does not need to
be reported because the IRS does not know about it. Bob indicated NO cash income on Form 13614-C.
Bob prepared a tax return excluding the cash income. Jim, the designated quality reviewer, was unaware
of the conversation and therefore unaware of the cash income and the return was printed, signed, and
e-filed. Who violated the Volunteer Standards of Conduct?

a. Bob, the tax law-certified volunteer who prepared the return.

b. Jim, the designated quality reviewer who was unaware of the cash income when he reviewed the
return.
c. Betty, the coordinator.
d. No one has violated the Volunteer Standards of Conduct.

7. Sue, a VITA/TCE coordinator, was watching the local news when she saw Aaron, a new tax law-certified
volunteer, in a story about several bank employees being arrested for suspicion of embezzlement.
She saw Aaron being led out of the bank in handcuffs. Three days later, Sue is shocked when she
sees Aaron show up at the site ready to volunteer, apparently out on bond. She pulls Aaron aside and
explains that his arrest on suspicion of embezzlement could have a negative effect on the site and
therefore she must ask him to leave the site. Sue removed his access to the software, she then uses
the external referral process to report the details to SPEC headquarters by sending an email to
[Link]@[Link]. Did Sue take appropriate actions as the coordinator?

a. Yes
b. No

15
 8. Sam is assigned to prepare a taxpayer’s return. The taxpayer has been waiting for a long time due to the
volume of taxpayers needing service. The taxpayer is agitated when they sit with Sam. How should Sam
interact with the taxpayer?

a. Keep calm.
b. Create a peaceful and friendly atmosphere.
c. Remain professional and courteous.
d. All of the above.

9. VITA/TCE sites and volunteers must not solicit business from taxpayers or use taxpayer information for
personal or business benefit.

a. True
b. False

10. Ben is preparing a tax return and the taxpayer has a dependent listed. The dependent is the child of the
taxpayer’s cousin. The child lived with the taxpayer a few months. Ben prepared the return and noted on
Form 13614-C the child lived with the taxpayer all year. Did Ben violate the VSC?

a. Yes, Ben knowingly prepared the return with false information.

b. Yes, but the return was accepted so everything is fine.
c. No, the cousin gave permission.
d. No, the cousin wasn’t filing a return.

16
 Volunteer Standards of Conduct Retest Questions
Directions

Using your resource materials, answer the following questions:

1. Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test?

a. Coordinators
b. Quality reviewers and tax return preparers
c. Greeters or client facilitators
d. All VITA/TCE site volunteers must pass the VSC certification test

2. Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result in which
of the following?

a. The volunteer’s removal from the VITA/TCE program.

b. The volunteer’s inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely.
c. Termination of the sponsoring organization’s partnership with the IRS.
d. All of the above may be considered an appropriate action depending on the type of violation and the
sponsoring organization’s corrective actions.

3. Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of the
Volunteer Standards of Conduct?

a. Yes
b. No

4. Maggie wants her tax refund quickly; however, she doesn’t have a bank account for direct deposit.
She asks Josh, the tax law-certified preparer, to deposit her refund into his checking account and turn
the funds over to her when received. If Josh agrees to do this, has he violated any of the Volunteer
Standards of Conduct?

a. Yes
b. No

5. Pat is a paid tax preparer in the community; he also gives back to the community by serving as an IRS
tax law-certified volunteer tax preparer at a VITA/TCE site. While conducting the interview with the
taxpayer, Pat discovers the taxpayer’s small business will generate a loss, making the return out of
scope for the VITA/TCE program. Pat explains to the taxpayer that the tax return cannot be prepared at
the VITA/TCE site, but he will offer the taxpayer a discount at his paid tax preparation business down the
road. Did Pat violate the Volunteer Standards of Conduct (VSC)?

a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
VITA/TCE site.
b. No, it is not a violation since the return cannot be prepared at the site.
c. No, none of the VSC addresses soliciting business while volunteering at the VITA/TCE site.

17
 6. Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash income does not need to be
reported because the IRS will never know about it. Ann indicated NO cash income on Form 13614-C.
Ann prepared the return without the cash income. The designated quality reviewer was unaware of the
conversation and therefore unaware of the cash income and the return was printed, signed, and e-filed.
Did the designated quality reviewer violate the Volunteer Standards of Conduct?

a. Yes
b. No

7. Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance to a taxpayer
he was helping. Jim is an insurance agent in the community. Jan feels like Jim was pushy, made the
taxpayer uncomfortable, and violated Volunteer Standard of Conduct #3. What should Jan do?

a. Make an announcement to the taxpayers in the waiting room to ignore Jim if he tries to sell them
insurance.
b. Tell the coordinator what she heard, so they can immediately remove Jim from the site and report the
incident using the external referral process by sending an email to
[Link]@[Link].
c. Mind her own business and do nothing.

8. VITA/TCE volunteers must remain professional and courteous when working with taxpayers.

a. True
b. False

9. During tax preparation the volunteer notices the taxpayer’s type of income is out of VITA/TCE scope per
Publication 4012. The volunteer refers the taxpayer to their sister’s tax preparation services. Was a VSC
violated?

a. No, the taxpayer asked for help in finding a tax preparer.

b. Yes, the volunteer cannot recommend a specific person or company’s services.
c. No, the volunteer is helping promote a family business.
d. No, the volunteer is helping the taxpayer get the service they need.

10. A volunteer prepared a return that contains fraudulent Earned Income Credit (EIC) to help a family
member who is financially struggling. The volunteer did not violate the VSC.

a. True
b. False

18
 Volunteer Standards of Conduct Agreement

Form 13615 Department of the Treasury - Internal Revenue Service

(October 2023) Volunteer Standards of Conduct Agreement – VITA/TCE Programs

The mission of the VITA/TCE return preparation programs is to assist eligible taxpayers in satisfying their tax
responsibilities by providing free tax return preparation. To establish the greatest degree of public trust, volunteers are

D N
required to maintain the highest standards of ethical conduct and provide quality service.
Use of Form 13615: This form provides information on a volunteer's certification. All VITA/TCE volunteers must pass the

R O
Volunteer Standards of Conduct certification, and sign and date Form 13615, Volunteer Standards of Conduct
Agreement - VITA/TCE Programs, prior to working at a VITA/TCE site. In addition, return preparers, quality reviewers,
coordinators, and tax law instructors must certify in Intake/Interview and Quality Review and tax law prior to signing this

A T
form. These certifications are also required for greeters, screeners, client facilitators, who answer tax law questions. This
form is not valid until the coordinator, sponsoring partner, instructor, or IRS contact confirms the volunteer’s identity,
name and address with a government-issued photo ID, and signs and dates this form.

F Standards of Conduct: As a volunteer in the VITA/TCE programs, you must adhere to the following Volunteer
Standards of Conduct:

T VSC #1 - Follow all Quality Site Requirements (QSR). VSC #4 - Do not knowingly prepare false returns.

VSC #5 - Do not engage in criminal, infamous, dishonest,

F
VSC #2 - Do not accept payment, ask for donations, or
accept refund payments for federal or state tax return
preparation from customers.
notoriously disgraceful conduct, or any other conduct
considered to have a negative effect on the VITA/TCE
programs.
O
C VSC #3 - Do not solicit business from taxpayers you help
or use the information you gained about them for any VSC #6 - Treat all taxpayers in a professional, courteous,
and respectful manner.
R
direct or indirect personal benefit for yourself, any other
O specific individual or organization.

Failure to comply with these standards could result in, but is not limited to, the following:

P • Removal from all VITA/TCE programs

• Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely
R
Y • Deactivation of your sponsoring partner’s site VITA/TCE electronic filing ID number (EFIN )
• Removal of all IRS products, supplies, loaned equipment, and taxpayer information from your site E
L
• Termination of your sponsoring organization’s partnership with the IRS
• Termination of grant funds from the IRS to your sponsoring partner and
• Referral of your conduct for potential TIGTA and criminal investigations

Taxpayer Impact: Taxpayer trust in the IRS and the local sponsoring partner organization is jeopardized when ethical
standards are not followed. Fraudulent returns that report incorrect income, credits, or deductions can result in many
E
years of interaction with the IRS as the taxpayer tries to pay the additional tax plus interest and penalties. This can result
in an extreme burden for the taxpayer. A
Volunteer Protection: The Volunteer Protection Act generally protects unpaid volunteers from liability for acts or
omissions that occur while acting within the scope of their responsibilities at the time of the act or omission. It provides no
protection for harm caused by willful or criminal misconduct, gross negligence, reckless misconduct, or a conscious,
S
blatant disregard of the rights or safety of the individual harmed by the volunteer.
For additional information on the volunteer standards of conduct, please refer to Publication 4961, Volunteer Standards
E
of Conduct - Ethics Training.

Privacy Act Notice – The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we
are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary,
required to obtain a benefit, or mandatory.
Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting you in regards to your interest and/
or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who
coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective
controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the
IRS may not be able to use your assistance in these programs. Please note: Sponsoring organizations may perform background checks on their
volunteers.
IRC 7216(a) - Imposes criminal penalties on tax return preparers who knowingly or recklessly make unauthorized disclosures or uses of information
furnished in connection with the preparation of an income tax return. A violation of IRC 7216(a) is a misdemeanor, with a maximum penalty of up to
one year imprisonment or a fine of not more than $1,000, or both, together with the cost of prosecution.

Catalog Number 38847H [Link] Form 13615 (Rev. 10-2023)

19
 Volunteer:
By signing this form, I declare that I have completed Volunteer Standards of Conduct certification and have read, understand, and will
comply with the standards of conduct. I also certify that I am a U.S. citizen, a legal resident, or otherwise reside in the U.S. legally.
Full name (please print) Volunteer position(s)
IRS Employee

D N
Home address (street, city, state and ZIP code)

Email address Daytime telephone Sponsoring partner name/site name

R Number of years volunteered (including this year) Signature (electronic)

OR
Signature (type/print) Date O
A Volunteer Standards
Volunteer Certification Levels (Add the letter "P" for all passing test scores)
Intake/Interview Site Puerto Rico Foreign
T
F
of Conduct Basic Advanced Military International
(Required for ALL) & Quality Review Coordinator 1 2 Students

T F
Optional Tests
Federal Tax Law Update Test Only for Circular 230 Professionals (C230)
Federal Tax Law Update Test for Circular 230 Professionals (C230): Only volunteers in good standing as an attorney, CPA, or Enrolled Agent can take this

O
certification. The license information below must be completed by the volunteer and verified by the partner or coordinator. Refer to Publication 5683, VITA/TCE
Handbook for Partners and Site Coordinators, for additional requirements and instructions.
Note: Advanced certification is necessary to qualify for Continuing Education (CE) Credits. The C230 test does not qualify the volunteer to receive CE Credits. Refer
to Publication 5362, Fact Sheet: Continuing Education Credits for VITA/TCE Partners and Volunteers, for additional requirements.

C Professional designation
(Attorney, CPA, or Enrolled Agent)
Licensing jurisdiction
(state)
Bar, license, registration, or
enrollment number
Effective or
issue date
Expiration date
(if provided) R
O Coordinator, Sponsoring Partner, Instructor or IRS Contact: By signing this form, I declare that I have verified the required certification level(s) and
government-issued photo ID for this volunteer prior to allowing the volunteer to work at the VITA/TCE site.

P R
Approving Official's name and title (printed) Signature (electronic) Signature (type/print) Date
(coordinator, sponsoring partner, instructor or IRS contact) OR

Y Parent/Guardian: By signing this form, I declare that I give permission for my child to volunteer in the VITA/TCE program.
Parent/Guardian name (printed) Signature (electronic)
OR
Signature (type/print) Date E
For Continuing Education (CE) Credits ONLY
(to be completed by the coordinator or partner)
L
Instructions: Complete this section when an unpaid certified volunteer is requesting Continuing Education (CE) credits. CE credits will not be issued
without a PTIN for Enrolled Agents or Non-credentialed preparers. CPAs, attorneys, or CFPs do not require a PTIN; however, they must check with their
governing board requirements for obtaining CE Credits. The coordinator, sponsoring partner, or instructor must sign and date this form and send the
E
A
completed form to the SPEC territory office or relationship manager for further processing. Refer to Publication 5362, Fact Sheet: Continuing Education
Credits for VITA/TCE Partners and Volunteers or Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators, for additional requirements and
instructions.
First and last name on PTIN account Volunteer Preparer's Tax Identification Number (PTIN) CTEC ID number (if applicable)

Address (VITA/TCE Site or teaching location)

P-
Site Identification Number (SIDN)
A-
S
Professional Status (check only one box)
S-

Non-credentialed tax return preparers

E
Enrolled Agent (EA) Certified Public Accountant (CPA)
participating in the IRS Annual Filing Season
Attorney Certified Financial Planner (CFP) Program (AFSP)
California Tax Education Council (CTEC) Registered Tax Return Preparer (CRTP)

Certification Level Volunteer Hours

(Check only one box below) (Minimum of 10 volunteer hours required to issue CE Credits)
Advanced Total hours volunteered (qualifies for 14 CE credits)
OR OR
Advanced and One or More Specialty Courses Total hours volunteered (qualifies for 18 CE credits)
Coordinator, Sponsoring Partner, or Instructor: By signing this form, I declare I have validated that the reported volunteer hours are based on the
activities this volunteer performed in my site or training facility.
Approving Official's (printed) name and title Signature (electronic) Signature (type/print) Date
(coordinator, sponsoring partner, instructor) OR

Catalog Number 38847H [Link] Form 13615 (Rev. 10-2022)

20
 Intake / Interview and Quality Review Test Questions
Directions

Review the Intake/Interview and Quality Review training and answer the following questions.

1. All IRS-certified volunteer preparers participating in the VITA/TCE programs must use Form 13614-C or
Form 13614-NR along with a thorough interview for every return prepared at the site.

a. True
b. False

2. What must the certified volunteer preparer do with Form 13614-C before starting the tax return?

a. Make sure all questions on Form 13614-C are answered.

b. Change “Unsure” answers to “Yes” or “No” based on a conversation with the taxpayer.
c. Determine the certification level required to complete the return.
d. All the above.

3. The Basic certification level is required to prepare a return with tip income.

a. True
b. False

4. A date must be entered on Form 13614-C Part II: Marital Status and Household Information to determine
the appropriate filing status for taxpayers who are:

a. Divorced
b. Legally separated
c. Widowed
d. All the above

5. VITA/TCE volunteers use Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust, to
determine if a return is within scope.

a. True
b. False

6. VITA/TCE sites are required to conduct quality reviews:

a. For all returns prepared by volunteers who have less than two years of experience preparing returns.
b. For every return prepared at the site.
c. Only when there is a quality reviewer available.
d. For all returns prepared by volunteers with certification levels below Advanced, Military, or International.

21
 7. In most cases a volunteer must review photo identification for every taxpayer(s) to prevent the possibility
of identity theft.

a. True
b. False

8. When does the taxpayer sign the tax return?

a. Before quality review and before being advised of their responsibility for the accuracy of theinformation
on the return.
b. Before quality review and after being advised of their responsibility for the accuracy of the information
on the return.
c. After quality review and before being advised of their responsibility for the accuracy of the information
on the return.
d. After quality review and after being advised of their responsibility for the accuracy of the information
on the return.

9. The site is busy with many taxpayers waiting for assistance. All volunteers are busy preparing tax
returns. Can you quality review the return you just prepared instead of waiting for someone else to
quality review the return?

a. Yes, if it is a returning taxpayer.

b. Yes, with approval of the site coordinator.
c. No, self-review is never an acceptable quality review method.
d. No, unless you are certified at the Advanced level.

10. Which of the following is true?

a. Quality review can be conducted by a volunteer preparer certified at Basic when the tax return
required an Advanced certification to prepare.
b. Quality review is conducted after the taxpayer signs the tax return.
c. Quality review is an effective tool for preparing an accurate tax return.
d. Taxpayers do not need to be involved in the quality review process.

22
 Intake / Interview and Quality Review Retest Questions
Directions

Review the Intake/Interview and Quality Review training and answer the following questions.

1. What form must be used by VITA/TCE volunteers when performing a thorough interview with a taxpayer?

a. Form 13614-C, Intake/Interview and Quality Review Sheet.

b. Form 13614-NR, Nonresident Alien Intake and Interview Sheet.
c. Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs.
d. Either a or b.

2. The certified volunteer preparer must verify the return is within their certification level as part of the Intake/
Interview process.

a. True
b. False

3. The taxpayer answered “Yes” to Form 13614-C Part III Question 2 “Tip Income”. What certification level is
needed to prepare the return?

a. Basic
b. Advanced
c. Military
d. International

4. The taxpayer marked the “Widowed” box on Form 13614-C, Part II Marital Status and Household
Information but left the “Year of spouse’s death” field blank. The “year of spouse’s death” is needed.

a. True
b. False

5. Which IRS publication would a volunteer use to determine if a topic is out of scope for VITA/TCE?

a. Publication 5166, VITA/TCE Volunteer Quality Site Requirements

b. Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators
c. Publication 4012, VITA/TCE Volunteer Resource Guide
d. Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust

6. VITA/TCE sites are required to conduct quality reviews of every return prepared at the site.

a. True
b. False

7. What information must a volunteer review to prevent the possibility of identity theft?
a. Form W-2
b. Photo identification
c. Last year’s tax return
d. Medicaid card

23
 8. The taxpayer signs the tax return after quality review and after being advised of their responsibility for
the accuracy of the information on the return.

a. True
b. False

9. You can quality review a tax return you just prepared instead of waiting for someone else to quality
review the return.

a. True
b. False

10. Which of the following four critical processes for quality review is not correct:

a. Engaging the taxpayer in the review process.

b. Using Google as a main reference for tax law determinations.
c. Using the Quality Review Checklist located in Publication 4012 as a guide while conducting the quality
review.
d. Comparing source documents provided by the taxpayer.

24
 Site Coordinator Test Questions
Directions

Review the Site Coordinator training and answer the following questions.

1. The Site Coordinator Test is optional for the designated coordinator and alternate coordinators.

a. True
b. False

2. Which IRS publication includes the roles and responsibilities of the site coordinator?

a. Publication 5166, VITA/TCE Volunteer Quality Site Requirements

b. Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators
c. Publication 4299, Privacy, Confidentiality and Civil Rights - A Public Trust
d. Publication 4012, VITA/TCE Volunteer Resource Guide

3. Prior to signing and dating the Form 13615, Volunteer Standards of Conduct Agreement – VITA/
TCE Programs, the sponsoring partner’s approving official must confirm government-issued photo
identification and the required certification level of the volunteer for the Form 13615 to be valid.

a. True
b. False

4. If partner-owned computers or IRS-loaned computers or printers are lost or stolen, the partner is
required to notify the local SPEC territory office _____.

a. Before May 15
b. Within 30 days or as soon as possible
c. Immediately or by the next business day
d. Before the end of the calendar year

5. According to QSR 4 Reference Materials, all sites are required to have the following available for use at
VITA/TCE sites in paper or electronic format:
• Publication 17, Your Federal Income Tax (For Individuals)
• Publication 4012, VITA/TCE Volunteer Resource Guide
• Publication 4299, Privacy, Confidentiality and Civil Rights - A Public Trust
• Volunteer Tax Alerts (VTA) and Quality Site Requirement Alerts (QSRA). AARP Foundation Tax Aide
uses CyberTax Alerts instead of VTAs and QSRAs

a. True
b. False

6. Coordinators are required to have a correct Quality Review process for 100% of the returns prepared at
VITA/TCE sites. The two acceptable methods of quality review are:

a. Self-Review and Peer-to-Peer Review

b. Peer-to-Peer Review and Designated Review
c. Designated Review and Self-Review
d. Taxpayer Review and Designated Review

25
 7. All questions in Parts I-V of the Form 13614-C, Intake/Interview and Quality Review Sheet must be
verified and all “Unsure” answers must be changed to “Yes” or “No”.

a. True
b. False

8. It is acceptable to use IRS-loaned equipment (including laptops and printers) outside of the scope of the
VITA/TCE program, such as for personal use after site hours.

a. True
b. False

9. Which of the following is not a qualifying certification to earn Continuing Education Credits?

a. Military
b. Advanced
c. Federal Tax Law Update Test for Circular 230 Professionals
d. International

10. Prior to opening, each site must have Form 15272, VITA/TCE Security Plan, approved ____ and a copy
available at the site.

a. Annually
b. Monthly
c. Every other year
d. Before the end of the filing season
11. Which IRS publication covers requirements for alternative filing methods including virtual or not in-person
tax preparation processes?

a. Publication 5166, VITA/TCE Volunteer Quality Site Requirements

b. Publication 4012, VITA/TCE Volunteer Resource Guide
c. Publication 4961, VITA/TCE Volunteer Standards of Conduct - Ethics Training
d. Publication 5450, VITA/TCE Site Operations

12. At a minimum, all Wi-Fi or wireless connections at a VITA/TCE tax preparation site must be encrypted
and password protected.

a. True
b. False

26
13. When conducting taxpayer interviews in close proximity, it is important to limit unauthorized access to
taxpayer information and ensure privacy (for example, positioning computer screens, protecting taxpayer
documents and preventing others from hearing sensitive information).

a. True
b. False

14. Once a volunteer is added to the Volunteer Registry, how long are they removed from volunteering in
VITA/TCE program?

a. For a month
b. Indefinitely
c. For a filing season
d. For a year

15. A VITA/TCE data breach occurs when a taxpayer’s personally identifiable information (PII) is shared,
used or disclosed, whether physical or electronic, without taxpayer permission.

a. True
b. False

27
 Site Coordinator Certification Retest Questions
Directions

Review the Site Coordinator training and answer the following questions.

1. Coordinators and alternate coordinators are required to pass with a score of 80% or higher:

a. Volunteer Standards of Conduct Test

b. Site Coordinator Test
c. Both a and b
d. None of the above

2. Publication 5166, VITA/TCE Volunteer Quality Site Requirements, is the primary IRS resource for
coordinator roles and responsibilities.

a. True
b. False

3. Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE Programs is not valid
until the sponsoring partner’s approving official signs and dates the form after confirming the
volunteer’s______________.

a. Government-issued photo identification

b. Certification levels on Form 13615, Volunteer Standards of Conduct Agreement -
VITA/TCE Programs
c. Both a and b
d. None of the above

4. Partner-owned computers or IRS-loaned computers and printers that are lost or stolen, must be reported
to the local SPEC territory office before May 15.

a. True
b. False

5. According to QSR 4 Reference Materials, VITA/TCE Volunteer Tax Alerts and Quality Site Requirement
Alerts (AARP Foundation Tax Aide uses CyberTax Alerts) are required to be available for use at each
site. What other reference materials are required?

a. Pub 4012, VITA/TCE Volunteer Resource Guide and Pub 17, Your Federal Income Tax (For
Individuals)
b. Pub 5683, VITA/TCE Handbook for Partners and Site Coordinators and Pub 5166, VITA/TCE
Volunteer Quality Site Requirements
c. Pub 4299, Privacy, Confidentiality and Civil Rights - A Public Trust
d. Both a and c

6. The acceptable types of quality review at VITA/TCE sites are: Designated Review, Peer-to-Peer Review,
and Self-Review.

a. True
b. False

28
 7. All questions in Parts I-V of the Form 13614-C, Intake/Interview and Quality Review Sheet must be
marked as:

a. Yes
b. No
c. Unsure
d. Either yes or no

8. The use of IRS-loaned equipment (including laptops and printers) is restricted to the preparation
and filing of electronic tax returns and related program activities that support the VITA/TCE free tax
preparation program. IRS-loaned equipment may not be used for commercial purposes, games, or other
personal use.

a. True
b. False

9. The Federal Tax Law Update Test for Circular 230 Professionals Test is a qualifying certification for
receiving Continuing Education Credits.

a. True
b. False

10. Form 15272, VITA/TCE Security Plan, must be approved annually by the local SPEC territory office.

a. True
b. False

11. Publication 5450, VITA/TCE Site Operations, covers requirements for alternative filing methods including
virtual or not in-person tax preparation processes.

a. True
b. False

12. IRS sponsored free tax preparation sites must use the following Wi-Fi or wireless connection:

a. Public access Wi-Fi or wireless connection

b. Encrypted and password protected Wi-Fi or wireless connection
c. Unsecured wired internet connection
d. Volunteer's unsecured wireless Hotspot connection

13. Volunteers must ensure that taxpayer privacy is protected when sharing personally identifiable
information (PII). During conversations with taxpayers in close proximity,______ should not be discussed
out loud.

a. SSNs
b. Addresses
c. Bank account numbers
d. All of the above

29
14. Volunteers who violate the Volunteer Standards of Conduct or commit certain unethical actions, must be
reported to the local SPEC territory office for consideration to be added to the Volunteer Registry and
removed from the VITA/TCE program for a period of one year.

a. True
b. False

15. What are examples of potential security breaches that would need to be referred to the local SPEC
territory office?

a. Loss of computer containing personally identifiable information (PII)

b. Loss of computer bag containing tax returns
c. Loss of taxpayer information
d. All of the above

30
 Basic Course Scenarios and Test Questions
Directions

The first six scenarios do not require you to prepare a tax return. Read the interview notes for each
scenario carefully and use your training and resource materials to answer the questions after the
scenarios.

Basic Scenario 1: Adam Baker

Interview Notes

• Adam is 38 years old and has never been married.

• Benjamin, age 15, is Adam’s brother who lived with him all year. Adam provided all of Benjamin's support
and provided over half the cost of keeping up the home.
• Adam earned $46,000 in wages.
• Adam is blind and cannot be claimed as a dependent by another taxpayer.
• Adam and Benjamin are U.S. citizens, have valid Social Security numbers, and lived in the U.S. the entire
year

Basic Scenario 1: Test Questions

1. What is the most advantageous filing status allowable that Adam can claim on his tax return for 2023?

a. Single
b. Head of Household
c. Qualifying Surviving Spouse (QSS)
d. Married Filing Jointly

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

a. True
b. False

31
Basic Scenario 2: Cameron and Deirdre Edmunds
Interview Notes

• Cameron, age 30, and Deirdre, age 29, are married and will file a joint return.
• They cannot be claimed as dependents by any other taxpayer.
• Cameron and Deirdre have no children or other dependents.
• Cameron and Deirdre both work and are not full-time students. Cameron earned wages of $16,000 and
Deirdre earned wages of $6,000.
• Cameron and Deirdre are U.S. citizens and have valid Social Security numbers.
• Cameron and Deirdre have investment income of $200 in taxable interest.

Basic Scenario 2: Test Questions

3. Cameron and Deirdre are eligible to claim the Earned Income Tax Credit (EITC).

a. True
b. False

4. Cameron and Deidre’s $200 of interest counts as earned income for the Earned Income Tax Credit.

a. True
b. False

32
Basic Scenario 3: Eric and Fiona Fisher
Interview Notes

• Eric and Fiona Fisher are married and always file Married Filing Jointly.
• Eric earned $32,000 in wages and Fiona earned $24,000 in wages.
• The Fishers paid all the cost of keeping up a home and provided all the support for their two children,
Grace and Ian, who lived with them all year.
• Grace is 14 years old and Ian turned 17 in November 2023.
• Eric, Fiona, Grace, and Ian are all U.S. citizens with valid Social Security numbers and lived in the U.S. the
entire year.

Basic Scenario 3: Test Questions

5. Which of the Fisher's children qualifies for the Child Tax Credit (CTC)?

a. Grace
b. Ian
c. Grace and Ian
d. Neither

6. The Additional Child Tax Credit is limited to $________ per child. (Note: whole number only, do not use
special characters.)

33
Basic Scenario 4: Jack and Diane Gibson
Interview Notes

• Jack and Diane are married and will file a joint return.
• Diane is a U.S. citizen with a valid Social Security number. Jack is a resident alien with an Individual
Taxpayer Identification Number (ITIN).
• Diane worked in 2023 and earned wages of $32,000. Jack worked part-time and earned wages of $18,000.
• The Gibsons have two children: Keith, age 12 and Hanna, age 18.
• The Gibsons provided the total support for their two children, who lived with them in the U.S. all year. Keith
and Hanna are U.S. citizens and have valid Social Security numbers.

Basic Scenario 4: Test Questions

7. The Gibsons qualify for the Credit for Other Dependents.

a. True
b. False

8. The Gibsons qualify for the Earned Income Tax Credit even though Jack has an ITIN.

a. True
b. False

34
Basic Scenario 5: Jasmine Harris
Interview Notes

• Jasmine is single and turned 72 years old on October 1, 2023.

• Jasmine worked as a public historian at the local library and earned wages of $32,000. Jasmine also
received Social Security benefits of $16,500. She received a taxable pension of $14,000.
• She retired from her previous job on October 30, 2020. During her career she contributed pretax dollars to
a qualified 401(k) retirement plan through her employer.
• Jasmine cannot be claimed as a dependent by another taxpayer.
• Jasmine is a U.S. citizen with a valid Social Security number.

Basic Scenario 5: Test Questions

9. Jasmine does not qualify to claim the Earned Income Tax Credit because:

a. She does not meet the age requirement

b. She exceeds the earned income requirement
c. She does not have a qualifying child
d. Both a and b

10. Jasmine must take her first required minimum distribution by April 1, 2025.

a. True
b. False

35
Basic Scenario 6: Lucas Turner
Interview Notes

• Lucas Turner is single and has never been married.

• Lucas earned wages of $25,000 during the first half of the year. Lucas lost his job in July and received a
total of $11,000 in unemployment compensation.
• Lucas is a welder and took a class at a local vocational school to improve his welding skills. He paid the
cost of tuition and a course-related book. His qualified education expenses were $3,500.
• Lucas also paid student loan interest for the courses he previously took to earn his Bachelor’s degree. For
2023, he paid student loan interest of $750.
• Lucas does not have any dependents.
• Lucas is a U.S. citizen with a valid Social Security number.

Basic Scenario 6: Test Questions

11. Lucas must include his unemployment compensation on his 2023 tax return.

a. True
b. False

12. Lucas is eligible for the following credit:

a. Earned Income Credit

b. Lifetime Learning Credit
c. American Opportunity Credit
d. None of the above

13. Lucas can claim the student loan interest deduction as an adjustment to income on his tax return.
a. True
b. False

36
Basic Scenario 7: Owen and Kimberly Walker
Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or
worksheets. Answer the questions following the scenario.

When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the
Xs as directed, or with any four digits of your choice.

Interview Notes

• Owen, age 69 and Kimberly, age 64 elect to file Married Filing Jointly. Neither taxpayer is blind.
• Owen is retired. He received Social Security benefits and a pension.
• Owen and Kimberly's daughter Shelby, age 20, is a full-time college student in her third year of study. She
is pursuing a degree in nursing and does not have a felony drug conviction. She received a Form 1098-T
for 2023. Box 7 was not checked on her Form 1098-T for the previous tax year.
• Shelby spent the summer at home with her parents but lived in an apartment near campus during the
school year.
• Shelby received a scholarship that paid the full tuition. Owen and Kimberly paid the cost of course-related
books in 2023 not covered by scholarship. They paid $120 for a parking sticker, $5,500 for a meal plan,
$850 for textbooks purchased at the college bookstore, and $200 for access to an online textbook.
• Owen and Kimberly paid more than half the cost of maintaining a home and support for Shelby.
• Owen and Kimberly do not have enough deductions to itemize on their federal tax return.
• Owen, Kimberly, and Shelby are U.S. citizens and have valid Social Security numbers. They all lived in the
United States for the entire year.
• If Owen and Kimberly receive a refund, they would like to deposit it into their checking account. Documents
from Baldwin Bank show that the routing number is 111000025. Their checking account number is
11337890.

37
 Department of the Treasury - Internal Revenue Service OMB Number
Form 13614-C
(October 2023) Intake/Interview and Quality Review Sheet 1545-1964

You will need: • Please complete pages 1-4 of this form.

• Tax Information such as Forms W-2, 1099, 1098, 1095. • You are responsible for the information on your return. Please provide
• Social Security cards or ITIN letters for all persons on your tax return. complete and accurate information.
• Picture ID (such as valid driver's license) for you and your spouse. • If you have questions, please ask the IRS-certified volunteer preparer.
Volunteers are trained to provide high quality service and uphold the highest ethical standards.
To report unethical behavior to the IRS, email us at [Link]@[Link]
Part I – Your Personal Information (If you are filing a joint return, enter your names in the same order as last year’s return)
Form 13614-C, Page 1

1. Your first name M.I. Last name Best contact number Are you a U.S. citizen?
OWEN WALKER YOUR PHONE NUMBER 6 Yes No
2. Your spouse’s first name M.I. Last name Best contact number Is your spouse a U.S. citizen?
KIMBERLY WALKER YOUR PHONE NUMBER 6 Yes No
3. Mailing address Apt # City State ZIP code
5 PEBBLE LANE YOUR CITY YS YOUR ZIP
4. Your Date of Birth 5. Your job title 6. Last year, were you: a. Full-time student Yes 6 No
07/15/1954 RETIRED b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
7. Your spouse’s Date of Birth 8. Your spouse’s job title 9. Last year, was your spouse: a. Full-time student Yes 6 No
01/30/1959 CLERK b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
10. Can anyone claim you or your spouse as a dependent? Yes 6 No Unsure
11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN? Yes 6 No
12. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service)
Part II – Marital Status and Household Information

38
1. As of December 31, 2023, what Never Married (This includes registered domestic partnerships, civil unions, or other formal relationships under state law)
was your marital status? 6 Married a. If Yes, Did you get married in 2023? Yes 6 No
b. Did you live with your spouse during any part of the last six months of 2023? 6 Yes No
Divorced Date of final decree
Legally Separated Date of separate maintenance decree
Widowed Year of spouse’s death
2. List the names below of:
• everyone who lived with you last year (other than your spouse) If additional space is needed check here and list on page 3
• anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer
Name (first, last) Do not enter your Date of Birth Relationship Number of US Resident Single or Full-time Totally and Is this Did this Did this Did the Did the
name or spouse’s name below (mm/dd/yy) to you (for months Citizen of US, Married as Student Permanently person a person person taxpayer(s) taxpayer(s)
example: lived in (yes/no) Canada, of 12/31/23 last year Disabled qualifying provide have less provide more pay more than
son, your home or Mexico (S/M) (yes/no) (yes/no) child/relative more than than $4,700 than 50% of half the cost of
daughter, last year last year of any other 50% of his/ of income? support for maintaining a
parent, (yes/no) person? her own (yes,no,n/a) this person? home for this
none, etc) (yes/no) support? (yes/no/n/a) person?
(a) (b) (c) (d) (e) (f) (g) (h) (i) (yes,no,n/a) (yes/no)
SHELBY WALKER 09/03/2003 DAUGH 12 YES YES S YES NO

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 Page 2
Check appropriate box for each question in each section

Yes No Unsure Part III – Income – Last Year, Did You (or Your Spouse) Receive
6 1. (B) Wages or Salary? (Form W-2) If yes, how many jobs did you have last year? 1
6 2. (A) Tip Income?
6 3. (B) Scholarships? (Forms W-2, 1098-T)
6 4. (B) Interest/Dividends from: checking/savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 1099-DIV)
6 5. (B) Refund of state/local income taxes? (Form 1099-G)
Form 13614-C, Page 2

6 6. (B) Alimony income or separate maintenance payments?

6 7. (A) Self-Employment income? (Forms 1099-MISC, 1099-NEC, 1099-K, cash, digital assets, or other property or services)
6 8. (A) Cash/check/digital assets, or other property or services for any work performed not reported on Forms W-2 or 1099?
6 9. (A) Income (or loss) from the sale or exchange of stocks, bonds, digital assets or real estate? (including your home) (Forms 1099-S, 1099-B)
6 10. (B) Disability income? (such as payments from insurance, or workers compensation) (Forms 1099-R, W-2)
6 11. (A) Retirement income or payments from pensions, annuities, and or IRA? (Form 1099-R)
6 12. (B) Unemployment Compensation? (Form 1099-G)
6 13. (B) Social Security or Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099)
6 14. (M) Income (or loss) from rental property?
6 15. (B) Other income? (gambling, lottery, prizes, awards, jury duty, digital assets, Sch K-1, royalties, foreign income, etc.)
Yes No Unsure Part IV – Expenses – Last Year, Did You (or Your Spouse) Pay
6 1. (B) Alimony or separate maintenance payments? If yes, do you have the recipient’s SSN? Yes No
6 2. Contributions or repayments to a retirement account? IRA (A) Roth IRA (B) 401K (B) Other

39
6 3. (B) College or post secondary educational expenses for yourself, spouse or dependents? (Form 1098-T)
6 4. Any of the following? (A) Medical & Dental (including insurance premiums) (A) Mortgage Interest (Form 1098)
(A) Taxes (State, Real Estate, Personal Property, Sales) (B) Charitable Contributions
6 5. (B) Child or dependent care expenses such as daycare?
6 6. (B) For supplies used as an eligible educator such as a teacher, teacher’s aide, counselor, etc.?
6 7. (A) Expenses related to self-employment income or any other income you received?
6 8. (B) Student loan interest? (Form 1098-E)
Yes No Unsure Part V – Life Events – Last Year, Did You (or Your Spouse)
6 1. (A) Have a Health Savings Account? (Forms 5498-SA, 1099-SA, W-2 with code W in box 12)
6 2. (A) Have credit card, student loan or mortgage debt cancelled/forgiven by a lender or have a home foreclosure? (Forms 1099-C, 1099-A)
6 3. (A) Adopt a child?
6 4. (B) Have Earned Income Credit, Child Tax Credit or American Opportunity Credit disallowed in a prior year? If yes, for which tax year?
6 5. (A) Purchase and install energy-efficient home items? (such as windows, furnace, insulation, etc.)
6 6. (A) Receive the First Time Homebuyers Credit in 2008?
6 7. (B) Make estimated tax payments or apply last year’s refund to this year’s tax? If so how much?
6 8. (A) File a federal return last year containing a “capital loss carryover” on Form 1040 Schedule D?
6 9. (A) Have health coverage through the Marketplace (Exchange)? [Provide Form 1095-A]
Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)
 Page 3
Additional Information and Questions Related to the Preparation of Your Return
1. Would you like to receive written communications from the IRS in a language other than English? Yes 6 No If yes, which language?

2. Presidential Election Campaign Fund (If you check a box, your tax or refund will not change)
Check here if you, or your spouse if filing jointly, want $3 to go to this fund 6 You Spouse
3. If you are due a refund, would you like: a. Direct deposit b. To purchase U.S. Savings Bonds c. To split your refund between different accounts
6 Yes No Yes 6 No Yes 6 No

4. If you have a balance due, would you like to make a payment directly from your bank account? Yes 6 No

5. Did you live in an area that was declared a Federal disaster area? Yes 6 No If yes, where?
Form 13641-C, Page 3

6. Did you, or your spouse if filing jointly, receive a letter from the IRS? Yes 6 No

7. Would you like information on how to vote and/or how to register to vote? Yes 6 No

Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by
this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions
are optional.
8. Would you say you can carry on a conversation in English, both understanding & speaking? 6 Very well Well Not well Not at all Prefer not to answer
9. Would you say you can read a newspaper or book in English? 6 Very well Well Not well Not at all Prefer not to answer
10. Do you or any member of your household have a disability? Yes 6 No Prefer not to answer
11. Are you or your spouse a Veteran from the U.S. Armed Forces? Yes 6 No Prefer not to answer
12. Your race?
American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

13. Your spouse’s race?

American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

No spouse

40
14. Your ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer

15. Your spouse’s ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer No spouse
Additional comments

Privacy Act and Paperwork Reduction Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we
do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting
you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at
volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you
do not provide the requested information, the IRS may not be able to use your assistance in these programs. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public
information requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler,
please write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

Form W-2

a Employee’s social security number Safe, accurate, Visit the IRS website at
128-00-XXXX OMB No. 1545-0008 FAST! Use [Link]/efile

b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
25-7XXXXXX $24,000 $3,500
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
CAVE STREET MARKET $24,000 $1,488
200 ROCK ROAD 5 Medicare wages and tips 6 Medicare tax withheld
YOUR CITY, YOUR STATE, ZIP
$24,000 $348.00
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e
DD $2,300
13 Statutory Retirement Third-party 12b
KIMBERLY WALKER employee plan sick pay C
o
5 PEBBLE LANE d
e
YOUR CITY, YOUR STATE, ZIP 14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS 25-7XXXXXX $24,000

Form W-2 Wage and Tax Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
2023 Department of the Treasury—Internal Revenue Service

This information is being furnished to the Internal Revenue Service.

41
Forms 1099-R & SSA 1099

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, 1 Gross distribution OMB No. 1545-0119 Distributions From
country, ZIP or foreign postal code, and telephone no. Pensions, Annuities,
Retirement or
$
2023
BRADFORD INC. 18,000
2605 STATE STREET Profit-Sharing Plans,
2a Taxable amount
YOUR CITY, YOUR STATE, ZIP IRAs, Insurance
Contracts, etc.
$ 18,000 Form 1099-R
2b Taxable amount Total Copy B
not determined distribution
Report this
PAYER’S TIN RECIPIENT’S TIN 3 Capital gain (included in 4 Federal income tax
box 2a) withheld
income on your
federal tax
return. If this
40-100XXXX 127-00-XXXX $ $ 6,000 form shows
RECIPIENT’S name 5 Employee contributions/ 6 Net unrealized federal income
Designated Roth appreciation in tax withheld in
contributions or employer’s securities
OWEN WALKER insurance premiums
box 4, attach
$ $ this copy to
IRA/ your return.
Street address (including apt. no.) 7 Distribution 8 Other
code(s) SEP/
5 PEBBLE LANE SIMPLE
This information is
7 $ %
being furnished to
City or town, state or province, country, and ZIP or foreign postal code 9a Your percentage of total 9b Total employee contributions the IRS.
YOUR CITY, YOUR STATE, ZIP distribution %$
10 Amount allocable to IRR 11 1st year of desig. 12 FATCA filing 14 State tax withheld 15 State/Payer’s state no. 16 State distribution
within 5 years Roth contrib. requirement $ $
$ $ $
Account number (see instructions) 13 Date of 17 Local tax withheld 18 Name of locality 19 Local distribution
payment $ $
$ $
Form 1099-R [Link]/Form1099R Department of the Treasury - Internal Revenue Service

2023
OWEN WALKER

$15,000.00 $12,000.00
$15,000.00

Medicare Part B premiums deducted from your

benefits $1,500

$1,500.00

42
Forms 1099-DIV & 1098-T

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP 1a Total ordinary dividends OMB No. 1545-0110
or foreign postal code, and telephone no.
BALDWIN BANK
$ 2,400
Form 1099-DIV Dividends and
123 BALDWIN AVENUE
YOUR CITY, YOUR STATE, ZIP 1b Qualified dividends (Rev. January 2022) Distributions
For calendar year
$ 2,400 20 23
2a Total capital gain distr. 2b Unrecap. Sec. 1250 gain
Copy B
$ $
For Recipient
PAYER’S TIN RECIPIENT’S TIN 2c Section 1202 gain 2d Collectibles (28%) gain
$ $
38-4XXXXXX 127-00-XXXX 2e Section 897 ordinary dividends 2f Section 897 capital gain
$ $
RECIPIENT’S name 3 Nondividend distributions 4 Federal income tax withheld
This is important tax
$ $ 240 information and is
OWEN WALKER
5 Section 199A dividends 6 Investment expenses being furnished to
the IRS. If you are
Street address (including apt. no.) $ $ required to file a
7 Foreign tax paid 8 Foreign country or U.S. possession return, a negligence
5 PEBBLE LANE penalty or other
sanction may be
City or town, state or province, country, and ZIP or foreign postal code $ imposed on you if
this income is taxable
9 Cash liquidation distributions 10 Noncash liquidation distributions and the IRS
YOUR CITY, YOUR STATE, ZIP
$ $ determines that it has
not been reported.
11 FATCA filing 12 Exempt-interest dividends 13 Specified private activity
requirement bond interest dividends

$ $
Account number (see instructions) 14 State 15 State identification no. 16 State tax withheld
$
$
Form 1099-DIV (Rev. 1-2022) (keep for your records) [Link]/Form1099DIV Department of the Treasury - Internal Revenue Service

CORRECTED
FILER’S name, street address, city or town, state or province, country, ZIP or 1 Payments received for OMB No. 1545-1574
foreign postal code, and telephone number qualified tuition and related
expenses

2023
BALDWIN UNIVERSITY
3700 BALDWIN AVENUE
$ 9,500 Tuition
YOUR CITY, YOUR STATE, ZIP
2 Statement
Form 1098-T
FILER’S employer identification no. STUDENT’S TIN 3 Copy B
89-7XXXXXX 129-00-XXXX For Student
STUDENT’S name 4 Adjustments made for a 5 Scholarships or grants
prior year This is important
SHELBY WALKER tax information
$ $ 9,500 and is being
furnished to the
Street address (including apt. no.) 6 Adjustments to 7 Checked if the amount
in box 1 includes IRS. This form
scholarships or grants
5 PEBBLE LANE amounts for an must be used to
for a prior year complete Form 8863
City or town, state or province, country, and ZIP or foreign postal code academic period
beginning January– to claim education
YOUR CITY, YOUR STATE, ZIP $ March 2024 credits. Give it to the
tax preparer or use it to
Service Provider/Acct. No. (see instr.) 8 Checked if at least 9 Checked if a graduate 10 Ins. contract reimb./refund
prepare the tax return.
half-time student 4 student $
Form 1098-T (keep for your records) [Link]/Form1098T Department of the Treasury - Internal Revenue Service

43
Receipts

Baldwin University
Invoice #05684

3700 Baldwin Avenue

Date To Ship To
August 12, 2023 Shelby Walker Same as recipient
5 Pebble Lane

Quantity Description Unit Price Total

Online Textbook $200 $200

Subtotal $200

Sales Tax
Shipping & Handling
Total $200

Thank you for your business!

44
Basic Scenario 7: Test Questions
14. Owen and Kimberly's standard deduction amount is $29,200.

a. True
b. False

15. Owen and Kimberly's total qualified education expenses used to calculate the American Opportunity
Credit is:

a. $850
b. $1,050
c. $2,500
d. $5,620

16. Owen and Kimberly Walker can claim the Credit for Other Dependents.

a. True
b. False
17. What is the total amount of the Walker's federal income tax withholding.

a. $7,500
b. $9,500
c. $11,000
d. $11,240

18. The taxable amount of Owen’s Social Security is $12,715.00.

a. True
b. False

19. Which of the following statements are true?

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.

45
Basic Scenario 8: Zoe Watson
Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or
worksheets. Answer the questions following the scenario.
When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the
Xs as directed, or with any four digits of your choice.

Interview Notes

• Zoe is single and 47 years old.

• Zoe has two children. Yvonne, age 19, has a job and earned wages of $5,200. Joshua, age 26 is totally
and permanently disabled and received Social Security benefits of $4,500. Both children lived with her all
year.
• Zoe paid all the cost of keeping up the home and more than half the support for her children.
• Zoe received disability pension benefits, but she has not reached the minimum
retirement age of her employer’s plan.
• She does not have enough expenses to itemize for the 2023 tax year.
• Zoe, Yvonne, and Joshua are U.S. citizens and have valid Social Security numbers. They all lived in the
United States for the entire year.
• If she has any balance due or refund, she would like to use Adelphia Bank and Trust. Zoe provided a
voided check.

46
 Department of the Treasury - Internal Revenue Service OMB Number
Form 13614-C
(October 2023) Intake/Interview and Quality Review Sheet 1545-1964

You will need: • Please complete pages 1-4 of this form.

• Tax Information such as Forms W-2, 1099, 1098, 1095. • You are responsible for the information on your return. Please provide
• Social Security cards or ITIN letters for all persons on your tax return. complete and accurate information.
• Picture ID (such as valid driver's license) for you and your spouse. • If you have questions, please ask the IRS-certified volunteer preparer.
Volunteers are trained to provide high quality service and uphold the highest ethical standards.
To report unethical behavior to the IRS, email us at [Link]@[Link]
Form 13614-C, Page 1

Part I – Your Personal Information (If you are filing a joint return, enter your names in the same order as last year’s return)
1. Your first name M.I. Last name Best contact number Are you a U.S. citizen?
ZOE WATSON YOUR PHONE NUMBER 6 Yes No
2. Your spouse’s first name M.I. Last name Best contact number Is your spouse a U.S. citizen?
Yes No
3. Mailing address Apt #
City State ZIP code
320 MAIN STREET YOUR CITY YS YOUR ZIP
4. Your Date of Birth 5. Your job title 6. Last year, were you: a. Full-time student Yes 6 No
08/23/1976 RETIRED b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
7. Your spouse’s Date of Birth 8. Your spouse’s job title 9. Last year, was your spouse: a. Full-time student Yes No
Yes
b. Totally and permanently disabled No c. Legally blind Yes No
10. Can anyone claim you or your spouse as a dependent? Yes 6 No Unsure
11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN? Yes 6 No
12. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service)

47
Part II – Marital Status and Household Information
1. As of December 31, 2023, what 6 Never Married (This includes registered domestic partnerships, civil unions, or other formal relationships under state law)
was your marital status? Married a. If Yes, Did you get married in 2023? Yes No
b. Did you live with your spouse during any part of the last six months of 2023? Yes No
Divorced Date of final decree
Legally Separated Date of separate maintenance decree
Widowed Year of spouse’s death
2. List the names below of:
If additional space is needed check here and list on page 3
• everyone who lived with you last year (other than your spouse)
• anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer
Name (first, last) Do not enter your Date of Birth Relationship Number of US Resident Single or Full-time Totally and Is this Did this Did this Did the Did the
name or spouse’s name below (mm/dd/yy) to you (for months Citizen of US, Married as Student Permanently person a person person taxpayer(s) taxpayer(s)
example: lived in (yes/no) Canada, of 12/31/23 last year Disabled qualifying provide have less provide more pay more than
son, your home or Mexico (S/M) (yes/no) (yes/no) child/relative more than than $4,700 than 50% of half the cost of
daughter, last year last year of any other 50% of his/ of income? support for maintaining a
parent, (yes/no) person? her own (yes,no,n/a) this person? home for this
none, etc) (yes/no) support? (yes/no/n/a) person?
(a) (b) (c) (d) (e) (f) (g) (h) (i) (yes,no,n/a) (yes/no)
YVONNE WATSON 05/09/2004 DAUGH 12 YES YES S NO NO
JOSHUA WATSON 07/31/1997 SON 12 YES YES S NO YES

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 Page 2
Check appropriate box for each question in each section

Yes No Unsure Part III – Income – Last Year, Did You (or Your Spouse) Receive
6 1. (B) Wages or Salary? (Form W-2) If yes, how many jobs did you have last year?
6 2. (A) Tip Income?
6 3. (B) Scholarships? (Forms W-2, 1098-T)
6 4. (B) Interest/Dividends from: checking/savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 1099-DIV)
6 5. (B) Refund of state/local income taxes? (Form 1099-G)
Form 13614-C, Page 2

6 6. (B) Alimony income or separate maintenance payments?

6 7. (A) Self-Employment income? (Forms 1099-MISC, 1099-NEC, 1099-K, cash, digital assets, or other property or services)
6 8. (A) Cash/check/digital assets, or other property or services for any work performed not reported on Forms W-2 or 1099?
6 9. (A) Income (or loss) from the sale or exchange of stocks, bonds, digital assets or real estate? (including your home) (Forms 1099-S, 1099-B)
6 10. (B) Disability income? (such as payments from insurance, or workers compensation) (Forms 1099-R, W-2)
6 11. (A) Retirement income or payments from pensions, annuities, and or IRA? (Form 1099-R)
6 12. (B) Unemployment Compensation? (Form 1099-G)
6 13. (B) Social Security or Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099)
6 14. (M) Income (or loss) from rental property?
6 15. (B) Other income? (gambling, lottery, prizes, awards, jury duty, digital assets, Sch K-1, royalties, foreign income, etc.)
Yes No Unsure Part IV – Expenses – Last Year, Did You (or Your Spouse) Pay
6 1. (B) Alimony or separate maintenance payments? If yes, do you have the recipient’s SSN? Yes No

48
6 2. Contributions or repayments to a retirement account? IRA (A) Roth IRA (B) 401K (B) Other
6 3. (B) College or post secondary educational expenses for yourself, spouse or dependents? (Form 1098-T)
6 4. Any of the following? (A) Medical & Dental (including insurance premiums) (A) Mortgage Interest (Form 1098)
(A) Taxes (State, Real Estate, Personal Property, Sales) (B) Charitable Contributions
6 5. (B) Child or dependent care expenses such as daycare?
6 6. (B) For supplies used as an eligible educator such as a teacher, teacher’s aide, counselor, etc.?
6 7. (A) Expenses related to self-employment income or any other income you received?
6 8. (B) Student loan interest? (Form 1098-E)
Yes No Unsure Part V – Life Events – Last Year, Did You (or Your Spouse)
6 1. (A) Have a Health Savings Account? (Forms 5498-SA, 1099-SA, W-2 with code W in box 12)
6 2. (A) Have credit card, student loan or mortgage debt cancelled/forgiven by a lender or have a home foreclosure? (Forms 1099-C, 1099-A)
6 3. (A) Adopt a child?
6 4. (B) Have Earned Income Credit, Child Tax Credit or American Opportunity Credit disallowed in a prior year? If yes, for which tax year?
6 5. (A) Purchase and install energy-efficient home items? (such as windows, furnace, insulation, etc.)
6 6. (A) Receive the First Time Homebuyers Credit in 2008?
6 7. (B) Make estimated tax payments or apply last year’s refund to this year’s tax? If so how much?
6 8. (A) File a federal return last year containing a “capital loss carryover” on Form 1040 Schedule D?
6 9. (A) Have health coverage through the Marketplace (Exchange)? [Provide Form 1095-A]
Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)
 Page 3
Additional Information and Questions Related to the Preparation of Your Return
1. Would you like to receive written communications from the IRS in a language other than English? Yes 6 No If yes, which language?

2. Presidential Election Campaign Fund (If you check a box, your tax or refund will not change)
Check here if you, or your spouse if filing jointly, want $3 to go to this fund 6 You Spouse
3. If you are due a refund, would you like: a. Direct deposit b. To purchase U.S. Savings Bonds c. To split your refund between different accounts
6 Yes No Yes 6 No Yes 6 No

4. If you have a balance due, would you like to make a payment directly from your bank account? Yes 6 No
5. Did you live in an area that was declared a Federal disaster area? Yes 6 No If yes, where?
Form 13614-C, Page 3

6. Did you, or your spouse if filing jointly, receive a letter from the IRS? Yes 6 No

7. Would you like information on how to vote and/or how to register to vote? Yes 6 No

Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by
this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions
are optional.
8. Would you say you can carry on a conversation in English, both understanding & speaking? 6 Very well Well Not well Not at all Prefer not to answer
9. Would you say you can read a newspaper or book in English? 6 Very well Well Not well Not at all Prefer not to answer
10. Do you or any member of your household have a disability? 6 Yes No Prefer not to answer
11. Are you or your spouse a Veteran from the U.S. Armed Forces? Yes 6 No Prefer not to answer
12. Your race?
American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

13. Your spouse’s race?

American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White Prefer not to answer

49
6 No spouse

14. Your ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer

15. Your spouse’s ethnicity? Hispanic or Latino Not Hispanic or Latino Prefer not to answer 6 No spouse

Additional comments

Privacy Act and Paperwork Reduction Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we
do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting
you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at
volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you
do not provide the requested information, the IRS may not be able to use your assistance in these programs. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public
information requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler,
please write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

Form 1099-R & Voided Check

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, 1 Gross distribution OMB No. 1545-0119 Distributions From
country, ZIP or foreign postal code, and telephone no. Pensions, Annuities,
Retirement or
$
2023
RUTHERFORD CORPORATION 45,000
1800 SPRING STREET Profit-Sharing Plans,
2a Taxable amount
YOUR CITY, YOUR STATE, ZIP IRAs, Insurance
Contracts, etc.
$ 45,000 Form 1099-R
2b Taxable amount Total Copy B
not determined distribution
Report this
PAYER’S TIN RECIPIENT’S TIN 3 Capital gain (included in 4 Federal income tax
box 2a) withheld
income on your
federal tax
return. If this
56-7XXXXXX 131-00-XXXX $ $ 1,500 form shows
RECIPIENT’S name 5 Employee contributions/ 6 Net unrealized federal income
Designated Roth appreciation in tax withheld in
contributions or employer’s securities
ZOE WATSON insurance premiums
box 4, attach
$ $ this copy to
IRA/ your return.
Street address (including apt. no.) 7 Distribution 8 Other
code(s) SEP/
320 MAIN STREET SIMPLE
3 This information is
$ %
being furnished to
City or town, state or province, country, and ZIP or foreign postal code 9a Your percentage of total 9b Total employee contributions the IRS.
distribution %$
10 Amount allocable to IRR 11 1st year of desig. 12 FATCA filing 14 State tax withheld 15 State/Payer’s state no. 16 State distribution
within 5 years Roth contrib. requirement $ $
$ $ $
Account number (see instructions) 13 Date of 17 Local tax withheld 18 Name of locality 19 Local distribution
payment $ $
$ $
Form 1099-R [Link]/Form1099R Department of the Treasury - Internal Revenue Service

Zoe Watson 1234

320 Main Street
YOUR CITY, STATE, ZIP
20

PAY TO THE
ORDER OF $
DOLLARS

Adelphia Bank and Trust

Anytown, State 00000

For

111000025 123456789 1234

50
Basic Scenario 8: Test Questions
20. Zoe's disability pension is reported as wages and considered earned income for the purposes of the
earned income credit.

a. True
b. False

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

a. Single
b. Married Filing Separately
c. Head of Household
d. Qualifying Surviving Spouse (QSS)

22. Who is Zoe's qualifying child for purposes of claiming the Earned Income Tax Credit?

a. Yvonne
b. Joshua
c. Both Yvonne and Joshua
d. Neither Yvonne nor Joshua.

23. Can Zoe claim Joshua as a dependent?

a. Yes, because Joshua meets the relationship test.

b. No, because he is over the age limit.
c. Yes, because Joshua is permanently and totally disabled.
d. Both a and c

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

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

51
Basic Scenario 9: Hailey Simpson
Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or
worksheets. Answer the questions following the scenario.

When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace
the Xs as directed, or with any four digits of your choice.

Interview Notes

• Hailey is 32 years old and married to Liam. Liam passed away on February 2, 2021. Hailey has not
remarried.
• Hailey's nine-year-old daughter, Olivia, lived with her the entire year.
• Hailey paid more than half the cost of keeping up a home and support for Olivia.
• Hailey took a distribution from her traditional IRA in January to pay for her new roof.
• Hailey was a full-time high school teacher and earned $45,000 in wages. Hailey purchased supplies
including masks and hand sanitizer for her class out of her own pocket totaling $450.
• Hailey received a W-2G in the amount of $2,500 from the local casino.
• Hailey paid child and dependent care expenses for Olivia while she worked.
• Hailey and Olivia are U.S. citizens and have valid Social Security numbers. They lived in the United States
for the entire year.
• If Hailey is entitled to a refund, she would like to deposit half into her checking account and half into her
savings account. Documents from Adelphi Bank and Trust show that the routing number for both accounts
is 111000025 and her checking account number is 123456789.

52
 Department of the Treasury - Internal Revenue Service OMB Number
Form 13614-C
(October 2023) Intake/Interview and Quality Review Sheet 1545-1964

You will need: • Please complete pages 1-4 of this form.

• Tax Information such as Forms W-2, 1099, 1098, 1095. • You are responsible for the information on your return. Please provide
• Social Security cards or ITIN letters for all persons on your tax return. complete and accurate information.
• Picture ID (such as valid driver's license) for you and your spouse. • If you have questions, please ask the IRS-certified volunteer preparer.
Volunteers are trained to provide high quality service and uphold the highest ethical standards.
To report unethical behavior to the IRS, email us at [Link]@[Link]
Form 13614-C, Page 1

Part I – Your Personal Information (If you are filing a joint return, enter your names in the same order as last year’s return)
1. Your first name M.I. Last name Best contact number Are you a U.S. citizen?
HAILEY SIMPSON YOUR PHONE NUMBER 6 Yes No
2. Your spouse’s first name M.I. Last name Best contact number Is your spouse a U.S. citizen?
Yes No
3. Mailing address Apt #
City State ZIP code
176 PACKER DRIVE YOUR CITY YS YOUR ZIP
4. Your Date of Birth 5. Your job title 6. Last year, were you: a. Full-time student Yes 6 No
02/14/1991 TEACHER b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
7. Your spouse’s Date of Birth 8. Your spouse’s job title 9. Last year, was your spouse: a. Full-time student Yes No
Yes
b. Totally and permanently disabled No c. Legally blind Yes No
10. Can anyone claim you or your spouse as a dependent? Yes 6 No Unsure
11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN? Yes 6 No

53
12. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service)
Part II – Marital Status and Household Information
1. As of December 31, 2023, what Never Married (This includes registered domestic partnerships, civil unions, or other formal relationships under state law)
was your marital status? Married a. If Yes, Did you get married in 2023? Yes No
b. Did you live with your spouse during any part of the last six months of 2023? Yes No
Divorced Date of final decree
Legally Separated Date of separate maintenance decree
6 Widowed Year of spouse’s death 02/02/2021
2. List the names below of:
• everyone who lived with you last year (other than your spouse) If additional space is needed check here and list on page 3
• anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer
Name (first, last) Do not enter your Date of Birth Relationship Number of US Resident Single or Full-time Totally and Is this Did this Did this Did the Did the
name or spouse’s name below (mm/dd/yy) to you (for months Citizen of US, Married as Student Permanently person a person person taxpayer(s) taxpayer(s)
example: lived in (yes/no) Canada, of 12/31/23 last year Disabled qualifying provide have less provide more pay more than
son, your home or Mexico (S/M) (yes/no) (yes/no) child/relative more than than $4,700 than 50% of half the cost of
daughter, last year last year of any other 50% of his/ of income? support for maintaining a
parent, (yes/no) person? her own (yes,no,n/a) this person? home for this
none, etc) (yes/no) support? (yes/no/n/a) person?
(a) (b) (c) (d) (e) (f) (g) (h) (i) (yes,no,n/a) (yes/no)
OLIVIA SIMPSON 01/21/2014 DAUGH 12 YES YES S YES NO

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 Page 2
Check appropriate box for each question in each section

Yes No Unsure Part III – Income – Last Year, Did You (or Your Spouse) Receive
6 1. (B) Wages or Salary? (Form W-2) If yes, how many jobs did you have last year? 1
6 2. (A) Tip Income?
6 3. (B) Scholarships? (Forms W-2, 1098-T)
6 4. (B) Interest/Dividends from: checking/savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 1099-DIV)
6 5. (B) Refund of state/local income taxes? (Form 1099-G)
Form 13614-C, Page 2

6 6. (B) Alimony income or separate maintenance payments?

6 7. (A) Self-Employment income? (Forms 1099-MISC, 1099-NEC, 1099-K, cash, digital assets, or other property or services)
6 8. (A) Cash/check/digital assets, or other property or services for any work performed not reported on Forms W-2 or 1099?
6 9. (A) Income (or loss) from the sale or exchange of stocks, bonds, digital assets or real estate? (including your home) (Forms 1099-S, 1099-B)
6 10. (B) Disability income? (such as payments from insurance, or workers compensation) (Forms 1099-R, W-2)
6 11. (A) Retirement income or payments from pensions, annuities, and or IRA? (Form 1099-R)
6 12. (B) Unemployment Compensation? (Form 1099-G)
6 13. (B) Social Security or Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099)
6 14. (M) Income (or loss) from rental property?
6 15. (B) Other income? (gambling, lottery, prizes, awards, jury duty, digital assets, Sch K-1, royalties, foreign income, etc.)
Yes No Unsure Part IV – Expenses – Last Year, Did You (or Your Spouse) Pay
6 1. (B) Alimony or separate maintenance payments? If yes, do you have the recipient’s SSN? Yes No

54
6 2. Contributions or repayments to a retirement account? IRA (A) Roth IRA (B) 401K (B) Other
6 3. (B) College or post secondary educational expenses for yourself, spouse or dependents? (Form 1098-T)
6 4. Any of the following? (A) Medical & Dental (including insurance premiums) (A) Mortgage Interest (Form 1098)
(A) Taxes (State, Real Estate, Personal Property, Sales) (B) Charitable Contributions
6 5. (B) Child or dependent care expenses such as daycare?
6 6. (B) For supplies used as an eligible educator such as a teacher, teacher’s aide, counselor, etc.?
6 7. (A) Expenses related to self-employment income or any other income you received?
6 8. (B) Student loan interest? (Form 1098-E)
Yes No Unsure Part V – Life Events – Last Year, Did You (or Your Spouse)
6 1. (A) Have a Health Savings Account? (Forms 5498-SA, 1099-SA, W-2 with code W in box 12)
6 2. (A) Have credit card, student loan or mortgage debt cancelled/forgiven by a lender or have a home foreclosure? (Forms 1099-C, 1099-A)
6 3. (A) Adopt a child?
6 4. (B) Have Earned Income Credit, Child Tax Credit or American Opportunity Credit disallowed in a prior year? If yes, for which tax year?
6 5. (A) Purchase and install energy-efficient home items? (such as windows, furnace, insulation, etc.)
6 6. (A) Receive the First Time Homebuyers Credit in 2008?
6 7. (B) Make estimated tax payments or apply last year’s refund to this year’s tax? If so how much?
6 8. (A) File a federal return last year containing a “capital loss carryover” on Form 1040 Schedule D?
6 9. (A) Have health coverage through the Marketplace (Exchange)? [Provide Form 1095-A]
Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)
 Page 3
Additional Information and Questions Related to the Preparation of Your Return
1. Would you like to receive written communications from the IRS in a language other than English? Yes 6 No If yes, which language?

2. Presidential Election Campaign Fund (If you check a box, your tax or refund will not change)
Check here if you, or your spouse if filing jointly, want $3 to go to this fund 6 You Spouse
3. If you are due a refund, would you like: a. Direct deposit b. To purchase U.S. Savings Bonds c. To split your refund between different accounts
6 Yes No Yes 6 No 6 Yes No
4. If you have a balance due, would you like to make a payment directly from your bank account? Yes 6 No

5. Did you live in an area that was declared a Federal disaster area? Yes 6 No If yes, where?
Form 13614-C, Page 3

6. Did you, or your spouse if filing jointly, receive a letter from the IRS? Yes 6 No

7. Would you like information on how to vote and/or how to register to vote? Yes 6 No

Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by
this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions
are optional.
8. Would you say you can carry on a conversation in English, both understanding & speaking? 6 Very well Well Not well Not at all Prefer not to answer
9. Would you say you can read a newspaper or book in English? 6 Very well Well Not well Not at all Prefer not to answer
10. Do you or any member of your household have a disability? Yes 6 No Prefer not to answer
11. Are you or your spouse a Veteran from the U.S. Armed Forces? Yes 6 No Prefer not to answer
12. Your race?
American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

13. Your spouse’s race?

American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White Prefer not to answer

55
6 No spouse

14. Your ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer

15. Your spouse’s ethnicity? Hispanic or Latino Not Hispanic or Latino Prefer not to answer 6 No spouse

Additional comments

Privacy Act and Paperwork Reduction Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we
do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting
you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at
volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you
do not provide the requested information, the IRS may not be able to use your assistance in these programs. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public
information requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler,
please write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

Forms W-2 & W-2G

a Employee’s social security number Safe, accurate, Visit the IRS website at
141-00-XXXX OMB No. 1545-0008 FAST! Use [Link]/efile

b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
38-5XXXXXX $45,000 $2,850
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
WILCOX SCHOOL DISTRICT $45,000 $2,790
1200 MAIDEN LANE 5 Medicare wages and tips 6 Medicare tax withheld
YOUR CITY, YOUR STATE, ZIP
$45,000 $652.50
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e

13 Statutory Retirement Third-party 12b

HAILEY SIMPSON employee plan sick pay C
o
176 PACKER DRIVE d
e
YOUR CITY, YOUR STATE, ZIP 14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS 38-5XXXXXX $45,000 $1,050

Form W-2 Wage and Tax Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
2023 Department of the Treasury—Internal Revenue Service

This information is being furnished to the Internal Revenue Service.

3232 VOID CORRECTED

PAYER’S name, street address, city or town, province or state, country, 1 Reportable winnings 2 Date won OMB No. 1545-0238
and ZIP or foreign postal code
Form W-2G
03/16/2023
MOUNTAINTOP CASINO $ 2,500 Certain
777 CREST ROAD
YOUR CITY, YOUR STATE, ZIP
3 Type of wager 4 Federal income tax withheld Gambling
Slots $ 600 Winnings
5 Transaction 6 Race (Rev. January 2021)
For calendar year
7 Winnings from identical wagers 8 Cashier 20 23
PAYER’S federal identification number PAYER’S telephone number $
9 Winner’s taxpayer identification no. 10 Window
38-6XXXXXX For Privacy Act
141-00-XXXX and Paperwork
Reduction Act
WINNER’S name 11 First identification 12 Second identification Notice, see the
current General
HAILEY SIMPSON YS987654 YS 31600XXX Instructions for
Certain Information
Street address (including apt. no.) 13 State/Payer’s state identification no. 14 State winnings
Returns.
176 PACKER DRIVE
$
City or town, province or state, country, and ZIP or foreign postal code 15 State income tax withheld 16 Local winnings
File with Form 1096
YOUR CITY, YOUR STATE, ZIP
$ $
17 Local income tax withheld 18 Name of locality Copy A
For Internal Revenue
$ Service Center
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.

Signature ▶ Date ▶
Form W-2G (Rev. 1-2021) Cat. No. 10138V [Link]/FormW2G Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page – Do Not Cut or Separate Forms on This Page

56
Forms 1099-R & 1098-E

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, 1 Gross distribution OMB No. 1545-0119 Distributions From
country, ZIP or foreign postal code, and telephone no. Pensions, Annuities,
Retirement or
$
2023
SPRING FEDERAL CREDIT UNION 9,000
1200 SPRING AVENUE Profit-Sharing Plans,
2a Taxable amount
YOUR CITY, YOUR STATE, ZIP IRAs, Insurance
Contracts, etc.
$ 9,000 Form 1099-R
2b Taxable amount Total Copy B
not determined distribution
Report this
PAYER’S TIN RECIPIENT’S TIN 3 Capital gain (included in 4 Federal income tax
box 2a) withheld
income on your
federal tax
return. If this
38-2XXXXXX 141-00-XXXX $ $ 1,800 form shows
RECIPIENT’S name 5 Employee contributions/ 6 Net unrealized federal income
Designated Roth appreciation in tax withheld in
contributions or employer’s securities
HAILEY SIMPSON insurance premiums
box 4, attach
$ $ this copy to
IRA/ your return.
Street address (including apt. no.) 7 Distribution 8 Other
code(s) SEP/
176 PACKER DRIVE SIMPLE
This information is
1 4 $ %
being furnished to
City or town, state or province, country, and ZIP or foreign postal code 9a Your percentage of total 9b Total employee contributions the IRS.
YOUR CITY, YOUR STATE, ZIP distribution %$
10 Amount allocable to IRR 11 1st year of desig. 12 FATCA filing 14 State tax withheld 15 State/Payer’s state no. 16 State distribution
within 5 years Roth contrib. requirement $ $
$ $ $
Account number (see instructions) 13 Date of 17 Local tax withheld 18 Name of locality 19 Local distribution
payment $ $
$ $
Form 1099-R [Link]/Form1099R Department of the Treasury - Internal Revenue Service

VOID CORRECTED
RECIPIENT’S/LENDER’S name, street address, city or town, state or OMB No. 1545-1576
province, country, ZIP or foreign postal code, and telephone number
Student
2023
MAGGIE MAE
854 LINCOLN RD Loan Interest
YOUR CITY, YOUR STATE, ZIP
Statement
Form 1098-E
RECIPIENT’S TIN BORROWER’S TIN 1 Student loan interest received by lender
20-7XXXXXX 141-00-XXXX $ 375 Copy C
BORROWER’S name For Recipient
HAILEY SIMPSON
For Privacy Act and
Paperwork
Street address (including apt. no.)
Reduction Act
176 PACKER DRIVE Notice, see the 2023
City or town, state or province, country, and ZIP or foreign postal code General
Instructions for
YOUR CITY, YOUR STATE, ZIP
Certain Information
Account number (see instructions) 2 Check if box 1 does not include loan origination fees Returns.
and/or capitalized interest, and the loan was made
before September 1, 2004 . . . . . . .
Form 1098-E [Link]/Form1098E Department of the Treasury - Internal Revenue Service

57
Daycare Statement & Voided Check

Kitty Kloud Daycare

Invoice #05684
303 Twiggs Trail KITTY KLOUD
Your City, State Zip Daycare

Date December 31, 2023 EIN: 38-5XXXXXX

Hailey Simpson Lynn Smith
178 Packer Drive

Description Price Total

After-School Care for Oliva Simpson $3,000 $3,000

Shipping & Handling

Total Amount Received for 2023 Childcare $3,000

Thank you for your business!

Hailey Simpson 1234

178 Packer Dr
YOUR CITY, STATE, ZIP
20

PAY TO THE
ORDER OF $
DOLLARS

Adelphia Bank and Trust

Anytown, State 00000

For

111000025 123456789 1234

58
Basic Scenario 9: Test Questions
25. Hailey is not required to report her gambling winnings on her return.

a. True
b. False

26. Hailey’s most advantageous filing status is:

a. Head of Household
b. Married Filing Jointly
c. Married Filing Separately
d. Qualifying Surviving Spouse (QSS)

27. Hailey must pay an additional 10% tax on the early distribution from her IRA.
a. True
b. False

28. Hailey qualifies for which of the following credits?

a. Child Tax Credit

b. Child and Dependent Care Credit
c. Both a and b
d. Neither a nor b

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

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

a. $0
b. $250
c. $300
d. $450

59
 Basic Course Retest Questions
Directions

The first five scenarios do not require you to prepare a tax return. Read the interview notes for each
scenario carefully and use your training and resource materials to answer the questions after the
scenarios.

Retest Basic Scenario 1: Adam Baker

Interview Notes

• Adam is 38 years old and has never been married.

• Benjamin, age 15, is Adam's nephew who lived with him all year. Adam provided all of Benjamin's support
and provided over half the cost of keeping up the home.
• Adam earned $46,000 in wages.
• Adam is blind and cannot be claimed as a dependent by another taxpayer.
• Adam and Benjamin are U.S. citizens, have valid Social Security numbers, and lived in the U.S. the entire
year.

Basic Scenario 1: Retest Questions

1. Adam’s most advantageous filing status for 2023 is Single.

a. True
b. False

2. What is the amount of Adam's standard deduction?

a. $0
b. $15,700
c. $22,650
d. $27,700

60
Retest Basic Scenario 2: Cameron and Deirdre Edmunds
Interview Notes

• Cameron, age 30, and Deirdre, age 29, are married and will file a joint return.
• They cannot be claimed as dependents by any other taxpayer.
• Cameron and Deirdre have no children or other dependents.
• Cameron and Deirdre both work and are not full-time students. Cameron earned wages of $16,000 and
Deirdre earned wages of $6,000.
• Cameron and Deirdre are U.S. citizens and have valid Social Security numbers.
• Cameron and Deirdre have investment income of $200 in taxable interest.

Basic Scenario 2: Retest Questions

3. Cameron and Deirdre are eligible to claim the Earned Income Tax Credit (EITC) without a qualifying
child.

a. True
b. False

4. Cameron and Deirdre Edmunds can claim the Earned Income Credit because their investment income
(taxable interest) is less than $11,000.

a. True
b. False

61
Retest Basic Scenario 3: Eric and Fiona Fisher
Interview Notes

• Eric and Fiona Fisher are married and always file Married Filing Jointly.
• Eric earned $32,000 in wages and Fiona earned $24,000 in wages.
• The Fishers paid all the cost of keeping up a home and provided all the support for their two children,
Grace and Ian, who lived with them all year.
• Grace is 15 years old and Ian turned 19 in November 2023.
• Eric, Fiona, Grace, and Ian are all U.S. citizens with valid Social Security numbers and lived in the U.S. the
entire year.

Basic Scenario 3: Retest Questions

5. The Fishers qualify for the Child Tax Credit (CTC).

a. True
b. False

6. The refundable Additional Child Tax Credit is limited to $1,600 per child.

a. True
b. False

62
Retest Basic Scenario 4: Jack and Diane Gibson
Interview Notes

• Jack and Diane are married and will file a joint return.
• Diane is a U.S. citizen with a valid Social Security number. Jack is a resident alien with an Individual
Taxpayer Identification Number (ITIN).
• Diane worked in 2023 and earned wages of $32,000. Jack worked part-time and earned wages of $18,000.
• The Gibsons have two children: Keith, age 12 and Hanna, age 18.
• The Gibsons provided the total support for their two children, who lived with them in the U.S. all year. Keith
and Hanna are U.S. citizens and have valid Social Security numbers.

Basic Scenario 4: Retest Questions

7. Hanna qualifies the Gibsons for the Credit for Other Dependents.

a. True
b. False

8. Jack has an ITIN, therefore the Gibsons cannot claim the Earned Income Credit.

a. True
b. False

63
Retest Basic Scenario 5: Jasmine Harris
Interview Notes

• Jasmine is single and turned 72 years old on October 1, 2023.

• Jasmine worked as a public historian at the local library and earned wages of $32,000. Jasmine also
received Social Security benefits of $16,500. She received a taxable pension of $14,000.
• She retired from her previous job on October 30, 2020. During her career she contributed pretax dollars to
a qualified 401(k) retirement plan through her employer.
• Jasmine cannot be claimed as a dependent by another taxpayer.
• Jasmine is a U.S. citizen with a valid Social Security number.

Basic Scenario 5: Retest Questions

9. Jasmine does not qualify for the Earned Income Tax Credit because she does not meet the age
requirement.

a. True
b. False

10. When must Jasmine begin taking her required minimum distribution?

a. April 1 of the calendar year following the year she reaches age 70 1/2.
b. April 1 of the calendar year following the year she reaches age 73.
c. April 1 of the calendar year following the year she retired.
d. Never. Required minimum distributions only apply to Roth IRAs.

64
Retest Basic Scenario 6: Lucas Turner
Interview Notes

• Lucas Turner is single and has never been married.

• Lucas earned wages of $25,000 during the first half of the year. Lucas lost his job in July and received a
total of $11,000 in unemployment compensation.
• Lucas is a welder and took a class at a local vocational school to improve his welding skills. He paid the
cost of tuition and a course-related book. His qualified education expenses were $3,500.
• Lucas also paid student loan interest for the courses he previously took to earn his Bachelor’s degree. For
2023, he paid student loan interest of $750.
• Lucas does not have any dependents.
• Lucas is a U.S. citizen with a valid Social Security number.

Basic Scenario 6: Retest Questions

11. What is the taxable amount of Lucas's unemployment compensation?

a. $0
b. $750
c. $3,500
d. $11,000

12. Lucas's class qualifies him to claim the Lifetime Learning Credit.

a. True
b. False

13. Lucas can deduct $2,500 of student loan interest as an adjustment to his income.
a. True
b. False

65
Basic Scenario 7: Retest Questions
Directions

Read the scenario information for Owen and Kimberly Walker.

14. Owen and Kimberly's standard deduction is:

a. $13,850
b. $15,350
c. $27,700
d. $29,200
15. Owen and Kimberly can claim $1,050 of qualified education expenses to calculate the American
Opportunity Credit.

a. True
b. False

16. Owen and Kimberly can claim the Credit for Other Dependents for Shelby.

a. True
b. False

17. The Walker’s total amount of federal income tax withholding for 2023 is $_____________.

(Note: whole number only, do not use special characters.)

18. How much of Owen’s Social Security is taxable income?

a. $0
b. $7,500
c. $12,715
d. $15,000

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

a. True
b. False

66
Basic Scenario 8: Retest Questions
Directions

Read the scenario information for Zoe Watson.

20. Zoe's disability pension is reported as wages until she reaches the minimum retirement age for her
employer.

a. True
b. False

21. Zoe is eligible to claim Head of Household on her tax return.

a. True
b. False
22. Joshua qualifies Zoe for the Earned Income Tax Credit (EITC).

a. True
b. False

23. Who qualifies as Zoe’s dependent?

a. Yvonne
b. Joshua
c. Both Joshua and Yvonne
d. Neither Joshua nor Yvonne

24. Zoe can prevent having a balance due next year by adjusting her withholding if necessary.

a. True
b. False

67
Basic Scenario 9: Retest Questions
Directions

Read the scenario information for Hailey Simpson.

25. Hailey must report $_________ of her gambling winnings on her 2023 return.

(Note: whole number only, do not use special characters.)

26. Hailey's most advantageous filing status is Qualifying Surviving Spouse (QSS).

a. True
b. False

27. Hailey must pay an additional_______ tax on the early distribution from her IRA.

a. 0%
b. 5%
c. 10%
d. 15%

28. Hailey is eligible to claim Olivia for the Child Tax Credit.

a. True
b. False

29. Hailey can split her refund between her savings and checking accounts by completing Form 8888,
Allocation of Refund (Including Savings Bonds Purchases).

a. True
b. False

30. Hailey can claim $450 as an adjustment to income for classroom supplies she purchased.

a. True
b. False

68
 Advanced Course Scenarios and Test Questions
Directions

The first six scenarios do not require you to prepare a tax return. Read the interview notes for each
scenario carefully and use your training and resource materials to answer the questions after the
scenarios.

Advanced Scenario 1: Lydia Roadway

Interview Notes
• Lydia's husband, Morgan, moved out of their home in February of 2021. Lydia has had no contact with
Morgan since he moved out. Lydia and Morgan are not legally separated.
• Lydia has one child, Mary, age 10. She will claim Mary as a dependent on her 2023 tax return.
• Lydia is 31 years old.
• Lydia earned $42,300 in wages and received $50 of interest. Lydia had lottery winnings of $2,000 reported
on Form W2-G.
• Lydia paid all the costs of keeping up her home. She provided over half of the support for Mary.
• They all are U.S. citizens and have valid social security numbers. They lived in the U.S. all year.

Advanced Scenario 1: Test Questions

1. What is the most beneficial allowable filing status that Lydia is eligible to claim on her 2023 tax return?

a. Single
b. Married Filing Separately
c. Qualifying Surviving Spouse (QSS)
d. Head of Household

2. Based on the information provided, Lydia qualifies for the earned income credit.

a. True
b. False

3. Lydia is required to report her lottery winnings as income on her federal tax return.

a. True
b. False

69
Advanced Scenario 2: Scott and Barbara Gyms
Interview Notes

• Scott and Barbara are married and want to file a joint return.
• Scott is a U.S. citizen and has a valid Social Security number. Barbara is a resident alien and has an ITIN.
They resided in the United States all year with their children.
• Scott and Barbara have two children, Maria, age 8, and Luis, age 16. Maria and Luis are U.S. citizens and
have valid Social Security numbers.
• Scott earned $22,000 in wages.
• Barbara earned $20,000 in wages.
• In order to work, the Gymses paid $2,000 to their son Luis to care for Maria after school.
• Scott and Barbara provided all of the support for their two children.

Advanced Scenario 2: Test Questions

4. What is the maximum amount Scott and Barbara are eligible to claim for the child tax credit?

a. $2,000
b. $3,000
c. $4,000
d. $6,000

5. The Gymses qualify for the child and dependent care credit.

a. True
b. False

70
Advanced Scenario 3: Rose Jones
Interview Notes

• Rose Jones, age 57, is single.

• Rose earned wages of $52,000 and was enrolled the entire year in a high deductible health plan (HDHP)
with self-only coverage.
• During the year, Rose contributed $2,000 to her Health Savings Account (HSA) and her mother also
contributed $1,000 to Rose's HSA.
• Rose's Form W-2 shows $850 in Box 12 with code W. She has Form 5498-SA showing $3,850 in Box 2.
• Rose took a distribution from her HSA to pay her unreimbursed expenses:
o 8 visits to a physical therapist after her knee surgery $400
o unreimbursed doctor bills for $1,100
o prescription medicine $280
o replacement of a crown $1,500
o deep cleaning for teeth: $300
o over the counter medication $40
o gym membership $240

• Rose is a U.S. citizen with a valid Social Security number.

Advanced Scenario 3: Test Questions

6. Form 8889, Part 1 is used to report HSA contributions made by _______________.

a. Rose
b. Rose's employer
c. Rose's mother
d. All of the above

7. Rose is eligible to contribute an additional $__________ to her HSA because she is age 55 or older.

a. $0
b. $850
c. $1,000
d. $2,000

8. What is the total unreimbursed qualified medical expenses reported on Form 8889, Part II?

a. $3,320
b. $3,580
c. $3,620
d. $3,860

71
Advanced Scenario 4: Carmen Gomez
Interview Notes

• Carmen, age 61, is single. She owns her home and provided all the costs of keeping up her home for the
entire year. Her only income for 2023 was $48,000 in W-2 wages.
• Abigail, age 24, and her daughter Andrea, age 4, moved in with Abigail's mother, Carmen, after she
separated from her spouse in April of 2021. Abigail's only income for 2023 was $25,000 in wages. Abigail
provided over half of her own support. Andrea did not provide more than half of her own support.
• Abigail will not file a joint return with her spouse.
• All individuals in the household are U.S. citizens with valid Social Security numbers. No one has a
disability. They lived in the United States all year.

Advanced Scenario 4: Test Questions

9. For the purpose of determining dependency, Andrea could be the qualifying child of _______________.

a. Only Carmen
b. Only Abigail
c. Either Carmen or Abigail
d. Neither Carmen nor Abigail

10. Abigail is eligible to claim Andrea for the earned income credit.

a. True
b. False

72
Advanced Scenario 5: Helen White
Interview Notes

• Helen is 53 years old and files as single.

• Her 2023 adjusted gross income (AGI) is $51,000, which includes gambling winnings of $2,000.
• Helen would like to itemize her deductions this year.
• Helen brings documents for the following expenses:
o $9,000 Hospital and doctor bills
o $500 Contributions to Health Savings Account (HSA)
o $3,600 State withholding (higher than Helen's calculated state sales tax deduction)
o $300 Personal property taxes based on the value of the vehicle
o $400 Friend’s personal GoFundMe campaign
o $275 Cash contributions to the Red Cross
o $200 Fair market value of clothing in good condition donated to the Salvation Army (Helen purchased the
clothing for $900)
o $7,300 Mortgage interest
o $2,300 Real estate tax
o $150 Homeowners association fees
o $3,000 Gambling losses

Advanced Scenario 5: Test Questions

11. Helen can claim the $150 Homeowners association fees as a deduction on her Schedule A.

a. True
b. False

12. What amount of gambling losses is Helen eligible to claim as a deduction on her Schedule A?

a. $0
b. $1,000
c. $2,000
d. $3,000

73
Advanced Scenario 6: Mike Cooper
Interview Notes

• Mike Cooper is 26 years old and single. He provides all of his own support.
• Mike works at a grocery store and earned $15,250 in wages.
• Mike was not a full time student, but took two management courses at a community college to improve his
job skills. He wants to know if that qualifies for any tax benefit.
• Mike is a U.S. citizen and lived in the U.S. for the entire year. He has a valid Social Security number.

Advanced Scenario 6: Test Questions

13. Mike is eligible to claim the lifetime learning credit on his 2023 tax return.

a. True
b. False

14. Which of the following is a requirement for Mike to claim the earned income credit with no qualifying
children in 2023?

a. Mike must have a Social Security number valid for employment.

b. Mike must have lived in the United States more than half the year.
c. Mike must not be the dependent of another taxpayer.
d. All of the above.

74
Advanced Scenario 7: Matthew and Rebecca Monroe
Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or
worksheets. Answer the questions following the scenario.
When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the
Xs as directed, or with any four digits of your choice.

Interview Notes

• Matthew is a 6th grade teacher at a public school. Matthew and Rebecca are married and choose to file
Married Filing Jointly on their 2023 tax return.
• Matthew worked a total of 1,500 hours in 2023. During the school year, he spent $733 on unreimbursed
classroom expenses.
• Rebecca retired in 2020 and began receiving her pension on November 1st of that year. She explains that
this is a joint and survivor annuity. She has already recovered $1,259 of the cost of the plan.
• Matthew settled with his credit card company on an outstanding bill and brought the Form 1099-C to the site.
They aren’t sure how it will impact their tax return for tax year 2023. The Monroes determined that they were
solvent as of the date of the canceled debt.
• Rebecca received $200 from Jury duty.
• Their daughter, Safari, is in her second year of college pursuing a bachelor’s degree in Biochemistry at a
qualified educational institution. She received a scholarship and the terms require that it be used to pay
tuition. Box 2 was not filled in and Box 7 was not checked on her Form 1098-T for the previous tax year.
The Monroes provided Form 1098-T and an account statement from the college that included additional
expenses. The Monroes paid $865 for books and equipment required for Safari's courses. This information is
also included on the college statement of account. The Monroes claimed the American Opportunity Credit last
year for the first time.
• Safari does not have a felony drug conviction.
• They are all U.S. citizens with valid Social Security numbers.

75
 Department of the Treasury - Internal Revenue Service OMB Number
Form 13614-C
(October 2023) Intake/Interview and Quality Review Sheet 1545-1964

You will need: • Please complete pages 1-4 of this form.

• Tax Information such as Forms W-2, 1099, 1098, 1095. • You are responsible for the information on your return. Please provide
• Social Security cards or ITIN letters for all persons on your tax return. complete and accurate information.
• Picture ID (such as valid driver's license) for you and your spouse. • If you have questions, please ask the IRS-certified volunteer preparer.
Volunteers are trained to provide high quality service and uphold the highest ethical standards.
To report unethical behavior to the IRS, email us at [Link]@[Link]
Part I – Your Personal Information (If you are filing a joint return, enter your names in the same order as last year’s return)
1. Your first name M.I. Last name Best contact number Are you a U.S. citizen?
MATTHEW MONROE YOUR PHONE NUMBER 6 Yes No
2. Your spouse’s first name M.I. Last name Best contact number Is your spouse a U.S. citizen?
REBECCA MONROE YOUR PHONE NUMBER 6 Yes No
3. Mailing address Apt # City State ZIP code
135 DISCOVER AVENUE YOUR CITY YS YOUR ZIP
4. Your Date of Birth 5. Your job title 6. Last year, were you: a. Full-time student Yes 6 No
4/30/1963 TEACHER b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
7. Your spouse’s Date of Birth 8. Your spouse’s job title 9. Last year, was your spouse: a. Full-time student Yes 6 No
10/07/1954 RETIRED b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
10. Can anyone claim you or your spouse as a dependent? Yes 6 No Unsure
11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN? Yes 6 No

76
12. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service)
Part II – Marital Status and Household Information
1. As of December 31, 2023, what Never Married (This includes registered domestic partnerships, civil unions, or other formal relationships under state law)
was your marital status? 6 Married a. If Yes, Did you get married in 2023? Yes 6 No
b. Did you live with your spouse during any part of the last six months of 2023? 6 Yes No
Divorced Date of final decree
Legally Separated Date of separate maintenance decree
Widowed Year of spouse’s death
2. List the names below of:
• everyone who lived with you last year (other than your spouse) If additional space is needed check here and list on page 3
• anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer
Name (first, last) Do not enter your Date of Birth Relationship Number of US Resident Single or Full-time Totally and Is this Did this Did this Did the Did the
name or spouse’s name below (mm/dd/yy) to you (for months Citizen of US, Married as Student Permanently person a person person taxpayer(s) taxpayer(s)
example: lived in (yes/no) Canada, of 12/31/23 last year Disabled qualifying provide have less provide more pay more than
son, your home or Mexico (S/M) (yes/no) (yes/no) child/relative more than than $4,700 than 50% of half the cost of
daughter, last year last year of any other 50% of his/ of income? support for maintaining a
parent, (yes/no) person? her own (yes,no,n/a) this person? home for this
none, etc) (yes/no) support? (yes/no/n/a) person?
(a) (b) (c) (d) (e) (f) (g) (h) (i) (yes,no,n/a) (yes/no)
SAFARI MONROE 07/04/2004 DAUGH 12 YES YES S YES NO

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 Page 2
Check appropriate box for each question in each section

Yes No Unsure Part III – Income – Last Year, Did You (or Your Spouse) Receive
6 1. (B) Wages or Salary? (Form W-2) If yes, how many jobs did you have last year? 1
6 2. (A) Tip Income?
6 3. (B) Scholarships? (Forms W-2, 1098-T)
6 4. (B) Interest/Dividends from: checking/savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 1099-DIV)
6 5. (B) Refund of state/local income taxes? (Form 1099-G)
6 6. (B) Alimony income or separate maintenance payments?
6 7. (A) Self-Employment income? (Forms 1099-MISC, 1099-NEC, 1099-K, cash, digital assets, or other property or services)
6 8. (A) Cash/check/digital assets, or other property or services for any work performed not reported on Forms W-2 or 1099?
6 9. (A) Income (or loss) from the sale or exchange of stocks, bonds, digital assets or real estate? (including your home) (Forms 1099-S, 1099-B)
6 10. (B) Disability income? (such as payments from insurance, or workers compensation) (Forms 1099-R, W-2)
6 11. (A) Retirement income or payments from pensions, annuities, and or IRA? (Form 1099-R)
6 12. (B) Unemployment Compensation? (Form 1099-G)
6 13. (B) Social Security or Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099)
6 14. (M) Income (or loss) from rental property?
6 15. (B) Other income? (gambling, lottery, prizes, awards, jury duty, digital assets, Sch K-1, royalties, foreign income, etc.)
Yes No Unsure Part IV – Expenses – Last Year, Did You (or Your Spouse) Pay
6 1. (B) Alimony or separate maintenance payments? If yes, do you have the recipient’s SSN? Yes No

77
6 2. Contributions or repayments to a retirement account? IRA (A) Roth IRA (B) 401K (B) Other
6 3. (B) College or post secondary educational expenses for yourself, spouse or dependents? (Form 1098-T)
6 4. Any of the following? (A) Medical & Dental (including insurance premiums) (A) Mortgage Interest (Form 1098)
(A) Taxes (State, Real Estate, Personal Property, Sales) (B) Charitable Contributions
6 5. (B) Child or dependent care expenses such as daycare?
6 6. (B) For supplies used as an eligible educator such as a teacher, teacher’s aide, counselor, etc.?
6 7. (A) Expenses related to self-employment income or any other income you received?
6 8. (B) Student loan interest? (Form 1098-E)
Yes No Unsure Part V – Life Events – Last Year, Did You (or Your Spouse)
6 1. (A) Have a Health Savings Account? (Forms 5498-SA, 1099-SA, W-2 with code W in box 12)
6 2. (A) Have credit card, student loan or mortgage debt cancelled/forgiven by a lender or have a home foreclosure? (Forms 1099-C, 1099-A)
6 3. (A) Adopt a child?
6 4. (B) Have Earned Income Credit, Child Tax Credit or American Opportunity Credit disallowed in a prior year? If yes, for which tax year?
6 5. (A) Purchase and install energy-efficient home items? (such as windows, furnace, insulation, etc.)
6 6. (A) Receive the First Time Homebuyers Credit in 2008?
6 7. (B) Make estimated tax payments or apply last year’s refund to this year’s tax? If so how much?
6 8. (A) File a federal return last year containing a “capital loss carryover” on Form 1040 Schedule D?
6 9. (A) Have health coverage through the Marketplace (Exchange)? [Provide Form 1095-A]
Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)
 Page 3
Additional Information and Questions Related to the Preparation of Your Return
1. Would you like to receive written communications from the IRS in a language other than English? Yes 6 No If yes, which language?

2. Presidential Election Campaign Fund (If you check a box, your tax or refund will not change)
Check here if you, or your spouse if filing jointly, want $3 to go to this fund 6 You Spouse
3. If you are due a refund, would you like: a. Direct deposit b. To purchase U.S. Savings Bonds c. To split your refund between different accounts
6 Yes No Yes 6 No Yes 6 No

4. If you have a balance due, would you like to make a payment directly from your bank account? Yes 6 No

5. Did you live in an area that was declared a Federal disaster area? Yes 6 No If yes, where?
6. Did you, or your spouse if filing jointly, receive a letter from the IRS? Yes 6 No

7. Would you like information on how to vote and/or how to register to vote? Yes 6 No

Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by
this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions
are optional.
8. Would you say you can carry on a conversation in English, both understanding & speaking? 6 Very well Well Not well Not at all Prefer not to answer
9. Would you say you can read a newspaper or book in English? 6 Very well Well Not well Not at all Prefer not to answer
10. Do you or any member of your household have a disability? Yes 6 No Prefer not to answer
11. Are you or your spouse a Veteran from the U.S. Armed Forces? Yes 6 No Prefer not to answer
12. Your race?
American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

13. Your spouse’s race?

78
American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

No spouse
14. Your ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer

15. Your spouse’s ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer No spouse
Additional comments

Privacy Act and Paperwork Reduction Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we
do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting
you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at
volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you
do not provide the requested information, the IRS may not be able to use your assistance in these programs. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public
information requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler,
please write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 a Employee’s social security number Safe, accurate, Visit the IRS website at
416-00-XXXX OMB No. 1545-0008 FAST! Use [Link]/efile

b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
35-700XXXX $35,353.00 $3,200.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
WESTBROOK SCHOOL DISTRICT $36,353.00 $2,253.89
244 HARVARD STREET 5 Medicare wages and tips 6 Medicare tax withheld
YOUR CITY, YOUR STATE, ZIP
$36,353.00 $527.12
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e
D $1,000.00
13 Statutory Retirement Third-party 12b
employee plan sick pay C
o
d
e
MATTHEW MONROE 14 Other 12c
135 DISCOVER AVENUE C
o
d
YOUR CITY, YOUR STATE, ZIP e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS 57-200XXXX $35,353.00 $450.00

Form W-2 Wage and Tax Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
2023 Department of the Treasury—Internal Revenue Service

This information is being furnished to the Internal Revenue Service.

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, 1 Gross distribution OMB No. 1545-0119 Distributions From
country, ZIP or foreign postal code, and telephone no. Pensions, Annuities,
Retirement or
RIVERSIDE ENTERPRISES
225 ONEIDA AVENUE
$ 20,000.00
2a Taxable amount 2023 Profit-Sharing Plans,
IRAs, Insurance
YOUR CITY, YOUR STATE, ZIP
Contracts, etc.
$ Form 1099-R
2b Taxable amount Total Copy B
not determined 4 distribution
Report this
PAYER’S TIN RECIPIENT’S TIN 3 Capital gain (included in 4 Federal income tax
box 2a) withheld
income on your
federal tax
return. If this
$ $ 2,000 form shows
RECIPIENT’S name 5 Employee contributions/ 6 Net unrealized federal income
Designated Roth appreciation in tax withheld in
contributions or employer’s securities
REBECCA MONROE insurance premiums
box 4, attach
$ $ this copy to
IRA/ your return.
Street address (including apt. no.) 7 Distribution 8 Other
code(s) SEP/
SIMPLE
135 DISCOVER AVENUE This information is
7 $ %
being furnished to
City or town, state or province, country, and ZIP or foreign postal code 9a Your percentage of total 9b Total employee contributions the IRS.
YOUR CITY, YOUR STATE, ZIP distribution %$ 15,000.00
10 Amount allocable to IRR 11 1st year of desig. 12 FATCA filing 14 State tax withheld 15 State/Payer’s state no. 16 State distribution
within 5 years Roth contrib. requirement $ $
$ $ $
Account number (see instructions) 13 Date of 17 Local tax withheld 18 Name of locality 19 Local distribution
payment $ $
$ $
Form 1099-R [Link]/Form1099R Department of the Treasury - Internal Revenue Service

79
 FORM SSA-1099 - SOCIAL SECURITY BENEFIT STATEMENT

2023
Box 1. Name
• PART OF YOUR SOCIAL SECURITY BENEFITS SHOWN IN BOX 5 MAY BE TAXABLE INCOME.
• SEE THE REVERSE FOR MORE INFORMATION.
Box 2. Beneficiary's Social Security Number
REBECCA MONROE 417-00-XXXX
Box 3. Benefits Paid in 2022 Box 4. Benefits Repaid to SSA in 2022 Box 5. Net Benefits for 2022 (Box 3 minus Box 4)
$22,899 $22,899
DESCRIPTION OF AMOUNT IN BOX 4
DESCRIPTION OF AMOUNT IN BOX 3

Paid by check or direct deposit: $18,630

Medicare Part B premiums deducted from

your benefits $1,979

Total additions:

Benefits for 2023: $22,899

Box 6. Voluntary Federal Income Tax Withholding

$2,290
Box 7. Address

135 DISCOVER AVENUE

YOUR CITY, YOUR STATE, ZIP

Box 8. Claim Number (Use this number if you need to contact SSA.)

Form SSA-1099-SM (o/2020) DO NOT RETURN THIS FORM TO SSA OR IRS

CORRECTED (if checked)

CREDITOR'S name, street address, city or town, state or province, country, 1 Date of identifiable event OMB No. 1545-1424
ZIP or foreign postal code, and telephone no. 09/25/2023
Cancellation
2023
ADAMS BANK 2 Amount of debt discharged
1254 ORANGE AVENUE $ 850.00 of Debt
YOUR CITY, YOUR STATE, ZIP 3 Interest, if included in box 2
$ Form 1099-C
CREDITOR'S TIN DEBTOR'S TIN 4 Debt description Copy B
31-700XXXX 416-00-XXXX CREDIT CARD For Debtor
DEBTOR'S name This is important tax
information and is being
MATTHEW MONROE furnished to the IRS. If
you are required to file a
Street address (including apt. no.) 5 If checked, the debtor was personally liable for return, a negligence
repayment of the debt . . . . . . . . ▶ 4 penalty or other
135 DISCOVER AVENUE sanction may be
imposed on you if
City or town, state or province, country, and ZIP or foreign postal code taxable income results
YOUR CITY, YOUR STATE, ZIP from this transaction
and the IRS determines
Account number (see instructions) 6 Identifiable event code 7 Fair market value of property that it has not been
reported.
$
Form 1099-C (keep for your records) [Link]/Form1099C Department of the Treasury - Internal Revenue Service

80
 CORRECTED
FILER’S name, street address, city or town, state or province, country, ZIP or 1 Payments received for OMB No. 1545-1574
foreign postal code, and telephone number qualified tuition and related
expenses
SUCCESS COMMUNITY COLLEGE
10 COLLEGE AVENUE
$
2
5,522.00
2023 Tuition
Statement
YOUR CITY, YOUR STATE, ZIP
Form 1098-T
FILER’S employer identification no. STUDENT’S TIN 3 Copy B
38-800XXXX 608-00-XXXX For Student
STUDENT’S name 4 Adjustments made for a 5 Scholarships or grants
prior year This is important
SAFARI MONROE tax information
$ $ 3,102.00 and is being
furnished to the
Street address (including apt. no.) 6 Adjustments to 7 Checked if the amount
in box 1 includes IRS. This form
scholarships or grants
135 DISCOVER AVENUE for a prior year amounts for an must be used to
academic period complete Form 8863
City or town, state or province, country, and ZIP or foreign postal code
beginning January– to claim education
YOUR CITY, YOUR STATE, ZIP $ March 2022 credits. Give it to the
tax preparer or use it to
Service Provider/Acct. No. (see instr.) 8 Checked if at least 9 Checked if a graduate 10 Ins. contract reimb./refund
prepare the tax return.
half-time student 4 student $
Form 1098-T (keep for your records) [Link]/Form1098T Department of the Treasury - Internal Revenue Service

81
 Success Community College

2023

SAFARI MONROE
STUDENT ID: 608-00-XXXX

2023 2023 +$5,522.00

2023 -$3,102.00
2023 +$150.00
2023
+$865.00
2023 4321 -$3,435.00

2023

Matthew and Rebecca Monroe 1234

135 Discover Avenue
YOU CITY, YOUR STATE, ZIP
20

PAY TO THE
ORDER OF $
DOLLARS

Adelphia Bank and Trust

Anytown, State 00000

For

111000025 123456789 1234

82
Advanced Scenario 7: Test Questions
15. What is the taxable portion of Rebecca's pension from Riverside Enterprises using the simplified
method?

a. $0
b. $18,741
c. $19,419
d. $20,000

16. All of Rebecca’s social security benefits are taxable according to the social security benefits worksheet.

a. True
b. False

17. What is the total amount of other income reported on the Monroe's Form 1040, Schedule 1?

a. $200
b. $850
c. $1,050
d. $4,152

18. Matthew is eligible to deduct qualified educator expenses in the amount of $____________

(Note: whole number only, do not use special characters.)

19. What is the Monroe's standard deduction on their 2023 tax return?

a. $20,800
b. $27,700
c. $29,200
d. $30,700

20. Which of the following expenses qualify for the American opportunity credit?

a. Required course related books and equipment

b. Tuition
c. Parking pass
d. Both a and b

21. The Monroes are eligible to claim the credit for other dependents on their tax return.

a. True
b. False

22. What is the Monroe’s total federal income tax withholding?

a. $5,200
b. $5,490
c. $6,200
d. $7,490
83
Advanced Scenario 8: Julia Oakley
Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or
worksheets. Answer the questions following the scenario.
When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the
Xs as directed, or with any four digits of your choice.

Interview Notes

• Julia is a data entry clerk, age 26, and single.

• Julia has investment income and a consolidated broker’s statement.
• Julia is self-employed delivering groceries for Quick Market on the weekends. She received a Form 1099-
NEC and a Form 1099-K. She received additional cash payments of $535.
• Julia uses the cash method of accounting. She uses business code 492000.
• Julia provided a statement from the grocery delivery service indicating the fees paid for the year. These
fees are considered ordinary and necessary for the grocery delivery business:
o $150 for insulated box rental
o $50 for vehicle safety inspection (required by Quick Market)
o $600 for Quick Market fees

• Julia also kept receipts for the following out-of-pocket expenses:

o $80 for business parking
o $300 for speeding ticket
o $160 for Julia's lunches

• Julia’s record keeping application shows she has driven a total of 2,500 miles during and between
deliveries.
o She placed her only vehicle, an SUV, in service on 3/15/2020. The total mileage on her SUV for tax year
2023 was 12,000 miles. Of that, 9,500 miles were personal and commuting miles. Julia will take the
standard business mileage rate.

• Julia is paying off her student loan from 2017, when she completed her undergraduate degree.
• Julia is working towards her Master of Education degree to start a new career as an Associate Professor.
She took a few college courses this year at an accredited college.
• Julia took an early distribution of $3,000 from her IRA in April. She used $2,400 of the IRA distribution to
pay her educational expenses for the current year.
• If Julia has a refund, she would like it deposited into her checking account.

84
85 85
 Department of the Treasury - Internal Revenue Service OMB Number
Form 13614-C
(October 2023) Intake/Interview and Quality Review Sheet 1545-1964

You will need: • Please complete pages 1-4 of this form.

• Tax Information such as Forms W-2, 1099, 1098, 1095. • You are responsible for the information on your return. Please provide
• Social Security cards or ITIN letters for all persons on your tax return. complete and accurate information.
• Picture ID (such as valid driver's license) for you and your spouse. • If you have questions, please ask the IRS-certified volunteer preparer.
Volunteers are trained to provide high quality service and uphold the highest ethical standards.
To report unethical behavior to the IRS, email us at [Link]@[Link]
Part I – Your Personal Information (If you are filing a joint return, enter your names in the same order as last year’s return)
1. Your first name M.I. Last name Best contact number Are you a U.S. citizen?
JULIA OAKLEY YOUR PHONE NUMBER 6 Yes No
2. Your spouse’s first name M.I. Last name Best contact number Is your spouse a U.S. citizen?
Yes No
3. Mailing address Apt #
City State ZIP code
159 ARCHER AVENUE YOUR CITY YS YOUR ZIP
4. Your Date of Birth 5. Your job title 6. Last year, were you: a. Full-time student Yes 6 No
3/07/1997 DATA ENTRY CLERK b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
7. Your spouse’s Date of Birth 8. Your spouse’s job title 9. Last year, was your spouse: a. Full-time student Yes No
b. Totally and permanently disabled
Yes No c. Legally blind Yes No
10. Can anyone claim you or your spouse as a dependent? Yes 6 No Unsure
11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN? Yes 6 No
12. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service)

86
Part II – Marital Status and Household Information
1. As of December 31, 2023, what 6 Never Married (This includes registered domestic partnerships, civil unions, or other formal relationships under state law)
was your marital status? Married a. If Yes, Did you get married in 2023? Yes No
b. Did you live with your spouse during any part of the last six months of 2023? Yes No
Divorced Date of final decree
Legally Separated Date of separate maintenance decree
Widowed Year of spouse’s death
2. List the names below of:
If additional space is needed check here and list on page 3
• everyone who lived with you last year (other than your spouse)
• anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer
Name (first, last) Do not enter your Date of Birth Relationship Number of US Resident Single or Full-time Totally and Is this Did this Did this Did the Did the
name or spouse’s name below (mm/dd/yy) to you (for months Citizen of US, Married as Student Permanently person a person person taxpayer(s) taxpayer(s)
example: lived in (yes/no) Canada, of 12/31/23 last year Disabled qualifying provide have less provide more pay more than
son, your home or Mexico (S/M) (yes/no) (yes/no) child/relative more than than $4,700 than 50% of half the cost of
daughter, last year last year of any other 50% of his/ of income? support for maintaining a
parent, (yes/no) person? her own (yes,no,n/a) this person? home for this
none, etc) (yes/no) support? (yes/no/n/a) person?
(a) (b) (c) (d) (e) (f) (g) (h) (i) (yes,no,n/a) (yes/no)

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 Page 2
Check appropriate box for each question in each section

Yes No Unsure Part III – Income – Last Year, Did You (or Your Spouse) Receive
6 1. (B) Wages or Salary? (Form W-2) If yes, how many jobs did you have last year? 1
6 2. (A) Tip Income?
6 3. (B) Scholarships? (Forms W-2, 1098-T)
6 4. (B) Interest/Dividends from: checking/savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 1099-DIV)
6 5. (B) Refund of state/local income taxes? (Form 1099-G)
6 6. (B) Alimony income or separate maintenance payments?
6 7. (A) Self-Employment income? (Forms 1099-MISC, 1099-NEC, 1099-K, cash, digital assets, or other property or services)
6 8. (A) Cash/check/digital assets, or other property or services for any work performed not reported on Forms W-2 or 1099?
6 9. (A) Income (or loss) from the sale or exchange of stocks, bonds, digital assets or real estate? (including your home) (Forms 1099-S, 1099-B)
6 10. (B) Disability income? (such as payments from insurance, or workers compensation) (Forms 1099-R, W-2)
6 11. (A) Retirement income or payments from pensions, annuities, and or IRA? (Form 1099-R)
6 12. (B) Unemployment Compensation? (Form 1099-G)
6 13. (B) Social Security or Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099)
6 14. (M) Income (or loss) from rental property?
6 15. (B) Other income? (gambling, lottery, prizes, awards, jury duty, digital assets, Sch K-1, royalties, foreign income, etc.)
Yes No Unsure Part IV – Expenses – Last Year, Did You (or Your Spouse) Pay
6 1. (B) Alimony or separate maintenance payments? If yes, do you have the recipient’s SSN? Yes No

87
6 2. Contributions or repayments to a retirement account? IRA (A) Roth IRA (B) 401K (B) Other
6 3. (B) College or post secondary educational expenses for yourself, spouse or dependents? (Form 1098-T)
6 4. Any of the following? (A) Medical & Dental (including insurance premiums) (A) Mortgage Interest (Form 1098)
(A) Taxes (State, Real Estate, Personal Property, Sales) (B) Charitable Contributions
6 5. (B) Child or dependent care expenses such as daycare?
6 6. (B) For supplies used as an eligible educator such as a teacher, teacher’s aide, counselor, etc.?
6 7. (A) Expenses related to self-employment income or any other income you received?
6 8. (B) Student loan interest? (Form 1098-E)
Yes No Unsure Part V – Life Events – Last Year, Did You (or Your Spouse)
6 1. (A) Have a Health Savings Account? (Forms 5498-SA, 1099-SA, W-2 with code W in box 12)
6 2. (A) Have credit card, student loan or mortgage debt cancelled/forgiven by a lender or have a home foreclosure? (Forms 1099-C, 1099-A)
6 3. (A) Adopt a child?
6 4. (B) Have Earned Income Credit, Child Tax Credit or American Opportunity Credit disallowed in a prior year? If yes, for which tax year?
6 5. (A) Purchase and install energy-efficient home items? (such as windows, furnace, insulation, etc.)
6 6. (A) Receive the First Time Homebuyers Credit in 2008?
6 7. (B) Make estimated tax payments or apply last year’s refund to this year’s tax? If so how much?
6 8. (A) File a federal return last year containing a “capital loss carryover” on Form 1040 Schedule D?
6 9. (A) Have health coverage through the Marketplace (Exchange)? [Provide Form 1095-A]
Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)
 Page 3
Additional Information and Questions Related to the Preparation of Your Return
1. Would you like to receive written communications from the IRS in a language other than English? Yes 6 No If yes, which language?

2. Presidential Election Campaign Fund (If you check a box, your tax or refund will not change)
Check here if you, or your spouse if filing jointly, want $3 to go to this fund 6 You Spouse
3. If you are due a refund, would you like: a. Direct deposit b. To purchase U.S. Savings Bonds c. To split your refund between different accounts
6 Yes No Yes 6 No Yes 6 No

4. If you have a balance due, would you like to make a payment directly from your bank account? Yes 6 No
5. Did you live in an area that was declared a Federal disaster area? Yes 6 No If yes, where?
6. Did you, or your spouse if filing jointly, receive a letter from the IRS? Yes 6 No

7. Would you like information on how to vote and/or how to register to vote? Yes 6 No

Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by
this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions
are optional.
8. Would you say you can carry on a conversation in English, both understanding & speaking? 6 Very well Well Not well Not at all Prefer not to answer
9. Would you say you can read a newspaper or book in English? 6 Very well Well Not well Not at all Prefer not to answer
10. Do you or any member of your household have a disability? Yes 6 No Prefer not to answer
11. Are you or your spouse a Veteran from the U.S. Armed Forces? Yes 6 No Prefer not to answer
12. Your race?
American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

13. Your spouse’s race?

American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White Prefer not to answer

88
6 No spouse

14. Your ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer

15. Your spouse’s ethnicity? Hispanic or Latino Not Hispanic or Latino Prefer not to answer 6 No spouse

Additional comments

Privacy Act and Paperwork Reduction Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we
do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting
you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at
volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you
do not provide the requested information, the IRS may not be able to use your assistance in these programs. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public
information requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler,
please write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, 1 Gross distribution OMB No. 1545-0119 Distributions From
country, ZIP or foreign postal code, and telephone no. Pensions, Annuities,
Retirement or
FREEDOM BANK, CUSTODIAN
$
2a Taxable amount
3,000.00
2023 Profit-Sharing Plans,
IRAs, Insurance
FOR TRADITIONAL IRA OF JULIA OAKLEY
Contracts, etc.
300 MARIN STREET $ 3,000.00 Form 1099-R
YOUR CITY, YOUR STATE, ZIP 2b Taxable amount Total Copy B
not determined distribution
Report this
PAYER’S TIN RECIPIENT’S TIN 3 Capital gain (included in 4 Federal income tax
income on your
box 2a) withheld
federal tax
return. If this
48-200XXXX 605-00-XXXX $ $ 300.00 form shows
RECIPIENT’S name 5 Employee contributions/ 6 Net unrealized federal income
Designated Roth appreciation in tax withheld in
contributions or employer’s securities
JULIA OAKLEY insurance premiums box 4, attach
$ $ this copy to
IRA/ your return.
Street address (including apt. no.) 7 Distribution 8 Other
code(s) SEP/
SIMPLE
159 ARCHER AVENUE This information is
1 4 $ %
being furnished to
City or town, state or province, country, and ZIP or foreign postal code 9a Your percentage of total 9b Total employee contributions the IRS.
YOUR CITY, YOUR STATE, ZIP distribution %$
10 Amount allocable to IRR 11 1st year of desig. 12 FATCA filing 14 State tax withheld 15 State/Payer’s state no. 16 State distribution
within 5 years Roth contrib. requirement
$ $
$ $ $
Account number (see instructions) 13 Date of 17 Local tax withheld 18 Name of locality 19 Local distribution
payment $ $
$ $
Form 1099-R [Link]/Form1099R Department of the Treasury - Internal Revenue Service

a Employee’s social security number Safe, accurate, Visit the IRS website at
605-00-XXXX OMB No. 1545-0008 FAST! Use [Link]/efile

b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

35-700XXX $40,200.00 $3,100.00

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

$41,200.00 $2,554.40
WE WIN INC. 5 Medicare wages and tips 6 Medicare tax withheld

200 VENTURA BLVD $41,200.00 $597.40

7 Social security tips 8 Allocated tips
YOUR CITY, YOUR STATE, ZIP
d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e D $1,000
JULIA OAKLEY 13 Statutory
employee
Retirement
plan
Third-party
sick pay
12b
C

X
o

159 ARCHER BLVD d

e

14 Other 12c
YOUR CITY, YOUR STATE, ZIP C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS 57-200XXX $40,200.00 $800.00

Form W-2 Wage and Tax Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
2023 Department of the Treasury—Internal Revenue Service

This information is being furnished to the Internal Revenue Service.

89
 CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP OMB No. 1545-0116
or foreign postal code, and telephone no.
QUICK MARKET Form 1099-NEC
Nonemployee
123 LILAC AVENUE
YOUR CITY, YOUR STATE, ZIP (Rev. January 2022) Compensation
For calendar year
20 23
PAYER’S TIN RECIPIENT’S TIN 1 Nonemployee compensation Copy B
63-400XXXX 605-00-XXXX $ 1,000 For Recipient
RECIPIENT’S name 2 Payer made direct sales totaling $5,000 or more of This is important tax
consumer products to recipient for resale information and is being
JULIA OAKLEY furnished to the IRS. If you are
3 required to file a return, a
negligence penalty or other
Street address (including apt. no.) sanction may be imposed on
159 ARCHER AVENUE 4 Federal income tax withheld you if this income is taxable
and the IRS determines that it
City or town, state or province, country, and ZIP or foreign postal code $ has not been reported.
YOUR CITY, YOUR STATE, ZIP 5 State tax withheld 6 State/Payer’s state no. 7 State income
Account number (see instructions) $ $
$ $
Form 1099-NEC (Rev. 1-2022) (keep for your records) [Link]/Form1099NEC Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)

FILER’S name, street address, city or town, state or province, country, ZIP FILER’S TIN OMB No. 1545-2205
or foreign postal code, and telephone no.
63-400XXXX Payment Card and
QUICK MARKET PAYEE’S TIN Form 1099-K Third Party
123 LILAC AVENUE
605-00-XXXX
YOUR CITY, YOUR STATE, ZIP
1a Gross amount of payment
(Rev. January 2022) Network
card/third party network
transactions For calendar year Transactions
$ 7,625.00 20 23
1b Card Not Present 2 Merchant category code
transactions Copy B
Check to indicate if FILER is a (an): Check to indicate transactions $ For Payee
reported are:
Payment settlement entity (PSE) Payment card 3 Number of payment 4 Federal income tax
transactions withheld This is important tax
Electronic Payment Facilitator information and is
(EPF)/Other third party 4 Third party network 4 325 $ being furnished to
PAYEE’S name 5a January 5b February the IRS. If you are
required to file a
JULIA OAKLEY
$ 600.00 $ 750.00
return, a negligence
5c March 5d April penalty or other
sanction may be
Street address (including apt. no.) $ 800.00 $ 775.00
imposed on you if
5e May 5f June taxable income
results from this
159 ARCHER AVENUE $ 600.00 $ 350.00
transaction and the
5g July 5h August IRS determines that it
has not been
City or town, state or province, country, and ZIP or foreign postal code $ 400.00 $ 450.00
reported.
YOUR CITY, YOUR STATE, ZIP 5i September 5j October
PSE’S name and telephone number $ 650.00 $ 700.00
5k November 5l December
$ 800.00 $ 750.00
Account number (see instructions) 6 State 7 State identification no. 8 State income tax withheld
$
$
Form 1099-K (Rev. 1-2022) (Keep for your records) [Link]/Form1099K Department of the Treasury - Internal Revenue Service

Note: She also received $535 in cash payments per the interview notes.

90
XYZ Investments 2023 TAX REPORTING STATEMENT

456 Pima Plaza JULIA OAKLEY

Your City, YS, ZIP 159 Archer Avenue
Your City, YS, ZIP
Account No. 111-222
Recipient ID No. 605-00-XXXX
Payer’s Fed ID Number: 40-200XXXX
Form 1099-DIV* 2023 Dividends and Distributions
Copy B for Recipient (OMB NO. 1545-0110)

1aTotal Ordinary Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300.00

1b Qualified Dividends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225.00
2a Total Capital Gain Distributions (Includes 2b- 2d). . . . . . . . . . . . . . . . 350.00
2b Capital Gains that represent Unrecaptured 1250 Gain. . . . . . . . . . . . . . 0.00
2c Capital Gains that represent Section 1202 Gain. . . . . . . . . . . . . . . . . . . 0.00
2d Capital Gains that represent Collectibles (28%) Gain. . . . . . . . . . . . . . . 0.00
2e Section 897 Ordinary Dividends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
2f Section 897 Capital Gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
2 Nondividend Distributions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
3 Nondividend Distributions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
4 Federal Income Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
5 Section 199A Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32.00
6 Investment Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
7 Foreign Tax Paid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
8 Foreign Country or U.S. Possession. . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
9 Cash Liquidation Distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
10 Noncash Liquidation Distributions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
11 Exempt-Interest Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
12 Specified Private Activity Bond Interest Dividends. . . . . . . . . . . . . . . . . 0.00
13 State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
14 State Identification No.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
15 State Tax Withheld FATCA Filing Requirement . . . . . . . . . . . . . . . . . . . . . . .

Form 1099-MISC* 2023 Miscellaneous Income

Copy B for Recipient (OMB NO. 1545-0115)

2 Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
4 Federal Income Tax Withheld. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
8 Substitute Payments in Lieu of Dividends or Interest. . . . . . . . . . . . . . . 0.00
16 State Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
17 State/ Payer’s State No.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 State Income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

Form 1099-INT* 2023 Interest Income

Copy B for Recipient (OMB NO. 1545-0112)

1 Interest Income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.00

2 Early Withdrawal Penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
3 Interest on U.S. Savings Bonds and Treas. Obligations. . . . . . . . . . . . . 0.00
4 Federal Income Tax Withheld. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
5 Investment Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
6 Foreign Tax Paid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
7 Foreign Country or U.S. Possession. . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
8 Tax-Exempt Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
9 Specified Private Activity Bond Interest . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
14 Tax-Exempt Bond CUSIP No.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Summary of 2023 Proceeds From Broker and

Barter Exchange Transactions
Sales Price of Stocks, Bonds, etc.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,100.00
Federal Income Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

Gross Proceeds from each of your security transactions are reported individually to the IRS. Refer to

the Form 1099-B section of this statement. Report gross proceeds individually for each security on

the appropriate IRS tax return. Do not report gross proceeds in aggregate.

Page 1 of 2

91
XYZ Investments 2023 TAX REPORTING STATEMENT

456 Pima Plaza JULIA OAKLEY

Your City, YS, ZIP 159 Archer Avenue
Your City, YS, ZIP
Account No. 111-222
Recipient ID No. 605-00-XXXX
Payer’s Fed ID Number: 40-200XXXX

FORM 1099-B* 2023 Proceeds from Broker and Barter Exchange Transactions
Copy B for Recipient OMB NO. 1545-0715

Short-term transactions for which basis is reported to the IRS

Report on Form 8949 with Box A checked and/or Schedule D, Part I
(This Label is a Substitute for Boxes 1c & 6)

8 Description, 1d Stock or Other Symbol, CUSIP (IRS Form 1099-B box numbers are shown below in bold type)
Action 1b Date 1c Date sold 1a Quantity 1d Proceeds 1e Cost or Gain / Loss (-) 1g Wash Sale 4 Federal Income 14 15 State Tax
Acquired disposed Sold Other Basis Loss Disallowed Tax Withheld State Withheld

Iowa Co. Common Stock

Sale 01/20/2023 10/31/2023 200.000 2,000.00 2,750.00 (750.00)
TOTALS 2,000.00 2,750.00

FORM 1099-B* 2023 Proceeds from Broker and Barter Exchange Transactions
Copy B for Recipient OMB NO. 1545-0715

Long-term transactions for which basis is not reported to the IRS

Report on Form 8949 with Box E checked and/or Schedule D, Part II
(This Label is a Substitute for Boxes 1c & 6)

8 Description, 1d Stock or Other Symbol, CUSIP (IRS Form 1099-B box numbers are shown below in bold type)
Action 1b Date 1c Date sold 1a Quantity 1d Proceeds 1e Cost or Gain / Loss (-) 1g Wash Sale 4 Federal Income 14 15 State Tax
Acquired disposed Sold Other Basis Loss Disallowed Tax Withheld State Withheld

Iowa Co. Common Stock

Sale 10/12/2008 10/31/2023 200.000 4,100.00 2,000.00 2,100.00
TOTALS 4,100.00 2,000.00

This is important tax information and is being furnished to the Internal Revenue Service. If you are

required to file a return, a negligence penalty or other sanction may be imposed on you if this income

is taxable and the IRS determines that it has not been reported.

Page 2 of 2

92
 VOID CORRECTED
RECIPIENT’S/LENDER’S name, street address, city or town, state or OMB No. 1545-1576
province, country, ZIP or foreign postal code, and telephone number
Student
2023
FINANCIAL AID PARTNERS 2
305 WASHINGTON DR Loan Interest
YOUR CITY, YOUR STATE, ZIP
Statement
Form 1098-E
RECIPIENT’S TIN BORROWER’S TIN 1 Student loan interest received by lender
38-800XXXX 605-00-XXXX $ 3,250.00 Copy C
BORROWER’S name For Recipient
JULIA OAKLEY
For Privacy Act and
Paperwork
Street address (including apt. no.)
Reduction Act
159 ARCHER AVENUE Notice, see the 2023
City or town, state or province, country, and ZIP or foreign postal code General
Instructions for
YOUR CITY, YOUR STATE, ZIP
Certain Information
Account number (see instructions) 2 Check if box 1 does not include loan origination fees Returns.
and/or capitalized interest, and the loan was made
before September 1, 2004 . . . . . . .
Form 1098-E [Link]/Form1098E Department of the Treasury - Internal Revenue Service

CORRECTED
FILER’S name, street address, city or town, state or province, country, ZIP or 1 Payments received for OMB No. 1545-1574
foreign postal code, and telephone number qualified tuition and related
expenses

2023
MAVERICK COLLEGE
10 COLLEGE AVENUE
$ 2,400.00 Tuition
YOUR CITY, YOUR STATE, ZIP
2 Statement
Form 1098-T
FILER’S employer identification no. STUDENT’S TIN 3 Copy B
37-700XXXX 605-00-XXXX For Student
STUDENT’S name 4 Adjustments made for a 5 Scholarships or grants
prior year This is important
JULIA OAKLEY tax information
$ $ and is being
furnished to the
Street address (including apt. no.) 6 Adjustments to 7 Checked if the amount
in box 1 includes IRS. This form
scholarships or grants
159 ARCHER AVENUE amounts for an must be used to
for a prior year complete Form 8863
City or town, state or province, country, and ZIP or foreign postal code academic period
beginning January– to claim education
YOUR CITY, YOUR STATE, ZIP $ March 2024 credits. Give it to the
tax preparer or use it to
Service Provider/Acct. No. (see instr.) 8 Checked if at least 9 Checked if a graduate 10 Ins. contract reimb./refund
prepare the tax return.
half-time student student 4
$
Form 1098-T (keep for your records) [Link]/Form1098T Department of the Treasury - Internal Revenue Service

93
 Julia Oakley 1234
159 Archer Avenue
YOUR CITY, STATE, ZIP
20

PAY TO THE
ORDER OF $
DOLLARS

Adelphia Bank and Trust

Anytown, State 00000

For

111000025 123456789 1234

94 94
Advanced Scenario 8: Test Questions
Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or
worksheets. Answer the questions following the scenario.
When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the
Xs as directed, or with any four digits of your choice.

23. What is the net long term capital gain reported on Julia's Schedule D?

a. $350
b. $2,100
c. $2,450
d. $6,100

24. Which of the following can be claimed as a business expense on Julia's Schedule C?

a. Business Parking
b. Speeding Ticket
c. Lunches
d. All of the above

25. Julia can take a student loan interest deduction of $3,250.

a. True
b. False

26. What is the total standard mileage deduction for her business on Schedule C?

a. $983
b. $1,638
c. $2,500
d. $2,518

27. The amount of Julia's lifetime learning credit is $480.

a. True
b. False

28. What is Julia's additional 10% tax on the early withdrawal from her IRA?

a. $0
b. $60
c. $240
d. $300

29. How can Julia prevent having a balance due next year?

a. She can increase the withholding on her Form W-4.

b. She can make estimated tax payments.
c. She can use the IRS withholding calculator to estimate her withholding for next year.
d. All of the above

95
Advanced Scenario 9: David MacLee
Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or
worksheets. Answer the questions following the scenario.
When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the
Xs as directed, or with any four digits of your choice.

Interview Notes

• David is age 40 and was widowed in July, 2022. He has a daughter, Linda, age 8, who lived with him the
entire year.
• David provided the entire cost of maintaining the household and over half of the support for Linda. In order
to work, he pays childcare expenses to Uptown Daycare.
• David purchased health insurance for himself and his daughter through the Marketplace. He received a
Form 1095-A.
• David and Linda are U.S. citizens and lived in the United States all year in 2023.

96
 Department of the Treasury - Internal Revenue Service OMB Number
Form 13614-C
(October 2023) Intake/Interview and Quality Review Sheet 1545-1964

You will need: • Please complete pages 1-4 of this form.

• Tax Information such as Forms W-2, 1099, 1098, 1095. • You are responsible for the information on your return. Please provide
• Social Security cards or ITIN letters for all persons on your tax return. complete and accurate information.
• Picture ID (such as valid driver's license) for you and your spouse. • If you have questions, please ask the IRS-certified volunteer preparer.
Volunteers are trained to provide high quality service and uphold the highest ethical standards.
To report unethical behavior to the IRS, email us at [Link]@[Link]
Part I – Your Personal Information (If you are filing a joint return, enter your names in the same order as last year’s return)
1. Your first name M.I. Last name Best contact number Are you a U.S. citizen?
DAVID MACLEE YOUR PHONE NUMBER 6 Yes No
2. Your spouse’s first name M.I. Last name Best contact number Is your spouse a U.S. citizen?
Yes No
3. Mailing address Apt #
City State ZIP code
100 BROOKS DRIVE YOUR CITY YS YOUR ZIP
4. Your Date of Birth 5. Your job title 6. Last year, were you: a. Full-time student Yes 6 No
4/12/1983 JANITOR b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
7. Your spouse’s Date of Birth 8. Your spouse’s job title 9. Last year, was your spouse: a. Full-time student Yes No
b. Totally and permanently disabled
Yes No c. Legally blind Yes No
10. Can anyone claim you or your spouse as a dependent? Yes 6 No Unsure
11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN? Yes 6 No
12. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service)

97
Part II – Marital Status and Household Information
1. As of December 31, 2023, what Never Married (This includes registered domestic partnerships, civil unions, or other formal relationships under state law)
was your marital status? Married a. If Yes, Did you get married in 2023? Yes No
b. Did you live with your spouse during any part of the last six months of 2023? Yes No
Divorced Date of final decree
Legally Separated Date of separate maintenance decree
6 Widowed Year of spouse’s death 2022
2. List the names below of:
If additional space is needed check here and list on page 3
• everyone who lived with you last year (other than your spouse)
• anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer
Name (first, last) Do not enter your Date of Birth Relationship Number of US Resident Single or Full-time Totally and Is this Did this Did this Did the Did the
name or spouse’s name below (mm/dd/yy) to you (for months Citizen of US, Married as Student Permanently person a person person taxpayer(s) taxpayer(s)
example: lived in (yes/no) Canada, of 12/31/23 last year Disabled qualifying provide have less provide more pay more than
son, your home or Mexico (S/M) (yes/no) (yes/no) child/relative more than than $4,700 than 50% of half the cost of
daughter, last year last year of any other 50% of his/ of income? support for maintaining a
parent, (yes/no) person? her own (yes,no,n/a) this person? home for this
none, etc) (yes/no) support? (yes/no/n/a) person?
(a) (b) (c) (d) (e) (f) (g) (h) (i) (yes,no,n/a) (yes/no)
LINDA MACLEE 7/24/2015 DAUGH 12 YES YES S NO NO

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 Page 2
Check appropriate box for each question in each section

Yes No Unsure Part III – Income – Last Year, Did You (or Your Spouse) Receive
6 1. (B) Wages or Salary? (Form W-2) If yes, how many jobs did you have last year?
6 2. (A) Tip Income?
6 3. (B) Scholarships? (Forms W-2, 1098-T)
6 4. (B) Interest/Dividends from: checking/savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 1099-DIV)
6 5. (B) Refund of state/local income taxes? (Form 1099-G)
6 6. (B) Alimony income or separate maintenance payments?
6 7. (A) Self-Employment income? (Forms 1099-MISC, 1099-NEC, 1099-K, cash, digital assets, or other property or services)
6 8. (A) Cash/check/digital assets, or other property or services for any work performed not reported on Forms W-2 or 1099?
6 9. (A) Income (or loss) from the sale or exchange of stocks, bonds, digital assets or real estate? (including your home) (Forms 1099-S, 1099-B)
6 10. (B) Disability income? (such as payments from insurance, or workers compensation) (Forms 1099-R, W-2)
6 11. (A) Retirement income or payments from pensions, annuities, and or IRA? (Form 1099-R)
6 12. (B) Unemployment Compensation? (Form 1099-G)
6 13. (B) Social Security or Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099)
6 14. (M) Income (or loss) from rental property?
6 15. (B) Other income? (gambling, lottery, prizes, awards, jury duty, digital assets, Sch K-1, royalties, foreign income, etc.)

98
Yes No Unsure Part IV – Expenses – Last Year, Did You (or Your Spouse) Pay
6 1. (B) Alimony or separate maintenance payments? If yes, do you have the recipient’s SSN? Yes No
6 2. Contributions or repayments to a retirement account? IRA (A) Roth IRA (B) 401K (B) Other
6 3. (B) College or post secondary educational expenses for yourself, spouse or dependents? (Form 1098-T)
6 4. Any of the following? (A) Medical & Dental (including insurance premiums) (A) Mortgage Interest (Form 1098)
(A) Taxes (State, Real Estate, Personal Property, Sales) (B) Charitable Contributions
6 5. (B) Child or dependent care expenses such as daycare?
6 6. (B) For supplies used as an eligible educator such as a teacher, teacher’s aide, counselor, etc.?
6 7. (A) Expenses related to self-employment income or any other income you received?
6 8. (B) Student loan interest? (Form 1098-E)
Yes No Unsure Part V – Life Events – Last Year, Did You (or Your Spouse)
6 1. (A) Have a Health Savings Account? (Forms 5498-SA, 1099-SA, W-2 with code W in box 12)
6 2. (A) Have credit card, student loan or mortgage debt cancelled/forgiven by a lender or have a home foreclosure? (Forms 1099-C, 1099-A)
6 3. (A) Adopt a child?
6 4. (B) Have Earned Income Credit, Child Tax Credit or American Opportunity Credit disallowed in a prior year? If yes, for which tax year?
6 5. (A) Purchase and install energy-efficient home items? (such as windows, furnace, insulation, etc.)
6 6. (A) Receive the First Time Homebuyers Credit in 2008?
6 7. (B) Make estimated tax payments or apply last year’s refund to this year’s tax? If so how much?
6 8. (A) File a federal return last year containing a “capital loss carryover” on Form 1040 Schedule D?
6 9. (A) Have health coverage through the Marketplace (Exchange)? [Provide Form 1095-A]
Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)
 Page 3
Additional Information and Questions Related to the Preparation of Your Return
1. Would you like to receive written communications from the IRS in a language other than English? Yes 6 No If yes, which language?

2. Presidential Election Campaign Fund (If you check a box, your tax or refund will not change)
Check here if you, or your spouse if filing jointly, want $3 to go to this fund 6 You Spouse
3. If you are due a refund, would you like: a. Direct deposit b. To purchase U.S. Savings Bonds c. To split your refund between different accounts
6 Yes No Yes 6 No Yes 6 No

4. If you have a balance due, would you like to make a payment directly from your bank account? Yes 6 No

5. Did you live in an area that was declared a Federal disaster area? Yes 6 No If yes, where?
6. Did you, or your spouse if filing jointly, receive a letter from the IRS? Yes 6 No

7. Would you like information on how to vote and/or how to register to vote? Yes 6 No

Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by
this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions
are optional.
8. Would you say you can carry on a conversation in English, both understanding & speaking? 6 Very well Well Not well Not at all Prefer not to answer
9. Would you say you can read a newspaper or book in English? 6 Very well Well Not well Not at all Prefer not to answer
10. Do you or any member of your household have a disability? Yes 6 No Prefer not to answer
11. Are you or your spouse a Veteran from the U.S. Armed Forces? Yes 6 No Prefer not to answer
12. Your race?
American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

13. Your spouse’s race?

99
American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White Prefer not to answer
6 No spouse

14. Your ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer

15. Your spouse’s ethnicity? Hispanic or Latino Not Hispanic or Latino Prefer not to answer 6 No spouse

Additional comments

Privacy Act and Paperwork Reduction Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we
do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting
you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at
volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you
do not provide the requested information, the IRS may not be able to use your assistance in these programs. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public
information requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler,
please write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 a Employee’s social security number Safe, accurate, Visit the IRS website at
328-00-XXXX OMB No. 1545-0008 FAST! Use [Link]/efile

b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
34-800XXXX $36,000.00 $1,700.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
COMPUTER MARKETS LLC $37,000.00 $2,294.00
1453 Roosevelt Circle 5 Medicare wages and tips 6 Medicare tax withheld
YOUR CITY, YOUR STATE, ZIP
$37,000.00 $536.50
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e
D $1,000.00
13 Statutory Retirement Third-party 12b
employee plan sick pay C
o
d
e
DAVID MACLEE 14 Other 12c
100 BROOKS DRIVE C
o
d
YOUR CITY, YOUR STATE, ZIP e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS 34-800XXXX $36,000.00 $600.00

Form W-2 Wage and Tax Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
2023 Department of the Treasury—Internal Revenue Service

This information is being furnished to the Internal Revenue Service.

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP Payer’s RTN (optional) OMB No. 1545-0112
or foreign postal code, and telephone no.
ADELPHI BANK AND TRUST 2 Form 1099-INT Interest
8020 YONKERS BLVD
YOUR CITY, YOUR STATE, ZIP 1 Interest income (Rev. January 2022)
Income
For calendar year
$ 130.00 20 23
2 Early withdrawal penalty
Copy 2
PAYER’S TIN RECIPIENT’S TIN $ 26.00
3 Interest on U.S. Savings Bonds and Treasury obligations
22-700XXXX 328-00-XXXX
$
RECIPIENT’S name 4 Federal income tax withheld 5 Investment expenses

DAVID MACLEE $ $
6 Foreign tax paid 7 Foreign country or U.S. possession To be filed with
recipient’s state
Street address (including apt. no.) $
income tax
8 Tax-exempt interest 9 Specified private activity bond
100 BROOKS DRIVE interest
return, when
required.
City or town, state or province, country, and ZIP or foreign postal code $ $
10 Market discount 11 Bond premium
YOUR CITY, YOUR STATE, ZIP

FATCA filing $ $
requirement
12 Bond premium on Treasury obligations 13 Bond premium on tax-exempt bond
$ $
Account number (see instructions) 14 Tax-exempt and tax credit 15 State 16 State identification no. 17 State tax withheld
bond CUSIP no.
$
$
Form 1099-INT (Rev. 1-2022) [Link]/Form1099INT Department of the Treasury - Internal Revenue Service

100
Form 1095-A Health Insurance Marketplace Statement VOID OMB No. 1545-2232

Department of the Treasury

Internal Revenue Service ▶ Go
▶ Do not attach to your tax return. Keep for your records.

to [Link]/Form1095A for instructions and the latest information.

CORRECTED 2023
Part I Recipient Information
1 Marketplace identifier 2 Marketplace-assigned policy number 3 Policy issuer’s name
12-3456789 987654
4 Recipient’s name 5 Recipient’s SSN 6 Recipient’s date of birth
DAVID MACLEE 328-00-XXXX 4/12/1983
7 Recipient’s spouse’s name 8 Recipient’s spouse’s SSN 9 Recipient’s spouse’s date of birth

10 Policy start date 11 Policy termination date 12 Street address (including apartment no.)
01/01/2023 12/31/2023 100 BROOKS DRIVE
13 City or town 14 State or province 15 Country and ZIP or foreign postal code
YOUR CITY YOUR STATE ZIP
Part II Covered Individuals

A. Covered individual name B. Covered individual SSN C. Covered individual D. Coverage start date E. Coverage termination date
date of birth

16
DAVID MACLEE 328-00-XXXX 04/12/1983 01/01/2023 12/31/2023

LINDA MACLEE 125-00-XXXX 07/24/2015 01/01/2023 12/31/2023

17

18

19

20

Part III Coverage Information

A. Monthly enrollment premiums B. Monthly second lowest cost silver C. Monthly advance payment of
Month
plan (SLCSP) premium premium tax credit

21 January $446 $602 $388

22 February $446 $602 $388

23 March $446 $602 $388

24 April $446 $602 $388

25 May $446 $602 $388

26 June $446 $602 $388

27 July $446 $602 $388

28 August $446 $602 $388

29 September $446 $602 $388

30 October $446 $602 $388

31 November $446 $602 $388

32 December $446 $602 $388

33 Annual Totals $5,352 $7,224 $4,656

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 60703Q Form 1095-A (2023)

101
Uptown Day Care 303 Twiggs Trail
Your City, Your State, Zip
Ph: (555) 555-1234

December 31, 2023

Received from David MacLee

$2,400 for daycare services for Linda

Total amount received for after school care

in 2023 - $2,400

Ellen River

EIN: 35-900XXXX

102
Advanced Scenario 9: Test Questions
Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or
worksheets. Answer the questions following the scenario.
When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the
Xs as directed, or with any four digits of your choice.

30. What is David's most advantageous filing status?

a. Single
b. Married Filing Separately
c. Head of Household
d. Qualifying Surviving Spouse (QSS)

31. David MacLee's adjusted gross income on his Form 1040 is _______.

a. $8,404
b. $36,000
c. $36,104
d. $36,130

32. David can not claim which of the following credits on his tax return.

a. Child Tax Credit

b. Credit for Other Dependents
c. Premium Tax Credit
d. Child and Dependent Care Credit

33. David's retirement savings contributions credit on Form 8880 is $________. (Note: whole number only,
do not use special characters.)

34. The total amount of David's net premium tax credit on Form 1040 Schedule 3, line 9 is $696.

a. True
b. False

35. David's child and dependent care credit from Form 2441 is reported as a non-refundable credit on Form
1040, Schedule 3.

a. True
b. False

103 103
 Advanced Course Retest Questions

Directions

The first five scenarios do not require you to prepare a tax return. Read the interview notes for each
scenario carefully and use your training and resource materials to answer the questions after the
scenarios.

Advanced Scenario 1: Lydia Roadway

Interview Notes

• Lydia's husband, Morgan, moved out of their home in February of 2021. Lydia has had no contact with
Morgan since he moved out. Lydia and Morgan are not legally separated.
• Lydia has one child, Mary, age 10. She will claim Mary as a dependent on her 2023 tax return.
• Lydia is 31 years old.
• Lydia earned $42,300 in wages and received $50 of interest. Lydia had lottery winnings of $2,000 reported on
Form W2-G.
• Lydia paid all the costs of keeping up her home. She provided over half of the support for Mary.
• They all are U.S. citizens and have valid social security numbers. They lived in the U.S. all year.

Advanced Scenario 1: Retest Questions

1. Lydia qualifies for Head of Household filing status.

a. True
b. False

2. Who qualifies to claim the earned income credit for Mary?

a. Lydia
b. Morgan
c. Both Lydia and Morgan
d. Neither Lydia nor Morgan

3. Lydia does not need to report her gambling winnings on her federal tax return.

a. True
b. False

104
Advanced Scenario 2: Scott and Barbara Gyms
Interview Notes

• Scott and Barbara are married and want to file a joint return.
• Scott is a U.S. citizen and has a valid Social Security number. Barbara is a resident alien and has an ITIN.
They resided in the United States all year with their children.
• Scott and Barbara have two children, Maria, age 8, and Luis, age 16. Maria and Luis are U.S. citizens and
have valid Social Security numbers.
• Scott earned $22,000 in wages.
• Barbara earned $20,000 in wages.
• In order to work, the Gymses paid $2,000 to their son Luis to care for Maria after school.
• Scott and Barbara provided all of the support for their two children.

Advanced Scenario 2: Retest Questions

4. The maximum amount Scott and Barbara are eligible to claim for the Child Tax Credit is $2,000.

a. True
b. False

5. Payments made to Luis can be claimed on Form 2441 as child and dependent care expenses.

a. True
b. False

105
Advanced Scenario 3: Rose Jones
Interview Notes

• Rose Jones, age 57, is single.

• Rose earned wages of $52,000 and was enrolled the entire year in a high deductible health plan (HDHP)
with self-only coverage.
• During the year, Rose contributed $2,000 to her Health Savings Account (HSA) and her mother also
contributed $1,000 to Rose's HSA.
• Rose's Form W-2 shows $850 in Box 12 with code W. She has Form 5498-SA showing $3,850 in Box 2.
• Rose took a distribution from her HSA to pay her unreimbursed expenses:
o 8 visits to a physical therapist after her knee surgery $400
o unreimbursed doctor bills for $1,100
o prescription medicine $280
o replacement of a crown $1,500
o deep cleaning for teeth: $300
o over the counter medication $40
o gym membership $240

• Rose is a U.S. citizen with a valid Social Security number.

Advanced Scenario 3: Retest Questions

6. Rose cannot include her mother's contribution on Form 8889, Part 1.

a. True
b. False

7. Rose is eligible to contribute an additional $2,000 to her HSA because she is age 55 or older.

a. True
b. False

8. The over the counter medicine is a qualified medical expense for HSA purposes.

a. True
b. False

106
Advanced Scenario 4: Carmen Gomez
Interview Notes

• Carmen, age 61, is single. She owns her home and provided all the costs of keeping up her home for the
entire year. Her only income for 2023 was $48,000 in W-2 wages.
• Abigail, age 24, and her daughter Andrea, age 4, moved in with Abigail 's mother, Carmen, after she
separated from her spouse in April of 2021. Abigail 's only income for 2023 was $25,000 in wages. Abigail
provided over half of her own support. Andrea did not provide more than half of her own support.
• Abigail will not file a joint return with her spouse.
• All individuals in the household are U.S. citizens with valid Social Security numbers. No one has a
disability. They lived in the United States all year.

Advanced Scenario 4: Retest Questions

9. Either Carmen or Abigail can claim Andrea as a dependent.

a. True
b. False

10. Which of the following statements is true?

a. Abigail is not eligible to claim Andrea for the EIC because her filing status is married filing separate.
b. Abigail is not eligible to claim the EIC for Andrea because she is under age 25.
c. Abigail is not eligible to claim Andrea for the EIC because her income is too high.
d. None of the above statements is true.

107
Advanced Scenario 5: Helen White
Interview Notes

• Helen is 48 years old and files as single.

• Her 2023 adjusted gross income (AGI) is $51,000, which includes gambling winnings of $2,000.
• Helen would like to itemize her deductions this year.
• Helen brings documents for the following expenses:
o $9,000 Hospital and doctor bills
o $500 Contributions to Health Savings Account (HSA)
o $3,600 State withholding (higher than Helen's calculated state sales tax deduction)
o $300 Personal property taxes based on the value of the vehicle
o $400 Friend’s personal GoFundMe campaign
o $275 Cash contributions to the Red Cross
o $200 Fair market value of clothing in good condition donated to the Salvation Army (Helen purchased
clothing for $900)
o $7,300 Mortgage interest
o $2,300 Real estate tax
o $150 Homeowners association fees
o $3,000 Gambling losses

Advanced Scenario 5: Retest Questions

11. If Helen chooses to itemize, which of the following is she not eligible to claim as a deduction on
Schedule A?

a. $7,300 mortgage interest

b. $150 Homeowner's Association fees
c. $2,300 real estate tax
d. $275 contribution to the Red Cross

12. Helen is eligible to claim $2,000 in gambling losses as a deduction on her Schedule A.

a. True
b. False

108
Advanced Scenario 6: Mike Cooper
Interview Notes

• Mike Cooper is 26 years old and single. He provides all of his own support.
• Mike works at a grocery store and earned $15,250 in wages.
• Mike was not a full time student, but took two management courses at a community college to improve his
job skills. He wants to know if that qualifies for any tax benefit.
• Mike is a U.S. citizen and lived in the U.S. for the entire year. He has a valid Social Security number.

Advanced Scenario 6: Retest Questions

13. Mike's modified adjusted gross income (MAGI) must be less than $90,000 to claim the Lifetime Learning
Credit in 2023.

a. True
b. False
14. Mike is eligible to claim the earned income credit on his 2023 tax return.

a. True
b. False

109
Advanced Scenario 7: Matthew and Rebecca Monroe
Interview Notes

Matthew is a 6th grade teacher at a public school. Matthew and Rebecca are married and choose to file
Married Filing Jointly on their 2023 tax return.

• Matthew worked a total of 1,500 hours in 2023. During the school year, he spent $733 on unreimbursed
classroom expenses.
• Rebecca retired in 2020 and began receiving her pension on November 1st of that year. She explains that
this is a joint and survivor annuity. She has already recovered $1,259 of the cost of the plan.
• Matthew settled with his credit card company on an outstanding bill and brought the Form 1099-C to the site.
They aren’t sure how it will impact their tax return for tax year 2023. The Monroes determined that they were
solvent as of the date of the canceled debt.
• Rebecca received $200 from Jury duty.
• Their daughter, Safari, is in her second year of college pursuing a bachelor’s degree in Biochemistry at a
qualified educational institution. She received a scholarship and the terms require that it be used to pay
tuition. Box 2 was not filled in and Box 7 was not checked on her Form 1098-T for the previous tax year.
The Monroes provided Form 1098-T and an account statement from the college that included additional
expenses. The Monroes paid $865 for books and equipment required for Safari's courses. This information
is also included on the college statement of account. The Monroes claimed the American Opportunity Credit
last year for the first time.
• Safari does not have a felony drug conviction.
• They are all U.S. citizens with valid Social Security numbers.

Advanced Scenario 7: Retest Questions

15. The taxable portion of Rebecca's pension from Riverside Enterprises using the simplified method is
$19,419.

a. True
b. False

16. The taxable amount of Rebecca's social security income is:

a. $0
b. $18,630
c. $19,464
d. $22,899

17. The total amount of other income reported on the Monroe's Form 1040, Schedule 1 is $1,050.

a. True
b. False

18. What is the amount Matthew is eligible to claim as qualified educator expenses on Form 1040,
Schedule 1?

a. $0
b. $250
c. $300
d. $733

110
19. The Monroe's standard deduction on their Form 1040 for tax year 2023 is $27,700.

a. True
b. False

20. Which is not a qualifying expense for the American opportunity credit?

a. Parking pass
b. Required course related books
c. Tuition
d. Required course related equipment

21. Which of the following credits are the Monroes able to claim on their federal tax return?
a. Earned Income Credit
b. American Opportunity Credit
c. Child Tax Credit
d. Premium Tax Credit
22. The federal income tax withholding reported on the Monroe's Form 1040 is $5,200.

a. True
b. False

111
Advanced Scenario 8: Julia Oakley
Interview Notes

• Julia is a data entry clerk, age 26, and single.

• Julia has investment income and a consolidated broker’s statement.
• Julia is self-employed delivering groceries for Quick Market on the weekends. She received a Form 1099-
NEC and a Form 1099-K. She received additional cash payments of $535.
• Julia uses the cash method of accounting. She uses business code 492000.
• Julia provided a statement from the grocery delivery service indicating the fees paid for the year. These fees
are considered ordinary and necessary for the grocery delivery business:
o $150 for insulated box rental
o $50 for vehicle safety inspection (required by Quick Market)
o $600 for Quick Market fees

• Julia also kept receipts for the following out-of-pocket expenses:

o $80 for business parking
o $300 for speeding ticket
o $160 for Julia's lunches

• Julia’s record keeping application shows she has driven a total of 2,500 miles during and between
deliveries. She also drove 1,500 miles between her home and the first and last delivery of each day.
o She placed her only vehicle, an SUV, in service on 3/15/2020. The total mileage on her SUV for tax year
2023 was 12,000 miles. Of that, 8,000 miles were personal miles. Julia will take the standard business
mileage rate.

• Julia is paying off her student loan from 2017, when she completed her undergraduate degree.
• Julia is working towards her Master of Education degree to start a new career as an Associate Professor.
She took a few college courses this year at an accredited college.
• Julia took an early distribution of $3,000 from her IRA in April. She used $2,400 of the IRA distribution to pay
her educational expenses.
• If Julia has a refund, she would like it deposited into her checking account.

Advanced Scenario 8: Retest Questions

23. Julia's net long term capital gain reported on Schedule D is $1,700.

a. True
b. False

24. Julia can claim the speeding ticket as a business expense on her Schedule C.

a. True
b. False

25. What is the amount Julia can take as a student loan interest deduction on her Form 1040, Schedule 1?

a. $0
b. $750
c. $2,500
d. $3,250
112
26. The total standard mileage deduction for Julia's business on Schedule C is $983.

a. True
b. False

27. Julia meets the qualifications to claim the American Opportunity Credit.

a. True
b. False

28. Julia will have to pay $60 additional tax because she received the early distribution from her IRA.

a. True
b. False

29. Julia can make estimated tax payments to avoid owing tax next year.

a. True
b. False

113
Advanced Scenario 9: David MacLee
Interview Notes

• David is age 40 and was widowed in 2022. He has a daughter, Linda, age 8.
• David provided the entire cost of maintaining the household and over half of the support for Linda. In order
to work, he pays childcare expenses to Uptown Daycare.
• David purchased health insurance for himself and his daughter through the Marketplace. He received a
Form 1095-A.
• David and Linda are U.S. citizens and lived in the United States all year in 2023.

Advanced Scenario 9: Retest Questions

30. David is eligible to claim the Qualifying Surviving Spouse filing status.

a. True
b. False

31. David's adjusted gross income is $36,130.

a. True
b. False

32. David is eligible to claim the child tax credit.

a. True
b. False

33. David qualifies to claim a retirement savings contribution credit.

a. True
b. False

34. David's net premium tax credit on his Schedule 3, line 9 is $_______. (Note: whole number only, do not
use special characters.)

35. David's child and dependent care credit is refundable in 2023.

a. True
b. False

114
 Military Course Scenarios and Test Questions
Directions

The first four scenarios do not require you to prepare a tax return. Read the interview notes for the
scenario carefully and use your training and resource materials to answer the questions.

Military Scenario 1: Amanda Franks

Interview Notes

• Amanda Franks is single.

• Amanda is an engineer in the Marine Corp Reserve. She attended training drills one weekend a month for
12 months in 2023.
• Amanda only owns one vehicle. She placed her vehicle in service on March 15, 2021.
• Amanda's total mileage in 2023 was 11,200 miles.
• Amanda's duty station is 119 miles away from her residence. She drove 2,856 miles to and from her duty
station based on her travel log.
• Amanda paid $688 for meals while attending training drills. Lodging was provided for free on the base
since she is enlisted.
• Meals were within federal per diem rates for the area.
• Amanda paid $135 for the cost and upkeep of her uniforms. She is permitted to wear her uniform for off
duty purposes.
• Amanda did not receive reimbursement for any of her out-of-pocket expenses.
• Amanda paid $72 in tolls, but parking on base was free.

Military Scenario 1: Test Questions

1. Amanda is not able to take an adjustment to income for:

a. Mileage to and from her duty station

b. Meals
c. Tolls
d. Uniforms

2. The amount of the deductible mileage expense is $1,871.

a. True
b. False.

115
Military Scenario 2: Cory and Chelsea Springs
Interview Notes

• Cory and Chelsea lived in Norfolk, VA where Cory was stationed in the Navy for four years. He received
new orders to move to New Orleans, LA naval base. This is a permanent change of station (PCS).
• They decided to make a Personally Procured Move (PPM).
• Chelsea traveled to New Orleans in May to find a house to rent. She wanted a home close to the French
quarter. She spent $1,212 on round-trip airfare, hotel, food, and rental car.
• Cory and Chelsea spent $295 on boxes, tape, bubble wrap, and mattress bags. They paid $695 for the
rental truck.
• On June 2, 2023, Cory and Chelsea packed up their belongings and began driving from Norfolk to New
Orleans. Along the way, they stopped in Jackson, MS to visit their parents.
• The Springs drove their rental truck a total of 1,154 miles. The shortest, most direct route calculated by the
Navy was 1,013 miles.
• They stayed a total of 7 nights instead of the authorized 3 nights. The allowable lodging per diem was $77
per night.
• Cory and Chelsea spent $268 for food and $100 on college sweatshirts. They spent a total of $120 on
basketball tickets while in Jackson.
• They paid $35 in highway tolls and $40 for parking as part of the expected move.
• Their move was estimated to cost $1,960 and the Navy provided $1,764 in advance.
• Cory and Chelsea are U.S. citizens and have valid Social Security numbers.

Military Scenario 2: Test Questions

3. The Springs net financial profit from the move will be reported on:

a. Form 1099-MISC, Miscellaneous Information

b. Form W-2, Wage and Tax Statement
c. Form 1040 Schedule A, Itemized Deductions
d. It doesn’t need to be reported.

4. The Springs can deduct the cost of 4 extra nights lodging and house hunting trip as qualified moving
expenses.

a. True
b. False

5. How much can Cory and Chelsea claim for the mileage $ _______. (Round to nearest dollar)

a. $223
b. $254
c. $664
d. $756

6. How much can Cory and Chelsea claim as their total qualified lodging expenses?

a. $0
b. $77
c. $231
d. $539
116
Military Scenario 3: Sasha Pippen
Interview Notes

• Sasha Pippen is a retired member of the U.S. Air Force.

• She received Form 1099-R for retirement payments from the Defense Finance and Accounting Service.
• Form 1099-R indicates $35,000 in Box 1 and Box 2a.
• Sasha is considered 10% disabled and received a letter of determination from the Department of Veterans
Affairs (VA).
• She received a payment in the amount of $1,645 from the VA for disability.

Military Scenario 3: Test Questions

7. Which of the following documents are issued by the VA for disability payments?

a. Form W-2, Wage and Tax Statement

b. Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, Insurance
Contracts, etc.
c. Form W-2 or 1099-R, depending on type of disability.
d. No tax form is required to be issued; however, Sasha may receive a statement.

8. The disability payment of $1,645 that Sasha received from the VA is taxable.

a. True
b. False

117
Military Scenario 4: Scott and Mary Johnson
Interview Notes

• Scott and Mary Johnson are married and have a 10 year old son who lived with Scott all year.
• Mary was deployed to a designated combat zone on December 2, 2023. Her last day in the combat zone is
scheduled for July 7, 2024.
• Mary's Form W-2 shows:
o Box 1 = $12,000
o Box 12a = $21,500, Code Q

• Scott's Form W-2 shows $21,750 in Box 1. This is his only income.
• Scott, Mary, and their son are all U.S. citizens and have valid Social Security numbers. The entire family
lives in the U.S.

Military Scenario 4: Test Questions

9. Scott and Mary should count her combat pay to increase their Earned Income Credit.

a. True
b. False

10. How much time does Scott and Mary get to file their tax return after being away in the combat zone?
(Reminder 2024 is a leap year)

a. 0 days (they must file by 4/15/2024)

b. 106 days (length of normal filing season for 2023 return)
c. 180 days (additional time granted for serving in a combat zone)
d. 286 days (106 days in normal filing season for 2023 return plus 180 days for serving in a combat zone)

118
Military Scenario 5: Jesse and Nicole James
Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or
worksheets. Answer the questions following the scenario.

When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the
Xs as directed, or with any four digits of your choice.

Interview Notes

• Jesse and Nicole are married and want to file a joint return.
• Jesse and Nicole have an 18 year old son, Darren, who lived with them the entire year.
• Jesse was deployed and entered a combat zone on August 3, 2023. He returned to the U.S. on February
20, 2024.
• Nicole has rental property, which she placed into service in 2017.
• Rental property:
o Nicole is an active participant.
o Single family residence at 724 Main Street, Your City, Your State, Your Zip
o Purchased property: 5/3/2016
o Rented: 1/1/2023 to 12/31/2023
o Annual rental income: $23,150
o Insurance: $1,715
o Management fees: $950
o Nicole paid $2,195 to replace a hot water heater, repair a faucet, and caulk the bathtub. She fixed the
faucet herself and feels her time completing the repair was worth $150 compared to the estimate from
the plumber.
o Real estate property tax: $3,100
o Mortgage Interest: $3,850
o Depreciation: $2,400 (annual amount previously calculated by Nicole's accountant)
o Nicole did not make any payments that require her to file Form 1099

• They did not itemize last year and do not have enough deductions to itemize this year

119
120
 Department of the Treasury - Internal Revenue Service OMB Number
Form 13614-C
(October 2023) Intake/Interview and Quality Review Sheet 1545-1964

You will need: • Please complete pages 1-4 of this form.

• Tax Information such as Forms W-2, 1099, 1098, 1095. • You are responsible for the information on your return. Please provide
• Social Security cards or ITIN letters for all persons on your tax return. complete and accurate information.
• Picture ID (such as valid driver's license) for you and your spouse. • If you have questions, please ask the IRS-certified volunteer preparer.
Volunteers are trained to provide high quality service and uphold the highest ethical standards.
To report unethical behavior to the IRS, email us at [Link]@[Link]
Part I – Your Personal Information (If you are filing a joint return, enter your names in the same order as last year’s return)
1. Your first name M.I. Last name Best contact number Are you a U.S. citizen?
JESSE JAMES YOUR PHONE NUMBER 6 Yes No
2. Your spouse’s first name M.I. Last name Best contact number Is your spouse a U.S. citizen?
NICOLE JAMES YOUR PHONE NUMBER 6 Yes No
3. Mailing address Apt # City State ZIP code
237 NORTH 2ND STREET YOUR CITY YS YOUR ZIP
4. Your Date of Birth 5. Your job title 6. Last year, were you: a. Full-time student Yes 6 No
03/20/1978 SERVICE MEMBER b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
7. Your spouse’s Date of Birth 8. Your spouse’s job title 9. Last year, was your spouse: a. Full-time student Yes 6 No
10/25/1976 CUSTOMER SERVICE REP b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
10. Can anyone claim you or your spouse as a dependent? Yes 6 No Unsure
11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN? Yes 6 No
12. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service)

121
Part II – Marital Status and Household Information
1. As of December 31, 2023, what Never Married (This includes registered domestic partnerships, civil unions, or other formal relationships under state law)
was your marital status? 6 Married a. If Yes, Did you get married in 2023? Yes 6 No
b. Did you live with your spouse during any part of the last six months of 2023? 6 Yes No
Divorced Date of final decree
Legally Separated Date of separate maintenance decree
Widowed Year of spouse’s death
2. List the names below of:
• everyone who lived with you last year (other than your spouse) If additional space is needed check here and list on page 3
• anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer
Name (first, last) Do not enter your Date of Birth Relationship Number of US Resident Single or Full-time Totally and Is this Did this Did this Did the Did the
name or spouse’s name below (mm/dd/yy) to you (for months Citizen of US, Married as Student Permanently person a person person taxpayer(s) taxpayer(s)
example: lived in (yes/no) Canada, of 12/31/23 last year Disabled qualifying provide have less provide more pay more than
son, your home or Mexico (S/M) (yes/no) (yes/no) child/relative more than than $4,700 than 50% of half the cost of
daughter, last year last year of any other 50% of his/ of income? support for maintaining a
parent, (yes/no) person? her own (yes,no,n/a) this person? home for this
none, etc) (yes/no) support? (yes/no/n/a) person?
(a) (b) (c) (d) (e) (f) (g) (h) (i) (yes,no,n/a) (yes/no)
DARREN JAMES 04/21/2005 SON 12 YES YES S YES NO

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 Page 2
Check appropriate box for each question in each section

Yes No Unsure Part III – Income – Last Year, Did You (or Your Spouse) Receive
6 1. (B) Wages or Salary? (Form W-2) If yes, how many jobs did you have last year? 2
6 2. (A) Tip Income?
6 3. (B) Scholarships? (Forms W-2, 1098-T)
6 4. (B) Interest/Dividends from: checking/savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 1099-DIV)
6 5. (B) Refund of state/local income taxes? (Form 1099-G)
6 6. (B) Alimony income or separate maintenance payments?
6 7. (A) Self-Employment income? (Forms 1099-MISC, 1099-NEC, 1099-K, cash, digital assets, or other property or services)
6 8. (A) Cash/check/digital assets, or other property or services for any work performed not reported on Forms W-2 or 1099?
6 9. (A) Income (or loss) from the sale or exchange of stocks, bonds, digital assets or real estate? (including your home) (Forms 1099-S, 1099-B)
6 10. (B) Disability income? (such as payments from insurance, or workers compensation) (Forms 1099-R, W-2)
6 11. (A) Retirement income or payments from pensions, annuities, and or IRA? (Form 1099-R)
6 12. (B) Unemployment Compensation? (Form 1099-G)
6 13. (B) Social Security or Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099)
6 14. (M) Income (or loss) from rental property?
6 15. (B) Other income? (gambling, lottery, prizes, awards, jury duty, digital assets, Sch K-1, royalties, foreign income, etc.)
Yes No Unsure Part IV – Expenses – Last Year, Did You (or Your Spouse) Pay
6 1. (B) Alimony or separate maintenance payments? If yes, do you have the recipient’s SSN? Yes No

122
6 2. Contributions or repayments to a retirement account? IRA (A) Roth IRA (B) 401K (B) Other
6 3. (B) College or post secondary educational expenses for yourself, spouse or dependents? (Form 1098-T)
6 4. Any of the following? (A) Medical & Dental (including insurance premiums) (A) Mortgage Interest (Form 1098)
(A) Taxes (State, Real Estate, Personal Property, Sales) (B) Charitable Contributions
6 5. (B) Child or dependent care expenses such as daycare?
6 6. (B) For supplies used as an eligible educator such as a teacher, teacher’s aide, counselor, etc.?
6 7. (A) Expenses related to self-employment income or any other income you received?
6 8. (B) Student loan interest? (Form 1098-E)
Yes No Unsure Part V – Life Events – Last Year, Did You (or Your Spouse)
6 1. (A) Have a Health Savings Account? (Forms 5498-SA, 1099-SA, W-2 with code W in box 12)
6 2. (A) Have credit card, student loan or mortgage debt cancelled/forgiven by a lender or have a home foreclosure? (Forms 1099-C, 1099-A)
6 3. (A) Adopt a child?
6 4. (B) Have Earned Income Credit, Child Tax Credit or American Opportunity Credit disallowed in a prior year? If yes, for which tax year?
6 5. (A) Purchase and install energy-efficient home items? (such as windows, furnace, insulation, etc.)
6 6. (A) Receive the First Time Homebuyers Credit in 2008?
6 7. (B) Make estimated tax payments or apply last year’s refund to this year’s tax? If so how much?
6 8. (A) File a federal return last year containing a “capital loss carryover” on Form 1040 Schedule D?
6 9. (A) Have health coverage through the Marketplace (Exchange)? [Provide Form 1095-A]
Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)
 Page 3
Additional Information and Questions Related to the Preparation of Your Return
1. Would you like to receive written communications from the IRS in a language other than English? Yes 6 No If yes, which language?

2. Presidential Election Campaign Fund (If you check a box, your tax or refund will not change)
Check here if you, or your spouse if filing jointly, want $3 to go to this fund 6 You Spouse
3. If you are due a refund, would you like: a. Direct deposit b. To purchase U.S. Savings Bonds c. To split your refund between different accounts
Yes 6 No Yes 6 No Yes 6 No

4. If you have a balance due, would you like to make a payment directly from your bank account? Yes 6 No

5. Did you live in an area that was declared a Federal disaster area? Yes 6 No If yes, where?
6. Did you, or your spouse if filing jointly, receive a letter from the IRS? Yes 6 No

7. Would you like information on how to vote and/or how to register to vote? Yes 6 No

Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by
this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions
are optional.
8. Would you say you can carry on a conversation in English, both understanding & speaking? 6 Very well Well Not well Not at all Prefer not to answer
9. Would you say you can read a newspaper or book in English? 6 Very well Well Not well Not at all Prefer not to answer
10. Do you or any member of your household have a disability? Yes 6 No Prefer not to answer
11. Are you or your spouse a Veteran from the U.S. Armed Forces? 6 Yes No Prefer not to answer
12. Your race?
American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

13. Your spouse’s race?

American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

123
No spouse
14. Your ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer

15. Your spouse’s ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer No spouse
Additional comments

Privacy Act and Paperwork Reduction Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we
do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting
you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at
volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you
do not provide the requested information, the IRS may not be able to use your assistance in these programs. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public
information requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler,
please write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 a Employee’s social security number Safe, accurate, Visit the IRS website at
127-00-XXXX OMB No. 1545-0008 FAST! Use [Link]/efile

b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
40-600XXXX $12,000.00 $1,250.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
DFAS $29,150.00 $ 1,807.00
P.O. BOX 9999 5 Medicare wages and tips 6 Medicare tax withheld
IOWA CITY, IOWA 52240
$29,150.00 $ 422.68
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e
Q $ 17,150.00
13 Statutory Retirement Third-party 12b
employee plan sick pay C
o
d
e

JESSE JAMES 14 Other 12c

C
237 NORTH 2ND STREET o
d
e
YOUR CITY, YOUR STATE, ZIP
12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS 34-800XXXX $12,000.00 $660.00

Form W-2 Wage and Tax Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
2023 Department of the Treasury—Internal Revenue Service

This information is being furnished to the Internal Revenue Service.

a Employee’s social security number Safe, accurate, Visit the IRS website at
128-00-XXXX OMB No. 1545-0008 FAST! Use [Link]/efile

b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
34-600XXXX $16,500.00 $1,650.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
SIGNEX CORP $16,500.00 $1,023.00
2250 DELTA AVE 5 Medicare wages and tips 6 Medicare tax withheld
YOUR CITY, YOUR STATE, ZIP
$16,500.00 $239.25
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e
NICOLE JAMES 14 Other 12c
237 NORTH 2ND STREET C
o
d
YOUR CITY, YOUR STATE, ZIP e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS 34-600XXXX $16,500.00 $967.00

Form W-2 Wage and Tax Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
2023 Department of the Treasury—Internal Revenue Service

This information is being furnished to the Internal Revenue Service.

124
Military Scenario 5: Test Questions
11. Jesse and Nicole can claim $14,210 as their total rental expenses on their joint return?

a. True
b. False

12. What is the amount of Jesse's combat pay from his W-2?

a. $1,250
b. $12,000
c. $17,150
d. $29,150

13. Which schedule is used to report rental income and expenses?

a. Schedule A, Itemized Deductions
b. Schedule C, Profit or Loss From Business
c. Schedule D, Capital Gains or Losses
d. Schedule E, Supplemental Income and Loss

14. Combat pay ______________________

a. May increase the Earned Income Credit

b. Is reported on Form W-2 Box 12 with Code Q
c. May increase the Additional Child Tax Credit
d. All of the above

15. Which of the following credits can be claimed for their son, Darren?

a. Child Tax Credit

b. Credit for Other Dependents.
c. Earned Income Credit (Not counting his combat pay)
d. Both b and c

125
 Military Course Scenarios and Retest Questions
Directions

The first four scenarios do not require you to prepare a tax return. Read the interview notes for the scenario
carefully and use your training and resource materials to answer the questions.

Military Scenario 1: Amanda Franks

Interview Notes

• Amanda Franks is single.

• Amanda is an engineer in the Marine Corp Reserve. She attended training drills one weekend a month for
12 months in 2023.
• Amanda only owns one vehicle. She placed her vehicle in service on March 15, 2021.
• Amanda's total mileage in 2023 was 11,200 miles.
• Amanda's duty station is 119 miles away from her residence. She drove 2,856 miles to and from her duty
station based on her travel log.
• Amanda paid $688 for meals while attending training drills. Lodging was provided for free on the base
since she is enlisted.
• Meals were within federal per diem rates for the area.
• Amanda paid $135 for the cost and upkeep of her uniforms. She is permitted to wear her uniform for off
duty purposes.
• Amanda did not receive reimbursement for any of her out-of-pocket expenses.
• Amanda paid $72 in tolls, but parking on base was free.

Military Scenario 1: Retest Questions

1. The amount Amanda paid for meals and mileage is deductible as an adjustment to income.

a. True
b. False

2. What is the correct amount of the deductible mileage expense?

a. $0
b. $78
c. $1,871
d. $7,336

126
Military Scenario 2: Cory and Chelsea Springs
Interview Notes

• Cory and Chelsea lived in Norfolk, VA where Cory was stationed in the Navy for four years. He received
new orders to move to New Orleans, LA naval base. This is a permanent change of station (PCS).
• They decided to make a Personally Procured Move (PPM).
• Chelsea traveled to New Orleans in May to find a house to rent. She wanted a home close to the French
quarter. She spent $1,212 on round-trip airfare, hotel, food, and rental car.
• Cory and Chelsea spent $295 on boxes, tape, bubble wrap, and mattress bags. They paid $695 for the
rental truck.
• On June 2, 2023, Cory and Chelsea packed up their belongings and began driving from Norfolk to New
Orleans. Along the way, they stopped in Jackson, MS to visit their parents.
• The Springs drove their rental truck a total of 1,154 miles. The shortest, most direct route calculated by the
Navy was 1,013 miles.
• They stayed a total of 7 nights instead of the authorized 3 nights. The allowable lodging per diem was $77
per night.
• Cory and Chelsea spent $268 for food and $100 on college sweatshirts. They spent a total of $120 on
basketball tickets while in Jackson.
• They paid $35 in highway tolls and $40 for parking as part of the expected move.
• Their move was estimated to cost $1,960 and the Navy provided $1,764 in advance.
• Cory and Chelsea are U.S. citizens and have valid Social Security numbers.

Military Scenario 2: Retest Questions

3. Cory and Chelsea's net profit from their move will be reported on Form W-2, Wage and Tax Statement.

a. True
b. False

4. Which of the following are qualified moving expenses for Cory and Chelsea?

a. Expenses that are reasonable for the circumstances of the move.

b. Traveling expenses for the shortest most direct route available from the former home to the new home
including parking and tolls.
c. Expenses for stopovers, side trips, and pre-move house hunting.
d. Both a and b

5. The mileage cost for Cory and Chelsea's trip was $664.

a. True
b. False

6. The Springs can claim $231 as their lodging expense?

a. True
b. False

127
Military Scenario 3: Sasha Pippen
Interview Notes

• Sasha Pippen is a retired member of the U.S. Air Force.

• She received Form 1099-R for retirement payments from the Defense Finance and Accounting Service.
• Form 1099-R indicates $35,000 in Box 1 and Box 2a.
• Sasha is considered 10% disabled and received a letter of determination from the Department of Veterans
Affairs (VA).
• She received a payment in the amount of $1,645 from the VA for disability.

Military Scenario 3: Retest Questions

7. The $35,000 from Defense Finance and Accounting Service is subject to which type of tax?

a. Social Security Tax

b. Medicare Tax
c. Self Employment Tax
d. Federal Income Tax

8. The VA issues Form 1099-R for disability payments.

a. True
b. False

128
Military Scenario 4: Scott and Mary Johnson
Interview Notes

• Scott and Mary Johnson are married and have a 10 year old son who lived with Scott all year.
• Mary was deployed to a designated combat zone on December 2, 2023. Her last day in the combat zone is
scheduled for July 7, 2024.
• Mary's Form W-2 shows:
o Box 1 = $12,000
o Box 12a = $21,500, Code Q

• Scott's Form W-2 shows $21,750 in Box 1. This is his only income.
• Scott, Mary, and their son are all U.S. citizens and have valid Social Security numbers. The entire family
lives in the U.S.

Military Scenario 4: Retest Questions

9. Scott and Mary can choose to count her combat pay if it increases their Earned Income Tax Credit.

a. True
b. False

10. Scott and Mary have 286 days to file their tax return after she returns from the combat zone.

a. True
b. False

129
Military Scenario 5: Jesse and Nicole James
Interview Notes

• Jesse and Nicole are married and want to file a joint return.
• Jesse and Nicole have an 18 year old son, Darren, who lived with them the entire year.
• Jesse was deployed and entered a combat zone on August 3, 2023. He returned to the U.S. on February
20, 2024.
• Nicole has rental property, which she placed into service in 2017.
• Rental property:
o Nicole is an active participant
o Single family residence at 724 Main Street, Your City, Your State, Your Zip
o Purchased property: 5/3/2016
o Rented: 1/1/2023 to 12/31/2023
o Annual rental income: $23,150
o Insurance: $1,715
o Management fees: $950
o Nicole paid $2,195 to replace a hot water heater, repair a faucet, and caulk the bathtub.. She fixed the
faucet herself and feels her time completing the repair was worth $150 compared to the estimate from the
plumber.
o Real estate property tax: $3,100
o Mortgage Interest: $3,850
o Depreciation: $2,400 (annual amount previously calculated by Nicole's accountant)
o Nicole did not make any payments that require her to file Form 1099

• They did not itemize last year and do not have enough deductions to itemize this year.

130
Military Scenario 5: Retest Questions
Directions

Refer to the scenario information for Jesse and Nicole's income documents.

11. Which of the following is not an eligible rental expense deduction?

a. Insurance
b. Interest
c. Real estate taxes
d. Value of Nicole's labor
12. Code “Q” in box 12a of Jesse’s W-2 represents combat pay.

a. True
b. False

13. The James's net rental income (rental income minus expenses) is figured using Schedule C and
reported as self-employment income on Form 1040, Schedule 1, Additional Income and Adjustments to
Income.

a. True
b. False

14. Combat pay is is not taxable for Federal income tax purposes.

a. True
b. False

15. The James's can claim the Other Dependents Credit for their son, Darren.

a. True
b. False

131
 International Course Scenarios and Test Questions
Directions

The first two scenarios do not require you to prepare a tax return. Read the interview notes for each
scenario carefully and use your training and resource materials to answer the questions after the
scenarios.

International Scenario 1: Daniel and Ruth Kangaroo

Interview Notes

• Daniel and Ruth currently live in Australia.

• They moved there on August 10, 2020 and rent a 2-bedroom apartment. Daniel was transferred there for
an indefinite period of time. Daniel and Ruth intend to eventually return to the United States.
• Daniel is employed by a U.S.-based Fortune 500 company and Ruth teaches Mandarin as a second
language.
• Daniel and Ruth returned to the U.S. for 14 days for a wedding in June of 2023. They also took a 10-day
vacation to New Zealand in December of 2023.
• Neither Daniel nor Ruth work for the U.S. government.
• Daniel and Ruth have a house in the U.S. It is vacant while they are overseas. Their mother house sits
while they are living abroad.
• Daniel and Ruth are U.S. citizens and have valid Social Security numbers.

International Scenario 1: Test Questions

1. The 10-day vacation to New Zealand cannot be included when counting the 330 days for the physical
presence test.

a. True
b. False

2. In order for Daniel and Ruth to claim the Foreign Earned Income Exclusion, they must ________.

a. Have income that qualifies as foreign earned income

b. Demonstrate that their tax home is in a foreign country
c. Meet the physical presence test
d. All of the above

132
International Scenario 2: Jacques and Dana Plougeur
Interview Notes

• Jacques and Dana Plougeur are married and live in Marseille, France.
• Dana is a U.S. citizen and has a valid Social Security number. Jacques is a citizen of France and has an
ITIN for U.S. tax filing purposes.
• In 2017, Jacques and Dana chose to treat Jacques as a resident alien for tax purposes. This choice has
never been suspended or revoked.
• Jacques and Dana have a daughter, Chloe, who was born on August 5, 2020. Chloe is a U.S. citizen and
has a valid Social Security number issued by the due date of the return, including extensions.
• Jacques’s brother, Henri, moved in with them in 2021. Henri is a citizen of France and has no income.
• Dana is employed by a Fortune 500 company and earned $25,570.
• Jacques works as a fisherman and earned the equivalent of $18,350 in US dollars.
• Jacques and Dana provide all financial support for Chloe and Henri.

International Scenario 2: Test Questions

3. How should Jacques's income be treated on a Married Filing Jointly return?

a. Jacques's income does not need to be included on the return because Henri says he doesn't have to
report it.
b. They do not have to file a return because their combined income is less than the foreign earned
income exclusion limit
c. Jacques's income does not need to be included on the return because it is paid by a company in
France
d. Jacques's worldwide income must be reported on the return

4. How can the Plougeur's decide to end their election to treat Jacques as a resident alien?

a. Divorce or Legal Separation

b. Revocation in writing
c. Death of either spouse
d. All of the above

5. On a Married Filing Jointly return, can Jacques and Dana claim the Credit for Other Dependents for
Herni?

a. Yes, because Henri meets the relationship test

b. No, because Henri is not a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or
Mexico
c. Yes, because Henri is a qualifying relative with no income
d. None of the above

6. Chloe is a qualifying child for the Child Tax Credit on the Plougeur's return.

a. True
b. False

133
International Scenario 3: George and Charlotte Middleton
Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or
worksheets. Answer the questions following the scenario.

When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the
Xs as directed, or with any four digits of your choice.

Interview Notes

• George is a U.S. citizen married to Charlotte who is a British citizen. Charlotte has elected to be treated as
a resident alien. They have both lived in England since June 6, 2017. They do not maintain an address in
the U.S. and have no intentions of returning.
• George considers himself a resident of England. They rent an apartment at 368 Meadows Lane,
Lancashire, UK W2SC5.
• Income:
o Charlotte has an ITIN of 911-00-XXXX, and she does not want to claim the Foreign Earned Income
Exclusion for herself.
o George’s visa type: Unlimited
o George works at the U.S. Embassy and has a Form W-2 for his salary.
o In 2023, George got a job working part-time as a dancer. He works for the Lancashire Theater located at
257 Market Place, Lancashire, UK, 2WSC4. George earned an equivalent of $7,300 in wages and paid
taxes totaling 430 Pounds. These taxes were paid to England.
o Charlotte works at her job as a manager for the Lancashire Bed and Breakfast. The bed and breakfast is
located at 10 New Drum Street, Lancashire, UK, 1ECR3. She earned $42,000 that she already converted
to U.S. currency. She states that she paid English income taxes of 3,000 Pounds. The 2023 average
annual exchange rate was 1 U.S. Dollar (USD) = 0.797 Pounds.

• George was not required to file FinCen Form 114 or Form 8938.
• George and Charlotte did not itemize in 2022, and they do not have enough deductions to itemize in 2023.

134
 Department of the Treasury - Internal Revenue Service OMB Number
Form 13614-C
(October 2023) Intake/Interview and Quality Review Sheet 1545-1964

You will need: • Please complete pages 1-4 of this form.

• Tax Information such as Forms W-2, 1099, 1098, 1095. • You are responsible for the information on your return. Please provide
• Social Security cards or ITIN letters for all persons on your tax return. complete and accurate information.
• Picture ID (such as valid driver's license) for you and your spouse. • If you have questions, please ask the IRS-certified volunteer preparer.
Volunteers are trained to provide high quality service and uphold the highest ethical standards.
To report unethical behavior to the IRS, email us at [Link]@[Link]
Part I – Your Personal Information (If you are filing a joint return, enter your names in the same order as last year’s return)
1. Your first name M.I. Last name Best contact number Are you a U.S. citizen?
GEORGE MIDDLETON YOUR PHONE NUMBER 6 Yes No
2. Your spouse’s first name M.I. Last name Best contact number Is your spouse a U.S. citizen?
CHARLOTTE MIDDLETON YOUR PHONE NUMBER Yes 6 No

3. Mailing address Apt # City State ZIP code

368 MEADOWS LANE LANCASHIRE UK W2SSC5
4. Your Date of Birth 5. Your job title 6. Last year, were you: a. Full-time student Yes 6 No
11/15/1972 US GOVT EMPLOYEE b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
7. Your spouse’s Date of Birth 8. Your spouse’s job title 9. Last year, was your spouse: a. Full-time student Yes 6 No
06/15/1971 MANAGER b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
10. Can anyone claim you or your spouse as a dependent? Yes 6 No Unsure
11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN? Yes 6 No
12. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service)

135
Part II – Marital Status and Household Information
1. As of December 31, 2023, what Never Married (This includes registered domestic partnerships, civil unions, or other formal relationships under state law)
was your marital status? 6 Married a. If Yes, Did you get married in 2023? Yes 6 No
b. Did you live with your spouse during any part of the last six months of 2023? 6 Yes No
Divorced Date of final decree
Legally Separated Date of separate maintenance decree
Widowed Year of spouse’s death
2. List the names below of:
If additional space is needed check here and list on page 3
• everyone who lived with you last year (other than your spouse)
• anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer
Name (first, last) Do not enter your Date of Birth Relationship Number of US Resident Single or Full-time Totally and Is this Did this Did this Did the Did the
name or spouse’s name below (mm/dd/yy) to you (for months Citizen of US, Married as Student Permanently person a person person taxpayer(s) taxpayer(s)
example: lived in (yes/no) Canada, of 12/31/23 last year Disabled qualifying provide have less provide more pay more than
son, your home or Mexico (S/M) (yes/no) (yes/no) child/relative more than than $4,700 than 50% of half the cost of
daughter, last year last year of any other 50% of his/ of income? support for maintaining a
parent, (yes/no) person? her own (yes,no,n/a) this person? home for this
none, etc) (yes/no) support? (yes/no/n/a) person?
(a) (b) (c) (d) (e) (f) (g) (h) (i) (yes,no,n/a) (yes/no)

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 Page 2
Check appropriate box for each question in each section

Yes No Unsure Part III – Income – Last Year, Did You (or Your Spouse) Receive
6 1. (B) Wages or Salary? (Form W-2) If yes, how many jobs did you have last year? 3
6 2. (A) Tip Income?
6 3. (B) Scholarships? (Forms W-2, 1098-T)
6 4. (B) Interest/Dividends from: checking/savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 1099-DIV)
6 5. (B) Refund of state/local income taxes? (Form 1099-G)
6 6. (B) Alimony income or separate maintenance payments?
6 7. (A) Self-Employment income? (Forms 1099-MISC, 1099-NEC, 1099-K, cash, digital assets, or other property or services)
6 8. (A) Cash/check/digital assets, or other property or services for any work performed not reported on Forms W-2 or 1099?
6 9. (A) Income (or loss) from the sale or exchange of stocks, bonds, digital assets or real estate? (including your home) (Forms 1099-S, 1099-B)
6 10. (B) Disability income? (such as payments from insurance, or workers compensation) (Forms 1099-R, W-2)
6 11. (A) Retirement income or payments from pensions, annuities, and or IRA? (Form 1099-R)
6 12. (B) Unemployment Compensation? (Form 1099-G)
6 13. (B) Social Security or Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099)
6 14. (M) Income (or loss) from rental property?
6 15. (B) Other income? (gambling, lottery, prizes, awards, jury duty, digital assets, Sch K-1, royalties, foreign income, etc.)
Yes No Unsure Part IV – Expenses – Last Year, Did You (or Your Spouse) Pay
6 1. (B) Alimony or separate maintenance payments? If yes, do you have the recipient’s SSN? Yes No

136
6 2. Contributions or repayments to a retirement account? IRA (A) Roth IRA (B) 401K (B) Other
6 3. (B) College or post secondary educational expenses for yourself, spouse or dependents? (Form 1098-T)
6 4. Any of the following? (A) Medical & Dental (including insurance premiums) (A) Mortgage Interest (Form 1098)
(A) Taxes (State, Real Estate, Personal Property, Sales) (B) Charitable Contributions
6 5. (B) Child or dependent care expenses such as daycare?
6 6. (B) For supplies used as an eligible educator such as a teacher, teacher’s aide, counselor, etc.?
6 7. (A) Expenses related to self-employment income or any other income you received?
6 8. (B) Student loan interest? (Form 1098-E)
Yes No Unsure Part V – Life Events – Last Year, Did You (or Your Spouse)
6 1. (A) Have a Health Savings Account? (Forms 5498-SA, 1099-SA, W-2 with code W in box 12)
6 2. (A) Have credit card, student loan or mortgage debt cancelled/forgiven by a lender or have a home foreclosure? (Forms 1099-C, 1099-A)
6 3. (A) Adopt a child?
6 4. (B) Have Earned Income Credit, Child Tax Credit or American Opportunity Credit disallowed in a prior year? If yes, for which tax year?
6 5. (A) Purchase and install energy-efficient home items? (such as windows, furnace, insulation, etc.)
6 6. (A) Receive the First Time Homebuyers Credit in 2008?
6 7. (B) Make estimated tax payments or apply last year’s refund to this year’s tax? If so how much?
6 8. (A) File a federal return last year containing a “capital loss carryover” on Form 1040 Schedule D?
6 9. (A) Have health coverage through the Marketplace (Exchange)? [Provide Form 1095-A]
Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)
 Page 3
Additional Information and Questions Related to the Preparation of Your Return
1. Would you like to receive written communications from the IRS in a language other than English? Yes 6 No If yes, which language?

2. Presidential Election Campaign Fund (If you check a box, your tax or refund will not change)
Check here if you, or your spouse if filing jointly, want $3 to go to this fund You Spouse
3. If you are due a refund, would you like: a. Direct deposit b. To purchase U.S. Savings Bonds c. To split your refund between different accounts
Yes 6 No Yes 6 No Yes 6 No

4. If you have a balance due, would you like to make a payment directly from your bank account? Yes 6 No

5. Did you live in an area that was declared a Federal disaster area? Yes 6 No If yes, where?
6. Did you, or your spouse if filing jointly, receive a letter from the IRS? Yes 6 No

7. Would you like information on how to vote and/or how to register to vote? Yes 6 No

Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by
this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions
are optional.
8. Would you say you can carry on a conversation in English, both understanding & speaking? 6 Very well Well Not well Not at all Prefer not to answer
9. Would you say you can read a newspaper or book in English? 6 Very well Well Not well Not at all Prefer not to answer
10. Do you or any member of your household have a disability? Yes 6 No Prefer not to answer
11. Are you or your spouse a Veteran from the U.S. Armed Forces? Yes 6 No Prefer not to answer
12. Your race?
American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

13. Your spouse’s race?

American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

137
No spouse
14. Your ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer

15. Your spouse’s ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer No spouse
Additional comments

Privacy Act and Paperwork Reduction Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we
do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting
you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at
volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you
do not provide the requested information, the IRS may not be able to use your assistance in these programs. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public
information requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler,
please write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 a Employee’s social security number Safe, accurate, Visit the IRS website at
215-00-XXXX OMB No. 1545-0008 FAST! Use [Link]/efile

b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
25-1XXXXXX $52,535.00 $5,254.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
U.S. EMBASSY $52,535.00 $3,257.17
628 PRINCES WAY 5 Medicare wages and tips 6 Medicare tax withheld
LONDON, UK, 3WAC4
$52,535.00 $761.76
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
GEORGE MIDDLETON d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e
368 MEADOWS LANE 14 Other 12c
LANCASHIRE, UK W2SC5 C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Form W-2 Wage and Tax Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
2023 Department of the Treasury—Internal Revenue Service

This information is being furnished to the Internal Revenue Service.

138
International Scenario 3: Test Questions
7. What is the amount of foreign earned income excluded for George?

a. $0
b. $7,300
c. $52,535
d. $59,835

8. Charlotte does not have to report her wages from the Lancashire Bed and Breakfast because:

a. Foreign general category income is not taxable

b. Form W-2 was not issued to her
c. She already paid foreign taxes to England on her wages
d. None of the above. She must report her worldwide income since she is being treated as a resident
alien.

9. General category income consists of income earned in a foreign country that an individual does not
exclude, or excludes only part of, under the foreign earned income exclusion.

a. True
b. False

10. Which source of George’s income qualifies for the foreign earned income exclusion?

a. Wages from U.S. Embassy

b. Wages from Lancashire Theater
c. Both a and b
d. None of the above

11. George does not meet the requirements of the bona fide residence test and cannot exclude his foreign
earned income.

a. True
b. False

12. Which of the following statements is true?

a. Charlotte took the Foreign Tax Credit for the English income taxes paid on her wages from the
Lancashire Bed and Breakfast and has to file the Form 1116, Foreign Tax Credit.
b. George claimed the Foreign Earned Income Exclusion of $7,300 from his part time job at the theater.
Therefore, he cannot take the Foreign Tax Credit for the 430 Pounds paid as income taxes to England.
c. George can claim both the Foreign Tax Credit for the 430 Pounds income taxes paid to England and
exclude the $7,300 foreign earned income from his part time job at the theater.
d. Both a and b

13. George cannot include the amount of foreign tax paid to England as withheld Federal income taxes.

a. True
b. False

139
14. Which of the following statements is true?

a. The election for the foreign earned income exclusion is made by completing the Form 2555, Foreign
Earned Income.
b. The foreign earned income exclusion is voluntary.
c. Once the election is made to exclude foreign earned income, that choice remains in effect for that year
and all later years until revoked.
d. All of the above

15. What is the amount of foreign taxes paid on Charlotte's wages, converted to U.S. dollars? (Round to the
nearest dollar).

a. $0
b. $3,000
c. $3,764
d. $5,254

140
 International Course Retest Questions
Directions

The first two scenarios do not require you to prepare a tax return. Read the interview notes for each
scenario carefully and use your training and resource materials to answer the questions after the
scenarios.

International Scenario 1: Daniel and Ruth Kangaroo

Interview Notes

• Daniel and Ruth currently live in Australia.

• They moved there on August 10, 2020 and rent a 2-bedroom apartment. Daniel was transferred there for
an indefinite period of time. Daniel and Ruth intend to eventually return to the United States.
• Daniel is employed by a U.S.-based Fortune 500 company and Ruth teaches Mandarin as a second
language.
• Daniel and Ruth returned to the U.S. for 14 days for a wedding in June of 2023. They also took a 10-day
vacation to New Zealand in December of 2023.
• Neither Daniel nor Ruth work for the U.S. government.
• Daniel and Ruth have a house in the U.S. It is vacant while they are overseas. Their mother house sits
while they are living abroad.
• Daniel and Ruth are U.S. citizens and have valid Social Security numbers.

International Scenario 1: Retest Questions

1. When calculating the 330 full days in a foreign country for the physical presence test, how is the 10-day
vacation treated?

a. None of days are counted as days spent in a foreign country

b. Only 5 of the 10 days count as spent in the foreign country
c. Only the first and last days of their trip count as days spent in the foreign country
d. All of the days are counted as days spent in the foreign country

2. Which test qualifies Daniel and Ruth for claiming the foreign earned income exclusion?

a. Physical presence test

b. Bona fide resident test
c. Both a and b
d. Neither a nor b

141
International Scenario 2: Jacques and Dana Plougeur
Interview Notes

• Jacques and Dana Plougeur are married and live in Marseille, France.
• Dana is a U.S. citizen and has a valid Social Security number. Jacques is a citizen of France and has an
ITIN for U.S. tax filing purposes
• In 2017, Jacques and Dana chose to treat Jacques as a resident alien for tax purposes. This choice has
never been suspended or revoked.
• Jacques and Dana have a daughter, Chloe, who was born on August 5, 2020. Chloe is a U.S. citizen and
has a valid Social Security number issued by the due date of the return, including extensions.
• Jacques’s brother, Henri, moved in with them in 2021. Henri is a citizen of France and has no income.
• Dana is employed by a Fortune 500 company and earned $25,570.
• Jacques works as a fisherman and earned the equivalent of $18,350 in U.S. Dollars.
• Jacques and Dana provide all financial support for Chloe and Henri.

International Scenario 2: Retest Questions

3. Neither spouse wishes to revoke their election to treat Jacques as a resident alien. What are Dana's
filing status options this year?

a. She must file Married Filing Separately

b. She must file Married Filing Jointly
c. She can file as Single
d. She can choose to file Married Filing Jointly or Married Filing Separately

4. Jacques cannot revoke the election to be treated as a resident alien at anytime.

a. True
b. False

5. Jacques and Dana can claim the Other Dependents Credit for Henri.

a. True
b. False

6. On a Married Filing Jointly return, Jacques and Dana are able to claim which of the following credits
for Chloe?

a. Other Dependents Credit

b. Child Tax Credit
c. Earned Income Tax Credit
d. None of the above

142
International Scenario 3: Retest Questions
Directions

Refer to the interview notes and scenario information for George and Charlotte Middleton.

Interview Notes

• George is a U.S. citizen married to Charlotte who is a British citizen. Charlotte has elected to be treated as
a resident alien. They have both lived in England since June 6, 2017. They do not maintain an address in
the U.S. and have no intentions of returning.
• George considers himself a resident of England. They rent an apartment at 368 Meadow Lane, Lancashire,
UK W2SC5.
• Income:
o Charlotte has an ITIN of 911-00-XXXX, and she does not want to claim the Foreign Earned Income
Exclusion for herself.
o George’s visa type: Unlimited
o George works at the U.S. Embassy and has a Form W-2 for his salary.
o In 2023, George got a job working part-time as a dancer. He works for the Lancashire Theater located at
257 Market Place, Lancashire, UK, 2WSC4. George earned an equivalent of $7,300 in wages and paid
taxes totaling 430 Pounds. These taxes were paid to England.
o Charlotte works at her job as a manager for the Lancashire Bed and Breakfast. The bed and breakfast is
located at 10 New Drum Street, Lancashire, UK, 1ECR3. She earned $42,000 that she already converted
to U.S. currency. She states that she paid English income taxes of 3,000 Pounds. The 2023 average
annual exchange rate was 1 U.S. Dollar (USD) = 0.797 Pounds.

• George was not required to file FinCen Form 114 or Form 8938.
• George and Charlotte did not itemize in 2022, and they do not have enough deductions to itemize in 2023.

7. The amount of George's Foreign Earned Income Exclusion is $7,300.

a. True
b. False

8. Charlotte is required to report the $42,000 in wages from the Lancashire Bed and Breakfast.
a. True
b. False

9. Which source of George and Charlotte's income is not classified as general category income for the
Foreign Tax Credit?

a. Wages from the Lancashire Theater

b. Wages from Lancashire Bed and Breakfast
c. Wages from the U.S. Embassy
d. None of the above

10. George is not able to exclude his wages from the U.S. Embassy for the Foreign Earned Income
Exclusion because he is a civilian employee of the U.S. government.

a. True
b. False

143
11. What eligibility requirements must George meet in order to be able to exclude his foreign earned
income?

a. He must meet the bona fide residence test or physical presence test.
b. He must have income that qualifies as foreign earned income.
c. His tax home must be in a foreign country.
d. All of the above

12. Charlotte is not required to file Form 1116, Foreign Tax Credit, to claim the credit for the foreign taxes
paid on her wages to England.

a. True
b. False

13. What is the amount of Federal income tax withheld on their Form 1040?

a. $430.00
b. $3,257.17
c. $3,722.00
d. $5,254.00

14. If George qualifies to exclude his foreign earned income, he must file a Form 2555, Foreign Earned
Income, with his tax return.

a. True
b. False
15. To convert a sum of money into U.S. dollars, divide the amount of foreign currency by the exchange rate
for the foreign currency to one U.S. dollar.

a. True
b. False

144
 Federal Tax Law Update Test for Circular 230 Professionals
Directions

The first three scenarios do not require you to prepare a tax return. Read the interview notes for each
scenario carefully and use the Important Changes lesson in Publication 4491, VITA/TCE Training
Guide, or in Link & Learn Taxes to answer the questions after the scenarios. All questions are based on
calendar year 2023 tax law.

Scenario 1: Herb and Alice Freeman

Interview Notes

• Herb and Alice are married and file a joint return. Herb is 74 years old and Alice turns 72 in February 2023.
Neither are blind.
• Both Herb and Alice are retired. Herb works part time as a greeter.
• Alice is confused about the Required Minimum Distribution rules, and wants to know when she should take her
first distribution from her IRA.
• Herb earned $12,000 in wages and has fully taxable pension income of $4,800. The couple also received Social
Security benefits of $46,000. They received no other income in 2023.
• Herb and Alice's grandson, Stuart, lives with them while he attends the local university. Stuart is 20, a full-time
student, and is claimed as a dependent by his parents.
• Herb, Alice and Stuart are U.S. citizens, lived in the United States all year, and have valid Social Security
numbers.

Scenario 1: Test Questions

1. What is Herb and Alice’s standard deduction?

a. $27,700
b. $29,200
c. $29,550
d. $30,700

2. When does Alice need to take her first Required Minimum Distribution (RMD)?

a. Alice is late. She was required to take her first RMD by April 1 of the year after the year she
turned 70 ½.
b. By April 1, 2023.
c. By April 1, 2024.
d. By April 1, 2025.

3. Herb and Alice qualify for the earned income credit (EIC).

a. True, because Stuart is their qualifying child.

b. True, because they have earned income and adjusted gross income under the EIC threshold for a
married couple without a qualifying child.
c. False, because they are over the age limit for taxpayers who do not have a qualifying child.
d. False, because their income is too high.

145
Scenario 2: Chloe Carlow
Interview Notes

• Chloe is single, a U.S. citizen, and has a valid Social Security number. No one else lives in the household
with her. She turned 50 in 2023.
• Chloe worked full time. Her total income from wages is $53,000. She has no other income. She is covered
by a retirement plan at work.
• Chloe contributed $6,000 to her traditional IRA in 2023.
• Chloe owns her home in the U.S. where she lived as her principal residence all year. She made the
following energy efficient improvements to her home in 2023. These purchases meet the energy efficiency
and other requirements to claim the energy efficient home improvement credit:
o $300 on a home energy audit
o $2,500 on new windows
o $6,000 on a new natural gas hot water boiler

Scenario 2: Test Questions

4. Chloe visits your site in February 2024 and says she wants to make the maximum IRA contribution for
2023. How much more can she contribute?

a. $0 because it is after December 31 and too late to make a 2023 contribution

b. $0 because she has already contributed the maximum allowed
c. $1,000
d. $1,500

5. What is the maximum amount of qualified expenses for the energy efficient home improvement credit
that Chloe can claim for her home improvements?

a. $1,200
b. $1,290
c. $2,640
d. $8,500

146
Scenario 3: Luther and Lexi Lincoln
Interview Notes

• Luther, age 54, and Lexi, age 56, are married and file a joint return.
• Lexi has family coverage through her High Deductible Health Plan (HDHP) at work. In 2023, Lexi
contributed $2,350 to her Health Savings Account (HSA). Luther made contributions totaling $3,000 to his
HSA in 2023.
• Luther's Form 1099-SA shows a distribution from his HSA of $3,000. They have receipts showing they paid:
o $300 for new eyeglasses for Lexi,
o $2,200 in copays for doctor visits and tests,
o $400 for over the counter medication, and
o $100 for Personal Protective Equipment (PPE) to prevent the spread of COVID-19 and home
COVID-19 tests

• In April 2023, Luther was diagnosed by his physician with a terminal illness. In May, Luther and Lexi
decided to take a luxury vacation before his health deteriorated. They used a distribution from Luther's IRA
to pay for it. They received a Form 1099-R showing $15,000 in Box 1, and code 1 in Box 7.
• Lexi sold a used handbag on an online marketplace. She received a Form 1099-K reporting the $700 sale.
She originally paid $1,000 for the bag.
• Luther and Lexi are U.S. citizens with valid Social Security numbers.

Scenario 3: Test Questions

6. Lexi and Luther want to maximize their HSA deduction. Combined, how much more can they contribute
to their individual HSAs before the tax filing deadline?

a. $2,400
b. $3,400
c. $4,400
d. $4,700

7. How much of Luther’s Form 1099-SA amount is taxable?

a. $0 because they had qualified medical expenses of $3,000

b. $100 because PPE is not a qualified expense for 2023
c. $300 because Luther can’t use money from his HSA to pay for Lexi’s medical expenses
d. $400 because over the counter medicine is not a qualified medical expense

147
8. How much additional tax on early distributions is Luther required to pay?

a. $0
b. $1,000
c. $1,500
d. $3,000

9. According to the Form 1099-K FAQs on [Link], how should Lexi report the form she received?

a. She should not report the transaction because a personal loss is not deductible.
b. On Form 1040, Schedule 1, she should report $700 on the Other Income line and $700 on the Other
Adjustments line, labeling both entries as "Form 1099-K Personal Item Sold at a Loss $700"
c. On Form 1040, Schedule 1, she should report $700 on the Other Income line and $1,000 on the Other
Adjustments line, labeling both entries as "Form 1099-K Personal Item Sold at a Loss"

148
Scenario 4: Siena King
Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules,
and worksheets. Answer the questions following the scenario.

When entering Social Security numbers (SSNs) or Employer Identification Numbers

(EINs), replace the Xs as directed, or with any four digits of your choice.
Interview Notes

• Siena is married to Kendall, but they have lived separately since Kendall moved out of the home in April
2023. Siena does not want to file a joint return.
• Siena and Kendall have a 3 year old daughter, Kenna. Kenna lives with Siena and visits Kendall on
weekends. Siena received a $3,000 qualified birth distribution from her IRA on March 31, 2020.
• Siena's mother, Stacy, moved in with Siena in April. She watches Kenna while Siena works. Stacy receives
$12,000 per year from Social Security, and a taxable pension of $500 per month. Stacy is widowed. Siena
calculated that Siena paid more than half of her mother's support for the year.
• Siena is a full-time science teacher at a local public middle school. She spent $400 of her own money to
purchase supplies for labs she conducted with her students. She did not receive any reimbursement for
these expenses.
• On weekends and during the summer, Siena works part-time as a driver for Delicious Deliveries. She
provided a statement from the food delivery service that indicated the number of miles driven and fees paid
for the year. These fees are considered ordinary and necessary for the food delivery business:
o 5,700 miles driven while delivering food
o Insulated box rental: $300
o GPS device fee: $200

• Siena's record keeping application shows she also drove 1,100 miles between deliveries and 560 miles
driven between home and the first and last delivery point of the day. She also drove 10,000 miles for
personal purposes. Siena does not have a separate car for personal use. She started using her car for
business on May 17, 2023.
• Siena also kept receipts for the following out-of-pocket expenses:
o $100 on tolls
o $50 for parking
o $48 for parking tickets
o $150 for snacks and lunches Siena consumed while working

• Siena provided the Form 1099-K that she received from Delicious Deliveries.
• Siena contributed $6,000 to her traditional IRA. She also contributed to her retirement plan at work.
• Siena, Kenna, and Stacy are U.S. citizens, have valid Social Security numbers, and lived in the United
States all year.

149
150
 Department of the Treasury - Internal Revenue Service OMB Number
Form 13614-C
(October 2023) Intake/Interview and Quality Review Sheet 1545-1964

You will need: • Please complete pages 1-4 of this form.

• Tax Information such as Forms W-2, 1099, 1098, 1095. • You are responsible for the information on your return. Please provide
• Social Security cards or ITIN letters for all persons on your tax return. complete and accurate information.
Form 13614-C

• Picture ID (such as valid driver's license) for you and your spouse. • If you have questions, please ask the IRS-certified volunteer preparer.
Volunteers are trained to provide high quality service and uphold the highest ethical standards.
To report unethical behavior to the IRS, email us at [Link]@[Link]
Part I – Your Personal Information (If you are filing a joint return, enter your names in the same order as last year’s return)
1. Your first name M.I. Last name Best contact number Are you a U.S. citizen?
SIENA A KING YOUR PHONE # 6 Yes No
2. Your spouse’s first name M.I. Last name Best contact number Is your spouse a U.S. citizen?
Yes No
3. Mailing address Apt #
City State ZIP code
1551 CONCORD CIRCLE YOUR CITY YS YOUR ZIP
4. Your Date of Birth 5. Your job title 6. Last year, were you: a. Full-time student Yes 6 No
06/07/1982 TEACHER b. Totally and permanently disabled Yes 6 No c. Legally blind Yes 6 No
7. Your spouse’s Date of Birth 8. Your spouse’s job title 9. Last year, was your spouse: a. Full-time student Yes No
b. Totally and permanently disabled
Yes No c. Legally blind Yes No
10. Can anyone claim you or your spouse as a dependent? Yes 6 No Unsure
11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN? Yes 6 No
12. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service)

151
Part II – Marital Status and Household Information
1. As of December 31, 2023, what Never Married (This includes registered domestic partnerships, civil unions, or other formal relationships under state law)
was your marital status? 6 Married a. If Yes, Did you get married in 2023? Yes 6 No
b. Did you live with your spouse during any part of the last six months of 2023? Yes 6 No
Divorced Date of final decree
Legally Separated Date of separate maintenance decree
Widowed Year of spouse’s death
2. List the names below of:
If additional space is needed check here and list on page 3
• everyone who lived with you last year (other than your spouse)
• anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer
Name (first, last) Do not enter your Date of Birth Relationship Number of US Resident Single or Full-time Totally and Is this Did this Did this Did the Did the
name or spouse’s name below (mm/dd/yy) to you (for months Citizen of US, Married as Student Permanently person a person person taxpayer(s) taxpayer(s)
example: lived in (yes/no) Canada, of 12/31/23 last year Disabled qualifying provide have less provide more pay more than
son, your home or Mexico (S/M) (yes/no) (yes/no) child/relative more than than $4,700 than 50% of half the cost of
daughter, last year last year of any other 50% of his/ of income? support for maintaining a
parent, (yes/no) person? her own (yes,no,n/a) this person? home for this
none, etc) (yes/no) support? (yes/no/n/a) person?
(a) (b) (c) (d) (e) (f) (g) (h) (i) (yes,no,n/a) (yes/no)
KENNA KING 03/01/2020 DAUGH 12 Y Y S N N
STACY CHAMBERS 08/10/1956 PARENT 8 Y Y S N N

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

 Page 2
Check appropriate box for each question in each section

Yes No Unsure Part III – Income – Last Year, Did You (or Your Spouse) Receive
6 1. (B) Wages or Salary? (Form W-2) If yes, how many jobs did you have last year? 1
6 2. (A) Tip Income?
6 3. (B) Scholarships? (Forms W-2, 1098-T)
6 4. (B) Interest/Dividends from: checking/savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 1099-DIV)
6 5. (B) Refund of state/local income taxes? (Form 1099-G)
6 6. (B) Alimony income or separate maintenance payments?
6 7. (A) Self-Employment income? (Forms 1099-MISC, 1099-NEC, 1099-K, cash, digital assets, or other property or services)
6 8. (A) Cash/check/digital assets, or other property or services for any work performed not reported on Forms W-2 or 1099?
6 9. (A) Income (or loss) from the sale or exchange of stocks, bonds, digital assets or real estate? (including your home) (Forms 1099-S, 1099-B)
6 10. (B) Disability income? (such as payments from insurance, or workers compensation) (Forms 1099-R, W-2)
6 11. (A) Retirement income or payments from pensions, annuities, and or IRA? (Form 1099-R)
6 12. (B) Unemployment Compensation? (Form 1099-G)
6 13. (B) Social Security or Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099)
6 14. (M) Income (or loss) from rental property?
6 15. (B) Other income? (gambling, lottery, prizes, awards, jury duty, digital assets, Sch K-1, royalties, foreign income, etc.)
Yes No Unsure Part IV – Expenses – Last Year, Did You (or Your Spouse) Pay
6 1. (B) Alimony or separate maintenance payments? If yes, do you have the recipient’s SSN? Yes No

152
6 2. Contributions or repayments to a retirement account? IRA (A) Roth IRA (B) 401K (B) Other
6 3. (B) College or post secondary educational expenses for yourself, spouse or dependents? (Form 1098-T)
6 4. Any of the following? (A) Medical & Dental (including insurance premiums) (A) Mortgage Interest (Form 1098)
(A) Taxes (State, Real Estate, Personal Property, Sales) (B) Charitable Contributions
6 5. (B) Child or dependent care expenses such as daycare?
6 6. (B) For supplies used as an eligible educator such as a teacher, teacher’s aide, counselor, etc.?
6 7. (A) Expenses related to self-employment income or any other income you received?
6 8. (B) Student loan interest? (Form 1098-E)
Yes No Unsure Part V – Life Events – Last Year, Did You (or Your Spouse)
6 1. (A) Have a Health Savings Account? (Forms 5498-SA, 1099-SA, W-2 with code W in box 12)
6 2. (A) Have credit card, student loan or mortgage debt cancelled/forgiven by a lender or have a home foreclosure? (Forms 1099-C, 1099-A)
6 3. (A) Adopt a child?
6 4. (B) Have Earned Income Credit, Child Tax Credit or American Opportunity Credit disallowed in a prior year? If yes, for which tax year?
6 5. (A) Purchase and install energy-efficient home items? (such as windows, furnace, insulation, etc.)
6 6. (A) Receive the First Time Homebuyers Credit in 2008?
6 7. (B) Make estimated tax payments or apply last year’s refund to this year’s tax? If so how much?
6 8. (A) File a federal return last year containing a “capital loss carryover” on Form 1040 Schedule D?
6 9. (A) Have health coverage through the Marketplace (Exchange)? [Provide Form 1095-A]
Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)
 Page 3
Additional Information and Questions Related to the Preparation of Your Return
1. Would you like to receive written communications from the IRS in a language other than English? Yes 6 No If yes, which language?

2. Presidential Election Campaign Fund (If you check a box, your tax or refund will not change)
Check here if you, or your spouse if filing jointly, want $3 to go to this fund You Spouse
3. If you are due a refund, would you like: a. Direct deposit b. To purchase U.S. Savings Bonds c. To split your refund between different accounts
Yes 6 No Yes 6 No Yes 6 No

4. If you have a balance due, would you like to make a payment directly from your bank account? Yes 6 No

5. Did you live in an area that was declared a Federal disaster area? Yes 6 No If yes, where?
6. Did you, or your spouse if filing jointly, receive a letter from the IRS? Yes 6 No

7. Would you like information on how to vote and/or how to register to vote? Yes 6 No

Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by
this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions
are optional.
8. Would you say you can carry on a conversation in English, both understanding & speaking? Very well Well Not well Not at all 6 Prefer not to answer
9. Would you say you can read a newspaper or book in English? Very well Well Not well Not at all 6 Prefer not to answer

10. Do you or any member of your household have a disability? Yes No 6 Prefer not to answer

11. Are you or your spouse a Veteran from the U.S. Armed Forces? Yes No 6 Prefer not to answer

12. Your race?

American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

13. Your spouse’s race?

American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White 6 Prefer not to answer

153
No spouse
14. Your ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer

15. Your spouse’s ethnicity? Hispanic or Latino Not Hispanic or Latino 6 Prefer not to answer No spouse
Additional comments

Privacy Act and Paperwork Reduction Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we
do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting
you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at
volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you
do not provide the requested information, the IRS may not be able to use your assistance in these programs. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public
information requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler,
please write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224

Catalog Number 52121E [Link] Form 13614-C (Rev. 10-2023)

Form W-2

a Employee’s social security number Safe, accurate, Visit the IRS website at
601-00-XXXX OMB No. 1545-0008 FAST! Use [Link]/efile

b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
20-900XXXX 42,000.00 4,200.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
DILLARD COUNTY SCHOOL DISTRICT 45,000.00 2,790.00
143 ROCK ROAD 5 Medicare wages and tips 6 Medicare tax withheld
YOUR CITY, YOUR STATE ZIP
45,000.00 652.50
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
SIENA KING d
e
E 3,000
13 Statutory Retirement Third-party 12b
1551 CONCORD CIRCLE employee plan sick pay C
o
YOUR CITY, YOUR STATE ZIP d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS 1234567-89 42,000.00 1,260.00 42,000.00 420.00

Form W-2 Wage and Tax Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
2023 Department of the Treasury—Internal Revenue Service

This information is being furnished to the Internal Revenue Service.

154
Form 1099-K

CORRECTED (if checked)

FILER’S name, street address, city or town, state or province, country, ZIP FILER’S TIN OMB No. 1545-2205
or foreign postal code, and telephone no.
20-400XXXX Payment Card and
DELICIOUS DELIVERIES PAYEE’S TIN Form 1099-K Third Party
567 ALVIN AVENUE
601-00-XXX
YOUR CITY, YOUR STATE ZIP
1a Gross amount of payment
(Rev. January 2022) Network
card/third party network
transactions For calendar year Transactions
$ 17,200.00 20 23
1b Card Not Present 2 Merchant category code
transactions Copy B
Check to indicate if FILER is a (an): Check to indicate transactions $ For Payee
reported are:
Payment settlement entity (PSE) 4 Payment card 3 Number of payment 4 Federal income tax
transactions withheld This is important tax
Electronic Payment Facilitator information and is
(EPF)/Other third party Third party network 4 700 $ being furnished to
PAYEE’S name 5a January 5b February the IRS. If you are
required to file a
SIENA KING
$ $ return, a negligence
5c March 5d April penalty or other
sanction may be
Street address (including apt. no.) $ $ imposed on you if
5e May 5f June taxable income
results from this
1551 CONCORD CIRCLE $ 500.00 $ 3,500.00
transaction and the
5g July 5h August IRS determines that it
has not been
City or town, state or province, country, and ZIP or foreign postal code $ 3,500.00 $ 3,700.00
reported.
YOUR CITY, YOUR STATE ZIP 5i September 5j October
PSE’S name and telephone number $ 2,000.00 $ 1,500.00
5k November 5l December
$ 1,500.00 $ 1,000.00
Account number (see instructions) 6 State 7 State identification no. 8 State income tax withheld
$
$
Form 1099-K (Rev. 1-2022) (Keep for your records) [Link]/Form1099K Department of the Treasury - Internal Revenue Service

155
Scenario 4: Test Questions
10. Since Siena refuses to file jointly with Kendall, what is her most advantageous allowable filing status?

a. Single
b. Qualifying Surviving Spouse
c. Married Filing Separately
d. Head of Household

11. Siena can claim her mother, Stacy, as a dependent.

a. True, because Siena provided over half of Stacy's support.

b. True, because Stacy lived with Siena for more than half the year.
c. False, because Stacy did not live with Siena as a member of her household all year.
d. False, because Stacy's gross income is over the threshold amount for 2023.

12. How many miles can Siena claim for the business mileage expense?

a. 1,100
b. 5,700
c. 6,800
d. 7,360

13. For 2023, how much can Siena take as an educator expense deduction for the lab supplies she
purchased for her students?

a. $250
b. $300
c. $350
d. $400

14. What is the amount of Siena's retirement savings contributions credit? $__________

15. Siena wants to recontribute the amount she took as a qualified birth distribution from her IRA. She must
make the repayment:

a. Before April 1, 2023

b. Before Kenna's third birthday
c. Before January 1, 2024
d. Before January 1, 2026

156
 Federal Tax Law Update Retest for Circular 230 Professionals
Directions

The first three scenarios do not require you to prepare a tax return. Read the interview notes for each
scenario carefully and use the Important Changes lesson in Publication 4491, VITA/TCE Training Guide, or
in Link & Learn Taxes to answer the questions after the scenarios. All questions are based on calendar year
2023 tax law.

Scenario 1: Herb and Alice Freeman

Interview Notes

• Herb and Alice are married and file a joint return. Herb is 74 years old and Alice turns 72 in February 2023.
Neither are blind.
• Both Herb and Alice are retired. Herb works part time as a greeter.
• Alice is confused about the Required Minimum Distribution rules, and wants to know when she should take
her first distribution from her IRA.
• Herb earned $12,000 in wages and has fully taxable pension income of $4,800. The couple also received
Social Security benefits of $46,000. They received no other income in 2023.
• Herb and Alice's grandson, Stuart, lives with them while he attends the local university. Stuart is 20, a full-
time student, and is claimed as a dependent by his parents.
• Herb, Alice and Stuart are U.S. citizens, lived in the United States all year, and have valid Social Security
numbers.

Scenario 1: Retest Questions

1. Herb and Alice's standard deduction is $27,700.

a. True
b. False

2. When does Alice need to take her first Required Minimum Distribution (RMD)?

a. By April 1 of the year after the year she turned 70 ½.

b. By April 1 of the year she turns 72.
c. By April 1 of the year after the year she turns 72.
d. By April 1 of the year after the year she turns 73.

3. Stuart is Herb and Alice's qualifying child for claiming the earned income credit (EIC) in 2023

a. True
b. False

157
Scenario 2: Chloe Carlow
Interview Notes

• Chloe is single, a U.S. citizen, and has a valid Social Security number. No one else lives in the household
with her. She turned 50 in 2023.
• Chloe worked full time. Her total income from wages is $53,000. She has no other income. She is covered
by a retirement plan at work.
• Chloe contributed $6,000 to her traditional IRA in 2023.
• Chloe owns her home in the U.S. where she lived as her principal residence all year. She made the
following energy efficient improvements to her home in 2023. These purchases meet the energy efficiency
and other requirements to claim the energy efficient home improvement credit:
o $300 on a home energy audit
o $2,500 on new windows
o $6,000 on a new natural gas hot water boiler

Scenario 2: Retest Questions

4. The maximum IRA contribution Chloe can make for 2023 is $7,000.

a. True
b. False

5. Chloe can claim $1,200 as qualified expenses for the energy efficient home improvement credit.

a. True
b. False

158
Scenario 3: Luther and Lexi Lincoln
Interview Notes

• Luther, age 54, and Lexi, age 56, are married and file a joint return.
• Lexi has family coverage through her High Deductible Health Plan (HDHP) at work. In 2023, Lexi
contributed $2,350 to her Health Savings Account (HSA). Luther made contributions totaling $3,000 to his
HSA in 2023.
• Luther's Form 1099-SA shows a distribution from his HSA of $3,000. They have receipts showing they paid:
o $300 for new eyeglasses for Lexi,
o $2,200 in copays for doctor visits and tests,
o $400 for over the counter medication, and
o $100 for Personal Protective Equipment (PPE) to prevent the spread of COVID-19 and home COVID-19
tests

• In April 2023, Luther was diagnosed by his physician with a terminal illness. In May, Luther and Lexi
decided to take a luxury vacation before his health deteriorated. They used a distribution from Luther's IRA
to pay for it. They received a Form 1099-R showing $15,000 in Box 1, and code 1 in Box 7.
• Lexi sold a used handbag on an online marketplace. She received a Form 1099-K reporting the $700 sale.
She originally paid $1,000 for the bag.
• Luther and Lexi are U.S. citizens with valid Social Security numbers.

Scenario 3: Retest Questions

6. To maximize their HSA deduction, Lexi and Luther can make additional contributions of $3,400 total into
their HSA accounts.

a. True
b. False

7. Of Luther's Form 1099-SA amount, $100 is taxable because PPE is not a qualified expense for 2023.

a. True
b. False

8. Luther qualifies for an exception to the additional tax on early distributions.

a. True
b. False

9. According to the Form 1099-K FAQs on [Link], on Form 1040, Schedule 1, Lexi should report $700
on the Other Income line and $700 on the Other Adjustments line, labeling both entries as "Form 1099-K
Personal Item Sold at a Loss $700".

a. True
b. False

159
Scenario 4: Siena King
Directions

Refer to the scenario information for Siena King beginning on page 149.

Scenario 4: Retest Questions

10. Since Siena refuses to file jointly with Kendall, her most advantageous allowable filing status is head of
household.

a. True
b. False

11. Because she paid over half of her mother's support, Siena can claim her as a dependent.

a. True
b. False

12. Siena's business mileage expense is $3,368.

a. True
b. False

13. For 2023, how much is Siena's educator expense deduction? $_______

14. What is the amount of Siena's retirement savings contributions credit?

a. $0
b. $200
c. $400
d. $1,000

15. Siena wants to recontribute the amount she took as a qualified birth distribution from her IRA. She must
make the repayment before January 1, 2026.

a. True
b. False

160
 2023 VITA/TCE Foreign Student Test for Volunteers
Welcome to the Link & Learn Taxes Foreign Student Test. The test requires you to prepare four tax returns
using Form 1040-NR and/or Form 8843 and then answer 50 online questions. You must successfully
complete the test at an overall 80% proficiency to earn VITA/TCE certification.

Please complete this test on your own for an accurate assessment of your skills and knowledge. You may
use any reference materials available to you as a volunteer to complete this test.

161
Form 8843 Statement for Exempt Individuals and Individuals
With a Medical Condition
OMB No. 1545-0074

For use by alien individuals only.

Go to [Link]/Form8843 for the latest information.
2022
Attachment
Department of the Treasury For the year January 1—December 31, 2022, or other tax year Sequence No. 102
Internal Revenue Service beginning , 2022, and ending , 20 .
Your first name and initial Last name Your U.S. taxpayer identification number, if any

Fill in your Address in country of residence Address in the United States

addresses only if
you are filing this
form by itself and
not with your tax
return
Part I General Information
1a Type of U.S. visa (for example, F, J, M, Q, etc.) and date you entered the United States:
b Current nonimmigrant status. If your status has changed, also enter date of change and previous status. See instructions.

2 Of what country or countries were you a citizen during the tax year?
3a What country or countries issued you a passport?
b Enter your passport number(s):
4a Enter the actual number of days you were present in the United States during:
2022 2021 2020
b Enter the number of days in 2022 you claim you can exclude for purposes of the substantial presence test:
Part II Teachers and Trainees
5 For teachers, enter the name, address, and telephone number of the academic institution where you taught in 2022:

6 For trainees, enter the name, address, and telephone number of the director of the academic or other specialized program you
participated in during 2022:

7 Enter the type of U.S. visa (J or Q) you held during: 2016 2017
2018 2019 2020 2021 . If the type of visa you held during any
of these years changed, attach a statement showing the new visa type and the date it was acquired.
8 Were you present in the United States as a teacher, trainee, or student for any part of 2 of the 6 prior
calendar years (2016 through 2021)? . . . . . . . . . . . . . . . . . . . . . . . . Yes No
If you checked the “Yes” box on line 8, you cannot exclude days of presence as a teacher or trainee unless
you meet the Exception explained in the instructions.
Part III Students
9 Enter the name, address, and telephone number of the academic institution you attended during 2022:

10 Enter the name, address, and telephone number of the director of the academic or other specialized program you participated
in during 2022:

11 Enter the type of U.S. visa (F, J, M, or Q) you held during: 2016 2017
2018 2019 2020 2021 . If the type of visa you held during any
of these years changed, attach a statement showing the new visa type and the date it was acquired.
12 Were you present in the United States as a teacher, trainee, or student for any part of more than 5 calendar
years? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
If you checked the “Yes” box on line 12, you must provide sufficient facts on an attached statement to
establish that you do not intend to reside permanently in the United States.
13 During 2022, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status
in the United States or have an application pending to change your status to that of a lawful permanent
resident of the United States? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
14 If you checked the “Yes” box on line 13, explain:

For Paperwork Reduction Act Notice, see instructions. Cat. No. 17227H Form 8843 (2022)

162
Form 8843 (2022) Page 2
Part IV Professional Athletes
15 Enter the name of the charitable sports event(s) in the United States in which you competed during 2022 and the dates of
competition:

16 Enter the name(s) and employer identification number(s) of the charitable organization(s) that benefited from the sports
event(s):

Note: You must attach a statement to verify that all of the net proceeds of the sports event(s) were contributed to the charitable
organization(s) listed on line 16.
Part V Individuals With a Medical Condition or Medical Problem
17a Describe the medical condition or medical problem that prevented you from leaving the United States.
See instructions.

b Enter the date you intended to leave the United States prior to the onset of the medical condition or medical problem described
on line 17a:

c Enter the date you actually left the United States:

18 Physician’s Statement:

I certify that
Name of taxpayer

was unable to leave the United States on the date shown on line 17b because of the medical condition or medical problem
described on line 17a and there was no indication that his or her condition or problem was preexisting.

Name of physician or other medical official

Physician’s or other medical official’s address and telephone number

Physician’s or other medical official’s signature Date

Sign here Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and, to the best of my knowledge and belief,
only if you they are true, correct, and complete.
are filing
this form by
itself and
not with
your tax
return Your signature Date

Form 8843 (2022)

163
 Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding
Go to [Link]/Form1042S for instructions and the latest information.
2023 for
OMB No. 1545-0096

Copy A
Department of the Treasury
Internal Revenue Service UNIQUE FORM IDENTIFIER AMENDED AMENDMENT NO. Internal Revenue Service
1 Income 2 Gross income 3 Chapter indicator. Enter “3” or “4” 13e Recipient’s U.S. TIN, if any 13f Ch. 3 status code
code
3a Exemption code 4a Exemption code 13g Ch. 4 status code
3b Tax rate . 4b Tax rate . 13h Recipient’s GIIN 13i Recipient’s foreign tax identification 13j LOB code
number, if any

DRAFT AS OF
5 Withholding allowance
6 Net income
7a Federal tax withheld 13k Recipient’s account number

7b Check if federal tax withheld was not deposited with the IRS because
escrow procedures were applied (see instructions) . . . . . . 13l Recipient’s date of birth (YYYYMMDD)
7c Check if withholding occurred in subsequent year with respect to a

September 23, 2022

partnership interest . . . . . . . . . . . . . .

8 Tax withheld by other agents 14a Primary Withholding Agent’s Name (if applicable)
9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)
( ) 14b Primary Withholding Agent’s EIN
15 Check if pro-rata basis reporting
10 Total withholding credit (combine boxes 7a, 8, and 9)

DO NOT FILE
15a Intermediary or flow-through entity’s EIN, if any 15b Ch. 3 status code 15c Ch. 4 status code
11 Tax paid by withholding agent (amounts not withheld) (see instructions)
15d Intermediary or flow-through entity’s name
12a Withholding agent’s EIN 12b Ch. 3 status code 12c Ch. 4 status code
15e Intermediary or flow-through entity’s GIIN
12d Withholding agent’s name 15f Country code 15g Foreign tax identification number, if any

12e Withholding agent’s Global Intermediary Identification Number (GIIN) 15h Address (number and street)

12f Country code 12g Foreign tax identification number, if any 15i City or town, state or province, country, ZIP or foreign postal code

12h Address (number and street) 16a Payer’s name 16b Payer’s TIN

12i City or town, state or province, country, ZIP or foreign postal code 16c Payer’s GIIN 16d Ch. 3 status code 16e Ch. 4 status code

13a Recipient’s name 13b Recipient’s country code 17a State income tax withheld 17b Payer’s state tax no. 17c Name of state

13c Address (number and street)

13d City or town, state or province, country, ZIP or foreign postal code

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 11386R Form 1042-S (2023)

164
 1040-NR U.S. Nonresident Alien Income Tax Return 2023
Department of the Treasury—Internal Revenue Service
Form
IRS Use Only—Do not write
OMB No. 1545-0074 or staple in this space.
See separate
For the year Jan. 1–Dec. 31, 2023, or other tax year beginning , 2023, ending , 20 instructions.
Your first name and middle initial Last name Your identifying number
(see instructions)

TREASURY/IRS
Home address (number and street). If you have a P.O. box, see instructions. Apt. no.

City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code

Foreign country name Foreign province/state/county Foreign postal code

AND OMB USE

Filing Single Married filing separately (MFS) Qualifying surviving spouse (QSS) Estate Trust
Status
If you checked the QSS box, enter the child’s name if the qualifying person is a child but not your dependent:
Check only
one box.
Digital Assets At any time during 2023, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or
otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) . . . . . . Yes No

ONLY DRAFT
Dependents (4) Check the box if qualifies for (see inst.):
(2) Dependent’s Credit for other
(see instructions): Child tax credit
(1) First name Last name identifying number (3) Relationship to you dependents

If more than four

dependents, see

June 2, 2023
instructions and
check here

Income 1a Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . . . . . . . . 1a

Effectively b Household employee wages not reported on Form(s) W-2 . . . . . . . . . . . . . 1b
Connected c Tip income not reported on line 1a (see instructions) . . . . . . . . . . . . . . 1c
With U.S. d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) . . . . . . . . 1d
Trade or e Taxable dependent care benefits from Form 2441, line 26 . . . . . . . . . . . . . 1e

DO NOT FILE
Business f Employer-provided adoption benefits from Form 8839, line 29 . . . . . . . . . . . 1f
g Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . . . . . 1g
Attach
h Other earned income (see instructions) . . . . . . . . . . . . . . . . . . 1h
Form(s) W-2,
1042-S, i Reserved for future use . . . . . . . . . . . . . . . 1i
SSA-1042-S, j Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . 1j
RRB-1042-S,
and 8288-A k Total income exempt by a treaty from Schedule OI (Form 1040-NR), item L,
here. Also line 1(e) . . . . . . . . . . . . . . . . . . . 1k
attach z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . . . . . 1z
Form(s)
2a Tax-exempt interest . . . 2a b Taxable interest . . . . . . 2b
1099-R if
tax was 3a Qualified dividends . . . 3a b Ordinary dividends . . . . . 3b
withheld. 4a IRA distributions . . . . 4a b Taxable amount . . . . . . 4b
If you did not 5a Pensions and annuities . . 5a b Taxable amount . . . . . . 5b
get a Form 6 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . 6
W-2, see
instructions. 7 Capital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here . . 7
8 Additional income from Schedule 1 (Form 1040), line 10 . . . . . . . . . . . . . 8
9 Add lines 1z, 2b, 3b, 4b, 5b, 7, and 8. This is your total effectively connected income . . . . 9
10 Adjustments to income from Schedule 1 (Form 1040), line 26. These are your total adjustments to
income . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Subtract line 10 from line 9. This is your adjusted gross income . . . . . . . . . . 11
12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . . 12
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Add lines 13a and 13b . . . . . . . . . . . . . . . . . . . . . . . 13c
14 Add lines 12 and 13c . . . . . . . . . . . . . . . . . . . . . . . 14
15 Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income . . . . . 15
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11364D Form 1040-NR (2023)

165
 TREASURY/IRS
SCHEDULE NEC Tax on Income Not Effectively Connected With a U.S. Trade or Business OMB No. 1545-0074
(Form 1040-NR)
Department of the Treasury
Attach to Form 1040-NR. 2023
Attachment
Go to [Link]/Form1040NR for instructions and the latest information.
Internal Revenue Service Sequence No. 7B
Name shown on Form 1040-NR Your identifying number

AND OMB USE

Enter amount of income under the appropriate rate of tax. See instructions.
(d) Other (specify)
Nature of Income (a) 10% (b) 15% (c) 30%
% %
1 Dividends and dividend equivalents:
a Dividends paid by U.S. corporations . . . . . . . . . . . . . 1a

ONLY DRAFT
b Dividends paid by foreign corporations . . . . . . . . . . . . . 1b
c Dividend equivalent payments received with respect to section 871(m) transactions 1c
2 Interest:
a Mortgage . . . . . . . . . . . . . . . . . . . . . . 2a
b Paid by foreign corporations . . . . . . . . . . . . . . . . 2b

May 30, 2023

c Other . . . . . . . . . . . . . . . . . . . . . . . 2c
3 Industrial royalties (patents, trademarks, etc.) . . . . . . . . . . . 3
4 Motion picture or TV copyright royalties . . . . . . . . . . . . 4
5 Other royalties (copyrights, recording, publishing, etc.) . . . . . . . . 5
6 Real property income and natural resources royalties . . . . . . . . 6
7 Pensions and annuities . . . . . . . . . . . . . . . . . . 7

DO NOT FILE
8 Social security benefits . . . . . . . . . . . . . . . . . . 8
9 Capital gain from line 18 below . . . . . . . . . . . . . . . 9
10 Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a Winnings
b Losses . . . . . . . . . . . . . . . 10c
11 Gambling—Residents of countries other than Canada.
Note: Enter winnings only. Losses aren’t allowed . . . . . . . . . 11
12 Other (specify):
12
13 Add lines 1a through 12 in columns (a) through (d) . . . . . . . . . 13
14 Multiply line 13 by rate of tax at top of each column . . . . . . . . 14
15 Tax on income not effectively connected with a U.S. trade or business. Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a 15
Capital Gains and Losses From Sales or Exchanges of Property
Enter only the capital gains and 16 (a) Kind of property and description (b) Date acquired (c) Date sold (d) Sales price (e) Cost or (f) LOSS (g) GAIN
losses from property sales or (if necessary, attach statement of If (e) is more than (d), If (d) is more than (e),
exchanges that are from sources mm/dd/yyyy mm/dd/yyyy other basis
descriptive details not shown below) subtract (d) from (e). subtract (e) from (d).
within the United States and not
effectively connected with a U.S.
business. Do not include a gain
or loss on disposing of a U.S. real
property interest; report these
gains and losses on Schedule D
(Form 1040).
Report property sales or
exchanges that are effectively
connected with a U.S. business 17 Add columns (f) and (g) of line 16 . . . . . . . . . . . . . . . . . . . . . . . 17 ( )
on Schedule D (Form 1040),
Form 4797, or both. 18 Capital gain. Combine columns (f) and (g) of line 17. Enter the net gain here and on line 9 above. If a loss, enter -0- . . 18
For Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR. Cat. No. 72752B Schedule NEC (Form 1040-NR) 2023

166
SCHEDULE OI Other Information OMB No. 1545-0074

2023
(Form 1040-NR) Attach to Form 1040-NR.
Department of the Treasury Go to [Link]/Form1040NR for instructions and the latest information.
Attachment
Internal Revenue Service Answer all questions. Sequence No. 7C
Name shown on Form 1040-NR Your identifying number

A Of what country or countries were you a citizen or national during the tax year?

TREASURY/IRS
B In what country did you claim residence for tax purposes during the tax year?
C Have you ever applied to be a green card holder (lawful permanent resident) of the United States? . . . . . Yes No
D Were you ever:
1. A U.S. citizen? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
2. A green card holder (lawful permanent resident) of the United States? . . . . . . . . . . . . . . Yes No

AND OMB USE

If you answer “Yes” to (1) or (2), see Pub. 519, chapter 4, for expatriation rules that apply to you.
E If you had a visa on the last day of the tax year, enter your visa type. If you didn’t have a visa, enter your U.S.
immigration status on the last day of the tax year.
F Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? . . . . . . . . Yes No
If you answered “Yes,” indicate the date and nature of the change:
G List all dates you entered and left the United States during 2023. See instructions.

ONLY DRAFT
Note: If you’re a resident of Canada or Mexico AND commute to work in the United States at frequent intervals,
check the box for Canada or Mexico and skip to item H . . . . . . . . . Canada Mexico
Date entered United States Date departed United States Date entered United States Date departed United States
mm/dd/yy mm/dd/yy mm/dd/yy mm/dd/yy

I
2021 May 30, 2023
Give number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:
, 2022 , and 2023
Did you file a U.S. income tax return for any prior year? . . . . . . . . . . . . . . . . . . .
If “Yes,” give the latest year and form number you filed:
.
Yes No

DO NOT FILE
J Are you filing a return for a trust? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
If “Yes,” did the trust have a U.S. or foreign owner under the grantor trust rules, make a distribution or loan to a
U.S. person, or receive a contribution from a U.S. person? . . . . . . . . . . . . . . . . . . Yes No
K Did you receive total compensation of $250,000 or more during the tax year? . . . . . . . . . . . . Yes No
If “Yes,” did you use an alternative method to determine the source of this compensation? . . . . . . . Yes No
L Income Exempt From Tax—If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country,
complete (1) through (3) below. See Pub. 901 for more information on tax treaties.
1. Enter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the treaty benefit, and the
amount of exempt income in the columns below. Attach Form 8833 if required. See instructions.
(a) Country (b) Tax treaty article (c) Number of months (d) Amount of exempt
claimed in prior tax years income in current tax year

(e) Total. Enter this amount on Form 1040-NR, line 1k. Do not enter it anywhere else on line 1 . .
2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above? . . . . . . . . Yes No
3. Are you claiming treaty benefits pursuant to a Competent Authority determination? . . . . . . . . . . Yes No
If “Yes,” attach a copy of the Competent Authority determination letter to your return.
M Check the applicable box if:
1. This is the first year you are making an election to treat income from real property located in the United States as effectively connected
with a U.S. trade or business under section 871(d). See instructions . . . . . . . . . . . . . . . . . . . .
2. You have made an election in a previous year that has not been revoked, to treat income from real property located in the United
States as effectively connected with a U.S. trade or business under section 871(d). See instructions . . . . . . . . . .
For Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR. Cat. No. 72756T Schedule OI (Form 1040-NR) 2023

167
SCHEDULE A Itemized Deductions OMB No. 1545-0074

2023
(Form 1040-NR) Attach to Form 1040-NR.
Department of the Treasury Go to [Link]/Form1040NR for instructions and the latest information.
Attachment
Internal Revenue Service Caution: If you are claiming a net qualified disaster loss on Form 4684, see instructions for line 7. Sequence No. 7A
Name shown on Form 1040-NR Your identifying number

Taxes You

TREASURY/IRS
1a State and local income taxes . . . . . . . . . . . . 1a
Paid
b Enter the smaller of line 1a or $10,000 ($5,000 if married filing separately) . . . . . . 1b
Gifts to U.S. 2 Gifts by cash or check. If you made any gift of $250 or more, see
Charities instructions . . . . . . . . . . . . . . . . . 2
Caution: If 3 Other than by cash or check. If you made any gift of $250 or more,

AND OMB USE

you made a see instructions. You must attach Form 8283 if over $500 . . . 3
gift and got
a benefit 4 Carryover from prior year . . . . . . . . . . . . . 4
for it, see
instructions. 5 Add lines 2 through 4 . . . . . . . . . . . . . . . . . . . . . . 5
Casualty 6 Casualty and theft loss(es) from a federally declared disaster (other than net qualified
and Theft

ONLY DRAFT
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
Losses instructions . . . . . . . . . . . . . . . . . . . . . . . . . 6
Other 7 Other—from list in instructions. List type and amount:
Itemized
Deductions

May 30, 2023 7

DO NOT FILE
Total
Itemized 8 Add the amounts in the far right column for lines 1b through 7. Also, enter this amount on
Deductions Form 1040-NR, line 12 . . . . . . . . . . . . . . . . . . . . . . 8
For Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR. Cat. No. 72749E Schedule A (Form 1040-NR) 2023

168
SCHEDULE 1 OMB No. 1545-0074
Additional Income and Adjustments to Income
(Form 1040)
Department of the Treasury
Attach to Form 1040, 1040-SR, or 1040-NR. 2022
Attachment
Go to [Link]/Form1040 for instructions and the latest information.
Internal Revenue Service Sequence No. 01
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number

Part I Additional Income

1 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . 1
2a Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
b Date of original divorce or separation agreement (see instructions):
3 Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . 3
4 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . 4
5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . 5
6 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . 6
7 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . 7
8 Other income:
a Net operating loss . . . . . . . . . . . . . . . . . . . 8a ( )
b Gambling . . . . . . . . . . . . . . . . . . . . . . 8b
c Cancellation of debt . . . . . . . . . . . . . . . . . . 8c
d Foreign earned income exclusion from Form 2555 . . . . . . . 8d ( )
e Income from Form 8853 . . . . . . . . . . . . . . . . . 8e
f Income from Form 8889 . . . . . . . . . . . . . . . . . 8f
g Alaska Permanent Fund dividends . . . . . . . . . . . . . 8g
h Jury duty pay . . . . . . . . . . . . . . . . . . . . . 8h
i Prizes and awards . . . . . . . . . . . . . . . . . . . 8i
j Activity not engaged in for profit income . . . . . . . . . . . 8j
k Stock options . . . . . . . . . . . . . . . . . . . . . 8k
l Income from the rental of personal property if you engaged in the rental
for profit but were not in the business of renting such property . . . 8l
m Olympic and Paralympic medals and USOC prize money (see
instructions) . . . . . . . . . . . . . . . . . . . . . 8m
n Section 951(a) inclusion (see instructions) . . . . . . . . . . 8n
o Section 951A(a) inclusion (see instructions) . . . . . . . . . . 8o
p Section 461(l) excess business loss adjustment . . . . . . . . 8p
q Taxable distributions from an ABLE account (see instructions) . . . 8q
r Scholarship and fellowship grants not reported on Form W-2 . . . 8r
s Nontaxable amount of Medicaid waiver payments included on Form
1040, line 1a or 1d . . . . . . . . . . . . . . . . . . . 8s ( )
t Pension or annuity from a nonqualifed deferred compensation plan or
a nongovernmental section 457 plan . . . . . . . . . . . . 8t
u Wages earned while incarcerated . . . . . . . . . . . . . 8u
z Other income. List type and amount:
8z
9 Total other income. Add lines 8a through 8z . . . . . . . . . . . . . . . . . . 9
10 Combine lines 1 through 7 and 9. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8 10
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2022

169
Schedule 1 (Form 1040) 2022 Page 2

Part II Adjustments to Income

11 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Certain business expenses of reservists, performing artists, and fee-basis government
officials. Attach Form 2106 . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . 13
14 Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . . 14
15 Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . . 15
16 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . 16
17 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . 17
18 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . 18
19a Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19a
b Recipient’s SSN . . . . . . . . . . . . . . . . . . . . . .
c Date of original divorce or separation agreement (see instructions):
20 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . 21
22 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Archer MSA deduction . . . . . . . . . . . . . . . . . . . . . . . . . 23
24 Other adjustments:
a Jury duty pay (see instructions) . . . . . . . . . . . . . . 24a
b Deductible expenses related to income reported on line 8l from the
rental of personal property engaged in for profit . . . . . . . . 24b
c Nontaxable amount of the value of Olympic and Paralympic medals
and USOC prize money reported on line 8m . . . . . . . . . . 24c
d Reforestation amortization and expenses . . . . . . . . . . . 24d
e Repayment of supplemental unemployment benefits under the Trade
Act of 1974 . . . . . . . . . . . . . . . . . . . . . . 24e
f Contributions to section 501(c)(18)(D) pension plans . . . . . . . 24f
g Contributions by certain chaplains to section 403(b) plans . . . . 24g
h Attorney fees and court costs for actions involving certain unlawful
discrimination claims (see instructions) . . . . . . . . . . . . 24h
i Attorney fees and court costs you paid in connection with an award
from the IRS for information you provided that helped the IRS detect
tax law violations . . . . . . . . . . . . . . . . . . . 24i
j Housing deduction from Form 2555 . . . . . . . . . . . . . 24j
k Excess deductions of section 67(e) expenses from Schedule K-1 (Form
1041) . . . . . . . . . . . . . . . . . . . . . . . . 24k
z Other adjustments. List type and amount:
24z
25 Total other adjustments. Add lines 24a through 24z . . . . . . . . . . . . . . . 25
26 Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on
Form 1040 or 1040-SR, line 10, or Form 1040-NR, line 10a . . . . . . . . . . . . 26
Schedule 1 (Form 1040) 2022

170
SCHEDULE 2 OMB No. 1545-0074
Additional Taxes
(Form 1040)
Department of the Treasury
Attach to Form 1040, 1040-SR, or 1040-NR. 2023
Attachment
Go to [Link]/Form1040 for instructions and the latest information.
Internal Revenue Service Sequence No. 02
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number

Part I Tax
1
2
3
TREASURY/IRS
Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . . . .
Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . .
Add lines 1 and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17 . .
1
2
3

AND OMB USE

Part II Other Taxes
4 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . 4
5 Social security and Medicare tax on unreported tip income.
Attach Form 4137 . . . . . . . . . . . . . . . . . . 5
6 Uncollected social security and Medicare tax on wages. Attach

ONLY DRAFT
Form 8919 . . . . . . . . . . . . . . . . . . . . . 6
7 Total additional social security and Medicare tax. Add lines 5 and 6 . . . . . . 7
8 Additional tax on IRAs or other tax-favored accounts. Attach Form 5329 if required.

June 15, 2023

If not required, check here . . . . . . . . . . . . . . . . . . . . . 8
9 Household employment taxes. Attach Schedule H . . . . . . . . . . . . . 9
10 Repayment of first-time homebuyer credit. Attach Form 5405 if required . . . . . 10
11 Additional Medicare Tax. Attach Form 8959 . . . . . . . . . . . . . . . . 11
12 Net investment income tax. Attach Form 8960 . . . . . . . . . . . . . . . 12

DO NOT FILE
13 Uncollected social security and Medicare or RRTA tax on tips or group-term life
insurance from Form W-2, box 12 . . . . . . . . . . . . . . . . . . . . 13
14 Interest on tax due on installment income from the sale of certain residential lots
and timeshares . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Interest on the deferred tax on gain from certain installment sales with a sales price
over $150,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Recapture of low-income housing credit. Attach Form 8611 . . . . . . . . . . 16
(continued on page 2)
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71478U Schedule 2 (Form 1040) 2023

171
Schedule 2 (Form 1040) 2023 Page 2

Part II Other Taxes (continued)

17 Other additional taxes:
a Recapture of other credits. List type, form number, and amount:
17a

TREASURY/IRS
b Recapture of federal mortgage subsidy, if you sold your home
see instructions . . . . . . . . . . . . . . . . . . . 17b
c Additional tax on HSA distributions. Attach Form 8889 . . . . 17c
d Additional tax on an HSA because you didn’t remain an eligible

AND OMB USE

individual. Attach Form 8889 . . . . . . . . . . . . . . 17d
e Additional tax on Archer MSA distributions. Attach Form 8853 . 17e
f Additional tax on Medicare Advantage MSA distributions. Attach
Form 8853 . . . . . . . . . . . . . . . . . . . . . 17f
g Recapture of a charitable contribution deduction related to a

ONLY DRAFT
fractional interest in tangible personal property . . . . . . . 17g
h Income you received from a nonqualified deferred compensation
plan that fails to meet the requirements of section 409A . . . 17h
i Compensation you received from a nonqualified deferred

June 15, 2023

compensation plan described in section 457A . . . . . . . 17i
j Section 72(m)(5) excess benefits tax . . . . . . . . . . . 17j
k Golden parachute payments . . . . . . . . . . . . . . 17k
l Tax on accumulation distribution of trusts . . . . . . . . . 17l

DO NOT FILE
m Excise tax on insider stock compensation from an expatriated
corporation . . . . . . . . . . . . . . . . . . . . . 17m
n Look-back interest under section 167(g) or 460(b) from Form
8697 or 8866 . . . . . . . . . . . . . . . . . . . . 17n
o Tax on non-effectively connected income for any part of the
year you were a nonresident alien from Form 1040-NR . . . . 17o
p Any interest from Form 8621, line 16f, relating to distributions
from, and dispositions of, stock of a section 1291 fund . . . . 17p
q Any interest from Form 8621, line 24 . . . . . . . . . . . 17q
z Any other taxes. List type and amount:
17z
18 Total additional taxes. Add lines 17a through 17z . . . . . . . . . . . . . . 18
19 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Section 965 net tax liability installment from Form 965-A . . . 20
21 Add lines 4, 7 through 16, and 18. These are your total other taxes. Enter here and
on Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b . . . . . . . . . 21
Schedule 2 (Form 1040) 2023

172
Residency Status, Form 8843, and Filing Status
Introduction

This section of the VITA/TCE certification Foreign Student test covers determining residency status, the use
of Form 8843, and filing status. It consists of 13 true/false questions and 4 scenario-based multiple choice
questions.

Allow approximately 20 minutes to complete this segment.

1. George entered the U.S. on July 30, 2020 as a student in F-1 immigration status. He had never been
to the United States before and he did not change immigration status during 2023. For 2023 federal
income tax purposes, George is a ________.

a. Resident alien
b. Nonresident alien

2. Amelia is a visiting professor at the local university. Amelia was a graduate student from June 2019 to
May 2021 in F-1 immigration status. She re-entered the United States as a teacher on December 20,
2022 in J-1 immigration status. For 2023 federal income tax purposes, Amelia is a ________.

a. Resident alien
b. Nonresident alien

3. Lucas was a student in F-1 immigration status from December 2014 through June 2022. In August of
2023, Lucas returned to the United States as a graduate student. For 2023 federal income tax purposes,
Lucas is a ________.

a. Resident alien
b. Nonresident alien

4. Antonio came to the United States in F-2 immigration status with his wife on July 15, 2019. He has not
changed his immigration status. For 2023 federal income tax purposes, Antonio is a ________.

a. Resident alien
b. Nonresident alien

5. Elise was in the U.S. as a child in J-2 immigration status with her parents from 2011 through 2014. She
re-entered the U.S. in 2022 as a student in J-1 immigration status. The time she was present in the U.S.
as a child is considered when determining her total number of years with exempt days.

a. True
b. False

6. Sara entered the United States on July 30, 2019 in J-1 student immigration status. On July 10, 2022,
her husband Joseph joined her in J-2 immigration status. Sara and Joseph had no income in 2023 along
with not claiming any treaty benefits. Which form(s) should both Sara and Joseph file for 2023?

a. No forms
b. Forms 1040-NR and Forms 8843
c. Forms 8843
d. Form 1040 filing married filing jointly

173
 7. Sara and Joseph from Question 6 had a son, Alexander while here in the U.S. on December 5, 2022. For
2023, how many Form(s) 8843 does Sara's family need to file?

a. 0
b. 1
c. 2
d. 3

8. Sophie and Yves have been in the U.S. in F-1 immigration status, since August 2017. Their 12-year old
son, Vincent, has been attending boarding school since June 2016 on F-1 immigration status. For 2023,
who must file Form 8843?

a. Sophie and Yves

b. Vincent
c. All three of them
d. None of them

9. Celeste is from Pakistan and is a Ph.D. student in communications engineering who is going to defend
her dissertation in June 2024. She arrived in the U.S. as a student in F-1 immigration status on July 20,
2020. For 2023 federal income tax purposes, Celeste is a ________.

a. Resident alien
b. Nonresident alien

10. Marcus is a junior majoring in biology. He is in the U.S. as a student in F-1 immigration status from
Germany. He transferred from a German university and arrived in the U.S. on April 2, 2020. Marcus
worked in a lab on campus and as a summer intern for a company in New York. He will graduate in May
2024. For tax purposes, Marcus is considered a nonresident alien.

a. True
b. False

11. Nico is a nursing student from Greece who first arrived in F-1 immigration status on August 15, 2023. He
does not have a tax identification number and he did not work or receive a scholarship in 2023, but had
$75 interest income from his U.S. savings account his parents set up for him to pay for school and his
living expenses. Nico must file both a Form 1040-NR and Form 8843 for 2023.
a. True
b. False

174
12. Bo entered the U.S. in J-1 immigration status as a trainee in January 2021 and lives alone. His
wife, Mei, could not accompany him because she had to care for her ailing parents. Bo must file as
a______________ even though his spouse was not present in the U.S.

a. Single
b. Qualifying Surviving Spouse (QSS)
c. Married Nonresident Alien

13. Alex and Kim were married in March 2019. The next year, they both entered the U.S. in F-1 immigration
status to complete their studies as Fulbright scholars. Currently, Alex lives in San Diego where he is
completing his graduate work. However, Kim left him in March 2023 and has not been heard from since.
Her parents will not tell him where she lives. Because Alex does not know Kim’s whereabouts, he can
file using the Single filing status.

a. True
b. False

175
Scenario 1: Enrique Satō
Use the following information to prepare Form 8843.

• Enrique Satō came to the U.S. to study on August 1, 2020, in F-1 immigration status. His passport number
is 4682936 and it was issued by his home country, Peru. His home address is 31 Rue de Santos, Lima,
07001, Peru. His address at school is Firestone University, 222 Tread Blvd., Lauderdale, MN 55000. His
U.S. taxpayer identification number is XXX-XX-XXXX.
• Enrique is attending Firestone University, 222 Tread Blvd., Lauderdale, MN 55000, telephone 612-555-
XXXX. His specialized program is Alternative Fuel Systems and the director is Professor Marri M. Young,
also at 222 Tread Blvd., Lauderdale, MN 55000, telephone 612-555-XXXX ext. 1267.
• Enrique has not taken steps to apply for permanent residency. Enrique had no income, so he is not
required to file any other tax forms. Enrique has not left the U.S. since arriving.
• After completing the required tax form, review the scenario and resource materials, and answer each of the
test questions

Scenario 1: Enrique Sato Test Questions

To answer the following multiple choice questions, refer to the Form 8843 you completed for Enrique Satō.

14. Enrique reports his most current nonimmigrant status on line 1b.

a. True
b. False

15. Enrique should put 365 days on line 4b, for days of exempted presence for 2023.

a. True
b. False

16. What parts of Form 8843 does Enrique need to complete?

a. Part I
b. Part II
c. Parts I and II
d. Parts I and III

17. Enrique must submit his Form 8843 for tax year 2023 by April 15, 2024?

a. True
b. False

176
Taxability of Income, ITINs, and Credits
Introduction

This segment of the VITA/TCE certification test includes 7 general and 14 scenario-based multiple choice
questions on taxability of income, ITINs, and credits.

Allow approximately 45 minutes to complete this segment.

18. Margarita, who is a nonresident alien and is in the United States in J-1 immigration status, spent $4,400
on qualifying education expenses. She is not eligible to claim an education credit on her tax return.

a. True
b. False

19. Ji-yoo received $73 of dividend income on U.S. stocks she purchased online. She is an international
student from Canada in F-1 immigration status. She arrived in the United States in 2022. How much of
Ji-yoo's dividend income will be taxed at 30%?

a. $0, it's taxed at the ordinary rate

b. $0, Per Publication 4011, the correct tax rate is 15%
c. $73

20. Marie and Nathan are a married nonresident alien couple from France. Both are in the U.S. in F-1
immigration statuses and arrived in 2023. They paid $3,700 in childcare expenses, while attending
school, for their child who was born in the United States and is a U.S. citizen. They will not be able to
claim these expenses on a U.S. tax return.

a. True
b. False

21. Antero is a student in J-1 immigration status from Latvia. He earned $2,300 in wages in 2023. His
wages are reported to him on Form 1042-S (Box 1, Income Code 20). Should Antero include his wages
anywhere on Form 1040-NR?

a. Yes
b. No

22. Gus is a student in the U.S. in J-1 immigration status as of October 15, 2023. Under the terms of his
visa, he is permitted to work in the U.S. What tax identification number should Gus apply for?

a. SSN
b. ITIN
c. None

177
23. Elena, a student in F-1 immigration status from Romania, is on the basketball team. She arrived in the
U.S. on June 18, 2023 on a full athletic scholarship that includes $10,000 for her room and board and
$35,000 for tuition and fees. What amount will be taxable on her Form 1040-NR?

a. $0
b. $10,000
c. $35,000
d. $45,000

24. Gunther is a student in the U.S. in F-1 immigration status. He arrived from Germany on July 13, 2021.
Gunther worked in the bookstore and earned $2,500 in wages and had federal income tax withholding of
$215. Gunther is only required to file Form 8843 for 2023.

a. True
b. False

178
Scenario 2: Kim Lee
Use the following information to prepare Form 1040-NR.

• Kim Lee, a citizen of South Korea, came to the United States in F-1 immigration status (number
3344123344) on January 01, 2023.
• He has remained in the country since then and is a full-time student at the local university. Kim, born July
25, 2001, is single. He began working at the university on February 10, 2023.
• He filed the proper withholding and treaty forms with the university payroll office before beginning his job.
Since filing these forms correctly, he received a Form 1042-S for the treaty benefit for his wages. Kim was
not in the U.S. before and therefore, has not filed an U.S. tax return in any prior year.
• Kim also received a scholarship from the university he was attending. He filed the appropriate forms to
claim his treaty benefit for the scholarship. Therefore, he received a Form 1042-S.
• Kim’s address in South Korea is Bldg. 102 Unit 304, Sajik-ro-3-gil (Street) 23, Jongno, Seoul (South Korea)
30174. If he is entitled to a refund, he wants a direct deposit to his checking account. The routing number
is 123456789 and the account number is 98765432100. He doesn’t want to designate anyone to discuss
his return with the IRS. He did not take any affirmative steps to apply for permanent residence in the U.S.
Kim’s U.S. income will not be taxed in his home country.
• Using the following information (two Forms 1042-S and a Form W-2), complete Kim’s federal income tax
return. (Kim would also need to file Form 8843, but assume that he has already completed that on his
own.)
• After completing the required tax form, review the scenario and resource materials, and answer each of the
test questions.

179
Forms W2 & 1042-S, Page 1

a Employee’s social security number

22222 OMB No. 1545-0008
XXX-XX-XXXX
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
XX-XXXXXXX 8,500.00 800.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

State University
122 Main Street 5 Medicare wages and tips 6 Medicare tax withheld
Your City, YS XXXXX
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a
C
o
Kim Lee d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay
245 2nd Street C
o
d
International Hall e

Your City, YS XXXXX 14 Other 12c

C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS XX-XXXXXXX 8,500.00 80.00

Form W-2 Wage and Tax Statement

Copy 1—For State, City, or Local Tax Department
2023 Department of the Treasury—Internal Revenue Service

Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding

Go to [Link]/Form1042S for instructions and the latest information.
2023 for
OMB No. 1545-0096

Copy A
Department of the Treasury
Internal Revenue Service 0 1 2 3 4 5 6 7 8 9 UNIQUE FORM IDENTIFIER AMENDED AMENDMENT NO. Internal Revenue Service
1 Income 2 Gross income 3 Chapter indicator. Enter “3” or “4” 3 13e Recipient’s U.S. TIN, if any 13f Ch. 3 status code 23
code
3a Exemption code 04 4a Exemption code 13g Ch. 4 status code
20 2,000 3b Tax rate . 4b Tax rate . 13h Recipient’s GIIN 13i Recipient’s foreign tax identification 13j LOB code
number, if any
5 Withholding allowance
6 Net income
7a Federal tax withheld 13k Recipient’s account number

7b Check if federal tax withheld was not deposited with the IRS because
escrow procedures were applied (see instructions) . . . . . . 13l Recipient’s date of birth (YYYYMMDD)
7c Check if withholding occurred in subsequent year with respect to a
partnership interest . . . . . . . . . . . . . .

8 Tax withheld by other agents 14a Primary Withholding Agent’s Name (if applicable)
9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)
( ) 14b Primary Withholding Agent’s EIN
15 Check if pro-rata basis reporting
10 Total withholding credit (combine boxes 7a, 8, and 9)
15a Intermediary or flow-through entity’s EIN, if any 15b Ch. 3 status code 15c Ch. 4 status code
11 Tax paid by withholding agent (amounts not withheld) (see instructions)
15d Intermediary or flow-through entity’s name
12a Withholding agent’s EIN 12b Ch. 3 status code 12c Ch. 4 status code
XX-XXXXXXX 23 15e Intermediary or flow-through entity’s GIIN
12d Withholding agent’s name 15f Country code 15g Foreign tax identification number, if any
State University
12e Withholding agent’s Global Intermediary Identification Number (GIIN) 15h Address (number and street)

12f Country code 12g Foreign tax identification number, if any 15i City or town, state or province, country, ZIP or foreign postal code

12h Address (number and street) 16a Payer’s name 16b Payer’s TIN
122 Main Street
12i City or town, state or province, country, ZIP or foreign postal code 16c Payer’s GIIN 16d Ch. 3 status code 16e Ch. 4 status code
Your City, YS XXXXX
13a Recipient’s name 13b Recipient’s country code 17a State income tax withheld 17b Payer’s state tax no. 17c Name of state
Kim Lee KO 0.00 XX-XXXXXXX YS
13c Address (number and street)
245 2nd Street, International Hall
13d City or town, state or province, country, ZIP or foreign postal code
Your City, YS XXXXX
For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 11386R Form 1042-S (2023)

180
Form 1042-S, Page 2

Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding

Go to [Link]/Form1042S for instructions and the latest information.
2023 for
OMB No. 1545-0096

Copy A
Department of the Treasury
Internal Revenue Service 0 1 2 3 4 5 6 7 8 9 UNIQUE FORM IDENTIFIER AMENDED AMENDMENT NO. Internal Revenue Service
1 Income 2 Gross income 3 Chapter indicator. Enter “3” or “4” 3 13e Recipient’s U.S. TIN, if any 13f Ch. 3 status code 23
code
3a Exemption code 04 4a Exemption code 13g Ch. 4 status code
16 6,000 3b Tax rate . 4b Tax rate . 13h Recipient’s GIIN 13i Recipient’s foreign tax identification 13j LOB code
number, if any
5 Withholding allowance
6 Net income
7a Federal tax withheld 13k Recipient’s account number

7b Check if federal tax withheld was not deposited with the IRS because
escrow procedures were applied (see instructions) . . . . . . 13l Recipient’s date of birth (YYYYMMDD)
7c Check if withholding occurred in subsequent year with respect to a
partnership interest . . . . . . . . . . . . . .

8 Tax withheld by other agents 14a Primary Withholding Agent’s Name (if applicable)
9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)
( ) 14b Primary Withholding Agent’s EIN
15 Check if pro-rata basis reporting
10 Total withholding credit (combine boxes 7a, 8, and 9)
15a Intermediary or flow-through entity’s EIN, if any 15b Ch. 3 status code 15c Ch. 4 status code
11 Tax paid by withholding agent (amounts not withheld) (see instructions)
15d Intermediary or flow-through entity’s name
12a Withholding agent’s EIN 12b Ch. 3 status code 12c Ch. 4 status code
XX-XXXXXXX 23 15e Intermediary or flow-through entity’s GIIN
12d Withholding agent’s name 15f Country code 15g Foreign tax identification number, if any
State University
12e Withholding agent’s Global Intermediary Identification Number (GIIN) 15h Address (number and street)

12f Country code 12g Foreign tax identification number, if any 15i City or town, state or province, country, ZIP or foreign postal code

12h Address (number and street) 16a Payer’s name 16b Payer’s TIN
122 Main Street
12i City or town, state or province, country, ZIP or foreign postal code 16c Payer’s GIIN 16d Ch. 3 status code 16e Ch. 4 status code
Your City, YS XXXXX
13a Recipient’s name 13b Recipient’s country code 17a State income tax withheld 17b Payer’s state tax no. 17c Name of state
Kim Lee KO 0.00 XX-XXXXXXX YS
13c Address (number and street)
245 2nd Street, International Hall
13d City or town, state or province, country, ZIP or foreign postal code
Your City, YS XXXXX
For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 11386R Form 1042-S (2023)

181
Scenario 2: Kim Lee Test Questions
Directions

To answer the following multiple choice questions, refer to the Form 1040-NR you completed for Kim Lee.

25. Is $8,500 the amount entered on the line for Total amount from Form(s) W-2, box 1 on Form 1040-NR?

a. Yes
b. No

26. Is $8,500 the amount of adjusted gross income on the Form 1040-NR?

a. Yes
b. No

27. Is $880 the amount of Itemized deductions on the Form 1040-NR?

a. Yes
b. No

28. Is $8,420 the amount for taxable income on the Form 1040-NR?

a. Yes
b. No

29. What is the total amount entered for Total income exempt by a treaty from Schedule OI?

a. $0
b. $2,000
c. $6,000
d. $8,000

182
Scenario 3: Rudra Ram
Use the following information to prepare Form 1040-NR.

• Rudra Ram, a citizen of India, came to the United States as a student. He entered in F-1 immigration status
(visa number 88779914) on September 1, 2021. He has remained in the country since then and is a full-
time student at the local university.
• Rudra was born on July 30, 2000, and is single. He filed the proper treaty and withholding forms with the
university payroll office. Rudra has filed a U.S. tax return Form 1040-NR for 2022. His address in India is B
block, GK II, New Delhi – South, Delhi NCR, India.
• If he is entitled to a refund, he wants it mailed to him. He doesn’t want to designate anyone else to discuss
his return with the IRS. Rudra has not taken any steps to apply for permanent residence in the U.S.
• He will not be taxed in his home country on the income he has from the U.S. Using the following Form W-2,
prepare Rudra’s federal income tax return. (He has already completed his Form 8843.)
• Rudra received $25 in bank interest from an account he opened with money from his parents, this money is
not connected with a U.S. trade or business.
• He owed additional State Income tax when he filed his taxes last year. He mailed a payment of $85 on April
1, 2023 to his state.
• He donated $100 to the American Red Cross as a charitable contribution.
• After completing the required tax form, review the scenario and resource materials, and answer each of the
test questions.

a Employee’s social security number

22222 OMB No. 1545-0008
XXX-XX-XXXX
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
XX-XXXXXXX 25,000.00 2,700.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

First University
486 Main Street 5 Medicare wages and tips 6 Medicare tax withheld
Your City, Your State XXXXX
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a
C
o
Rudra Ram d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay
22 Forest Blvd. C
o
d
Your City, Your State XXXXX e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS XX-XXXXXXX 25,000.00 1,500.00

Form W-2 Wage and Tax Statement

Copy 1—For State, City, or Local Tax Department
2023 Department of the Treasury—Internal Revenue Service

183
Scenario 3: Rudra Ram Test Questions
Directions

To answer the following questions, refer to the Form 1040-NR you completed for Rudra Ram.

30. What is the Adjusted Gross Income (AGI) on Form 1040-NR?

a. $17,000
b. $22,000
c. $25,000
d. $25,500

31. Rudra Ram is a student who is considered a resident of India. According to the U.S.-India Tax Treaty, he
can take the standard deduction instead of itemizing.

a. True
b. False

32. Rudra will have a refund on Form 1040-NR?

a. True
b. False

33. The taxable income line on Rudra’s Form 1040-NR shows $11,150.

a. True
b. False

184
Scenario 4: Sonya Ivanov
Use the following information to prepare 2023 Form 1040-NR.

• Sonya Ivanov is a resident of Bulgaria (visa number 38755219). She arrived in the United States in F-1
immigration status on September 1, 2021 as a full-time student. Sonya is 25 years old, single, born on July
11, 1998. Her address in Bulgaria is Vna 74117 Varna, Grand Mol Varna, 9021 Bulgaria.
• Sonya has not taken any steps to apply for permanent residence in the United States. Sonya did not file a
Form 1040-NR in 2022 as she did not work that year. She started a new job with the university bookstore
on January 20, 2023.
• If she is entitled to a refund, she wants a direct deposit to her checking account. The routing number is
789654321 and the account number is 011233456789. She will not be taxed by the Bulgarian government
on the income she has earned in the United States. Assume Sonya has already completed her Form 8843,
and prepare her federal income tax return with the following Form W-2. College Town University reports all
student income on Form W-2. Miss Ivanov failed to respond to the university in time for them to properly
issue Form 1042-S for her treaty-exempt income. However, she is still entitled to take her treaty benefit on
her tax return instead.
• After completing the required tax form, review the scenario and resource materials, and answer each of the
test questions.

a Employee’s social security number

22222 OMB No. 1545-0008
XXX-XX-XXXX
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
XX-XXXXXXX 15,220.00 622.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

College Town University

23 Southwest Street 5 Medicare wages and tips 6 Medicare tax withheld
Your City, Your State XXXXX
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a
C
o
Sonya Ivanov d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay
2375 Linwood Blvd. C
o
d
Your City, Your State XXXXX e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS XX-XXXXXXX 15,220.00 220.00

Form W-2 Wage and Tax Statement

Copy 1—For State, City, or Local Tax Department
2023 Department of the Treasury—Internal Revenue Service

185
Scenario 4: Sonya Ivanov Test Questions
Directions

To answer the following multiple choice questions, refer to the Form 1040-NR you completed for Sonya
Ivanov.

34. Sonya is allowed to exclude $9,000 of her wages as a treaty benefit on Schedule OI?

a. True
b. False

35. The total amount of the W-2, box 1, wages, salaries, tips, is reported on the Total amount from Form(s)
W-2, box 1 line of the Form 1040-NR.

a. True
b. False

36. Form 1040-NR, schedule OI, line G shows Sonya's treaty benefit information.

a. True
b. False

37. Sonya is entitled to itemize her deductions.

a. True
b. False

186
Refunds, Deductions, and the Best Form to Use
Introduction

This part of the VITA/TCE certification test includes 13 true/false or multiple choice questions.

Allow approximately 20 minutes to complete this segment.

38. Emily, an international student from Ireland, has a Form W-2 that shows amounts withheld for Social
Security and Medicare taxes. Emily is an F-1 student who first arrived in the U.S. in 2019. Can she file
Form 843 to receive a refund of these taxes?

a. True
b. False

39. Jose and Maria are from Mexico. Jose is a scholar at a local university in J-1 immigration status and
Maria is in J-2 immigration status. Maria worked at a local boutique in 2023. Her Form W-2 shows Social
Security and Medicare tax withholding, while Jose's does not. Maria is not entitled to the exclusion of
Social Security and Medicare tax withholding as a spouse.

a. True
b. False

40. Li, an international student from People's Republic of China, received $10,100 of interest income in 2023
from a personal bank account in the U.S. he opened when he first arrived on August 27, 2020. He also
had a $100 capital gain from some U.S. stock he sold. Li reports the stock sale on Schedule D.

a. True
b. False

41. Arthur entered the United States for the first time in 2021. He is a resident of France and is in F-1
immigration status. Arthur won $1,200 at the local casino. Arthur will report the $1,200 on Schedule NEC.

a. True
b. False

42. George is a visiting scholar from Ireland. He arrived in the U.S. on September 1, 2022 in J-1 immigration
status and was accompanied by his wife and son. They had a second child in 2023, born in the U.S.
George is required to file a federal income tax return. Which of the following is a true statement?
a. He can claim exemptions for himself, his wife and his two children.
b. He only can claim the earned income credit for his U.S.-born child.
c. The personal and/or dependency exemption deduction for 2022 is $0 through 2025.
d. None of the above

43. Quang, a graduate student from Vietnam, is in F-1 immigration status. He has been here since April
1, 2023. He has receipts for his donations to his church in Vietnam. Quang can claim these charitable
contributions on Form 1040-NR.

a. True
b. False

187
44. Adi is in F-1 immigration status from Chile. He entered the United States in August 2020 and enrolled as
a full-time undergraduate student. Adi is pursuing his first degree in mathematics. What credit does Adi
qualify for in 2023?

a. American opportunity credit

b. Lifetime learning credit
c. None of the above

45. Margarita is a single, nonresident alien who began studying in the U.S. in 2020 in F-1 immigration status
from Ecuador. She has wages of $9,300, interest income from her savings account of $175, $50 of
dividends, and sold $4,500 of U.S. stocks for a $250 capital gain. She donated $50 of the proceeds to a
local charity. Margarita cannot have her return prepared at any Foreign Student and Scholar VITA site,
because she has capital gain income.

a. True
b. False

46. Some students and scholars may owe money with their tax return. Generally, nonresidents have the
option to set up an installment agreement.
a. True
b. False

47. Viktor, who is from Russia, earned wages of $12,335 in 2022. He had $280 withheld for state income
taxes. He listed the state taxes as a deduction on his federal tax return in 2022 which lowered his
taxable income. Viktor received a state refund of $200 in 2023 from the 2022 tax return. Will Viktor report
his state tax refund as income on his Form 1040-NR in 2023 or amend his 2022 return?

a. He needs to include the state income tax refund on his 2023 federal return.
b. He will remove the $125 state taxes from his 2022 deductions with an amended return.
c. He does not need to do anything with his state income tax refund.

48. Letizia came to the U.S. in 2021 for postgraduate study. She took out a student loan to help pay the
tuition through her school’s financial aid office. Letizia graduated in December 2022 but remained in the
U.S. for one year of practical training. She began repaying the loan on August 1, 2023 and paid $65 in
interest during 2023. Where can Letizia claim this interest?

a. Itemized deduction
b. Adjustment to income
c. Credit
d. None of the above

49. Luis, a student from Malta, had $7,500 in wages reported to him on Form W-2. Although all of his wages
are excluded from tax by treaty, he is required to file a tax return.

a. True
b. False

50. Shakir is a resident of Egypt attending college in the U.S. He arrived on J-1 immigration status in May
of 2023. He had $16,500 in wages reported on Form W-2 and $45 in dividend income. Shakir must
complete both Schedules OI and NEC with his Form 1040-NR.

a. True
b. False

188
 2023 VITA/TCE Foreign Student Retest for Volunteers
Directions

Welcome to the Link & Learn Taxes Foreign Student Retest. The retest requires you to prepare four tax
returns using Form 1040-NR and/or Form 8843 and then answer 50 online questions. You must successfully
complete the retest at an overall 80% proficiency to earn VITA/TCE certification.

Please complete this retest on your own for an accurate assessment of your skills and knowledge. You may
use any reference materials available to you as a volunteer to complete this retest.

Volunteers who use tax preparation software to complete the retest need to make sure they are using the
final 2023 version.

Residency Status, Form 8843, and Filing Status

Directions

This section of the VITA/TCE certification Foreign Student test covers determining residency status, the use
of Form 8843, and filing status. It consists of 13 Resident/Nonresident questions and 4 scenario-based multi-
ple-choice questions. Read the interview notes for each scenario from the original test.

Allow approximately 20 minutes to complete this segment.

1. George entered the U.S. as a student on July 30, 2020 in F-1 immigration status. He had never been to
the United States before and he did not change immigration status during 2023. For federal income tax
purposes, George is a resident alien for 2023.

a. True
b. False

2. Amelia is a visiting professor at the local university. Amelia was a graduate student from June 2019 to
May 2021 in F-1 immigration status. She re-entered the United States as a teacher on December 20,
2022 in J-1 immigration status. For federal income tax purposes, Amelia is a nonresident alien for 2023.

a. True
b. False

3. Lucas was a student in F-1 immigration status from March 2019 through June 2022. In August of 2023,
Lucas returned to the United States as a professor. For federal income tax purposes, Lucas is a resident
alien for 2023.

a. True
b. False

4. Antonio came to the United States in F-2 immigration status with his wife on July 15, 2019. He has not
changed his immigration status. For federal income tax purposes, Antonio is a resident alien for 2023.

a. True
b. False

5. Elise lived with her parents in F-2 immigration status in the United States from August 2012 to June
2014. She returned to the U.S. to attend college in F-1 immigration status on December 5, 2020. Elise
needs to file Form 8843 for 2023.

a. True
b. False

189
 6. Sara entered the United States on July 30, 2019 in J-1 student immigration status. On January 10, 2022,
her husband Joseph joined her in J-2 immigration status. Since Sara and Joseph are nonresident aliens
with no income and no treaty benefits to claim, Form 1040-NR does not need to be filed, however both
have a requirement to file Form 8843.

a. True
b. False

7. Sara and Joseph from Question 6 had a son, Alexander, while here in the U.S. on December 5, 2022. A
Form 8843 does not need to be filed for Alexander for 2023.

a. True
b. False

8. Sophie and Yves have been in the U.S. as students in F-1 immigration status, since August 2017. Their
12-year-old son, Vincent, has been attending a boarding school in the U.S. since June 2016 in F-1
immigration status. Sophie, Yves, and Vincent all need to file Form 8843 for 2023.

a. True
b. False

9. Celeste is from Pakistan and is a Ph.D. student in communications engineering who is going to defend
her dissertation in June. She arrived in the U.S. as a student on July 20, 2020. Celeste is a resident alien
for tax purposes in 2023.

a. True
b. False

10. Marcus is a junior majoring in biology. He is in the U.S. in F-1 immigration status from Germany. He
transferred from a German university and arrived in the U.S. on December 30, 2020. Marcus worked in a
lab on campus in an approved summer internship program for a company in New York. He will graduate
in May, 2024. Marcus is considered a resident alien for tax purposes.

a. True
b. False

11. Nico is a nursing student from Greece who first arrived in F-1 immigration status on August 15, 2023. He
does not have a tax identification number and he did not work or receive a scholarship in 2023, but had
$75 interest income from his U.S. savings account his parents set up for him to pay for school and his
living expenses.

Nico must file Form 1040-NR to report the $75 interest income from his U.S. savings account.
a. True
b. False

190
12. Bo entered the U.S. in J-1 immigration status as a trainee in January 2021, and lives alone. His wife,
Mei, could not accompany him because she had to care for her ailing parents. Bo can file as Single
because he did not live with his spouse at all during 2023.

a. True
b. False

13. Alex and Kim were married in March 2019, and the next year they both entered the U.S. in F-1
immigration status to complete their studies as Fulbright scholars. Currently, Alex lives in San Diego,
where he is completing his graduate work. However, Kim left him in March 2023 and has not been heard
from since. Her parents will not tell him where she lives and he has not heard from her since. Since Alex
does not know Kim’s whereabouts what filing status can he use?

a. Single
b. Married Filing Separately
c. Qualifying Surviving Spouse

191
Scenario 1: Enrique Satō Retest Questions
To answer the following questions, refer to the scenario information and Form 8843 you completed for
Enrique Satō.

14. What should Enrique enter on Line 1b?

a. Leave blank
b. F1 January 1, 2021 H1b
c. F1

15. Enrique has to complete Lines 4a and 4b.

a. True
b. False

16. Enrique only has to complete Part 1 of Form 8843.

a. True
b. False

17. What is the due date of Enrique’s Form 8843 for tax year 2023?

a. April 15, 2024

b. June 15, 2024
c. October 15, 2024
d. December 31, 2024

192
Taxability of Income, ITINs, and Credits
Introduction

This segment of the VITA/TCE certification test includes 7 general and 14 scenario-based multiple choice
questions on taxability of income, ITINs, and credits.

Allow approximately 45 minutes to complete this segment.

18. Margarita, who is a nonresident alien and is in the United States in J-1 immigration status, spent $4,400
on qualifying tuition and educational expenses. She is entitled to claim an education credit on her tax
return.

a. True
b. False

19. Ji-yoo received $73 of dividend income on U.S. stocks she purchased online. She is an international
student from Canada in F-1 immigration status. She arrived in the United States in 2022. Ji-yoo's
dividend income will be taxed at 30% on Form 1040-NR, Schedule NEC.

a. True
b. False

20. Marie and Nathan are a married nonresident alien couple from France. Both are in the U.S. in F-1
immigration statuses and arrived in 2023. They paid $3,700 in childcare expenses, while attending
school, for their child who was born in the United States and is a U.S. citizen. They are eligible to claim
the child and dependent care credit on their Form 1040-NR.

a. True
b. False

21. Antero is a student in J-1 immigration status from Latvia. He earned $2,300 in wages in 2023. His wages
are reported to him on Form 1042-S (Box 1, Income Code 20). Antero should report these wages on
Form 1040-NR, Schedule OI.

a. Yes
b. No

22. Gus is a student here in J-1 immigration status as of October 15, 2023. Under the terms of his visa, he
is permitted to work in the U.S. Gus does not qualify for a Social Security number and should apply for
an ITIN.

a. True
b. False

23. Elena, a student in F-1 student immigration status from Romania, is on the basketball team. She arrived
in the U.S. on June 18, 2023 on a full athletic scholarship that includes payments for her room and
board. The amount of her scholarship for room and board is taxable.

a. True
b. False

24. Gunther is a student in the U.S. in F-1 immigration status. He arrived from Germany on July 13, 2021.
Gunther worked in the bookstore and earned $2,500 in wages and had federal income tax withholding of
$215. Gunther needs to file Form 1040-NR and Form 8843 for 2023.

a. True
b. False
193
Scenario 2: Kim Lee Retest Questions
Directions

To answer the following questions, refer to the scenario information and Form 1040-NR you completed for
Kim Lee.

25. What amount is entered on the line for Total amount from Form(s) W-2, box 1 on Form 1040-NR?

a. $2,000
b. $6,000
c. $8,500

26. What is on the line for adjusted gross income on Form 1040-NR?

a. $0
b. $2,000
c. $6,000
d. $8,500
27. What is on the line for Itemized deductions on Form 1040-NR?

a. $0
b. $80
c. $7,920
d. $8,000

28. What is the amount on the line for taxable income on Form 1040-NR?

a. $0
b. $1,920
c. $5,920
d. $8,420

29. Is $8,000 the total amount entered for Total income exempt by a treaty from Schedule OI?

a. Yes
b. No

194
Scenario 3: Rudra Ram Retest Questions
Directions

To answer the following questions, refer to the scenario information and Form 1040-NR you completed for
Rudra Ram.

30. What amount is entered on the Total amount from Form(s) W-2, box 1 line on Form 1040-NR?

a. $17,350
b. $22,350
c. $22,375
d. $25,000

31. What amount is entered on the itemized deductions line on Form 1040-NR?

a. $1,235
b. $13,600
c. $13,785
d. $13,850

32. What is the amount of federal income tax withheld on Form 1040-NR?

a. $1,050
b. $2,700
c. $3,900
d. $3,985

33. What amount is on the taxable income line of the Form 1040-NR?

a. $9,400
b. $9,825
c. $11,150
d. $21,300

195
Scenario 4: Sonya Ivanov Retest Questions
Directions

To answer the following questions, refer to the scenario information for Sonya Ivanov.

34. What amount is Sonya allowed as a treaty benefit?

a. No limit for the treaty benefit amount

b. $0
c. $9,000
d. $15,220
35. What is the amount entered on Form 1040-NR on the line for Total amount from Form(s) W-2,
box 1 line?

a. $0
b. $6,220
c. $9,000
d. $15,220

36. Where on the tax return will Sonya enter her treaty benefits information?

a. Schedule OI, Line L then carried to Form 1040-NR, Line 1k

b. Form 1040-NR, Schedule A, Line 7
c. Treaty benefits are only subtracted from wages, salaries, tips, etc. and listed on Form 1040-NR,
Line 1c.
d. No treaty amounts are allowed without Form 1042-S.

37. What is the amount of itemized deductions that Sonya is entitled to take?

a. $0
b. $220
c. $622
d. $9,000

196
Refunds, Deductions, and the Best Form to Use
Introduction

This part of the VITA/TCE certification test includes 13 true/false or multiple choice questions.

Allow approximately 20 minutes to complete this segment.

38. Emily, an international student from Ireland, has a Form W-2 that shows amounts withheld for Social
Security and Medicare taxes. Emily is an F-1 student who arrived in 2020. What form should Emily use
to claim a refund of her Social Security and Medicare taxes withheld?

a. Form 1040-NR
b. Form 8843
c. Form 843

39. Jose and Maria are from Mexico. Jose is a scholar at a local university in J-1 immigration status and
Maria is in J-2 immigration status. Maria worked at a local boutique in 2023. Her Form W-2 shows Social
Security and Medicare withholding. Maria found out her spouse does not have to pay Social Security or
Medicare taxes. Maria is not eligible for a refund of her Social Security and Medicare taxes withheld.

a. True
b. False

40. Li, an international student from People’s Republic of China, received $10,100 of interest income in
2023 from a personal bank account in the U.S. he opened when he first arrived on August 27, 2019. He
also had a $100 capital gain from some U.S. stock he sold. What form and schedules does Li need to
complete?

a. He does not need to file a return

b. Form 1040-NR, Schedule OI, and Schedule D
c. Form 1040-NR, Schedule D, and Schedule NEC
d. Form 1040-NR, Schedule OI, and Schedule NEC

41. Arthur entered the United States for the first time in 2021. He is a resident of France, and in F-1
immigration status. Arthur won $1,200 at the local casino.

Does Arthur need to file Form 1040-NR to report the $1,200?

a. Yes
b. No

42. George is a visiting scholar from Ireland. He arrived in the U.S. on September 1, 2022 in a J-1
immigration status and was accompanied by his wife Freya and his son Noah. Since his arrival, his
second child, Charlie, was born in the U.S. George earned $85,000 in 2023 from a State University.
When he files his federal tax return, he cannot claim his wife and children as dependents.

a. True
b. False

197
43. Quang, a graduate student of physics from Vietnam, is in F-1 immigration status. He first arrived in the
U.S. on April 1, 2023. Quang needs help preparing his 2023 tax return. He made donations to a U.S.
charity as well as a church in Vietnam and wants to know where to claim them. Which of the following is
a true statement?

a. Quang can claim all the charitable contributions as an itemized deduction on Form 1040-NR
b. Quang can only claim the charitable contributions from the U.S. charity as an itemized deduction on
the Form 1040-NR
c. None of the above

44. Adi is in F-1 immigration status from Chile. He entered the United States in August 2023 and enrolled as
a full time undergraduate student. Adi is pursuing his first degree in mathematics.

Does Adi qualify to claim any education credit on his Form 1040-NR?
a. Yes
b. No

45. Margarita is a single, nonresident alien who began studying in the U.S. in 2020 in F-1 immigration status
from Ecuador. She has wages of $9,300, interest income from her savings account of $175, $50 of
dividends, and sold $4,500 of U.S. stocks for a $250 capital gain. She donated $50 of the proceeds to
a local charity. Could Margarita have her return completed at a VITA/TCE Foreign Student and Scholar
VITA site that has properly certified volunteers?

a. Yes
b. No

46. Some students and scholars may owe money with their tax return. Nonresidents have which of the
following payment options?

a. Ask for an extension of time to pay or an installment agreement.

b. Pay the entire balance by the due date for the return.
c. Put the balance on a credit card.
d. All of the above.

47. Viktor, who is from Russia, earned wages of $12,335 in 2021. He had $280 withheld for state income
taxes. He listed the state taxes as a deduction on his federal tax return in 2022, and it lowered his
taxable income for 2022. Viktor received a state refund of $200 in 2023 from the 2022 tax return. Viktor
does not need to include this state tax refund on his 2023 federal return.

a. True
b. False

48. Letizia came to the U.S. in 2021 for postgraduate study. She took out a student loan through the school’s
financial aid office to help pay the tuition. She graduated in December 2022, but remained in the U.S. for
one year of practical training. She began repaying the loan on August 1, 2023 and paid $65 in interest
during 2023. Letizia can claim this interest as an adjustment to income.

a. True
b. False

198
49. Luis, a student from Malta, had $7,500 in wages reported to him on Form W-2. Because all of his wages
are excluded from tax by treaty, he is not required to file a tax return.

a. True
b. False

50. Shakir is a resident of Egypt attending college in the U.S. He arrived in J-1 immigration status in May of
2023. He had $16,500 in wages reported on Form W2 and $45 in dividend income.

What form/schedule(s) must Shakir complete?

a. Just Form 1040-NR
b. Form 1040-NR, Schedule OI
c. Form 1040-NR, Schedule NEC
d. Form 1040-NR, Schedules NEC and OI

199
 Over the Phone Interpreter Services Test Questions
Directions

Using your resource materials, answer the following questions:

1. All VITA/TCE sites trained can use OPI services.

a. True
b. False

2. SPEC OPI PINs change yearly.

a. True
b. False

3. OPI PINs can be shared between VITA/TCE sites.

a. True
b. False

4. OPI Languages offered is in Publication _______.

a. 5547
b. 5683
c. 5633
d. 4012

5. SPEC OPI PINs for tax preparation are assigned by _____ .

a. partner
b. site
c. coalition

6. OPI Pins can only be used at sites providing tax return preparation services.

a. True
b. False

7. VITA/TCE sites are required to submit their OPI logs weekly by ______________ .

a. 12 noon- Monday
b. Close of business Monday
c. 10:00am on Tuesday
d. At site coordinator’s convience

200
 8. All ___________ (new or existing) should attend OPI training each year.

a. partners/employees
b. volunteers
c. site coordinators
d. All of the above

9. OPI Services are used for all aspects of the SPEC business model.

a. True
b. False

10. OPI Job Aid is Publication ______.

a. 5547
b. 4491
c. 5285
d. 5683

201
Over the Phone Interpreter Services Retest Questions
Directions

Using your resource materials, answer the following questions: Using your resource materials, answer the
following questions:

1. SPEC OPI services are used for tax return preparation services only.

a. True
b. False

2. Partners/sites are permitted to schedule an interpreter in advance.

a. True
b. False
3. OPI includes American Sign Lanaguage services.

a. True
b. False

4. Sites are required to use the SPEC OPI weekly log.

a. True
b. False

5. Who should be your first point of contact if you have any questions about OPI services?

a. A site coordinator
b. relationship manager
c. A or B
d. SPEC OPI Area Point of Contact

6. After completing training, site coordinators with multiple sites can activate all needed OPI PINs with their
relationship manager.

a. True
b. False

7. If you have a call that does not connect with an interpreter, it should be reported on the SPEC OPI
Weekly Log.

a. Yes
b. No

8. OPI training is conducted annually.

a. True
b. False

202
 9. Written authorization is needed to use OPI services for anything other than tax return preparation.

a. True
b. False

10. OPI services are only available Monday – Friday.

a. True
b. False

203
 Link & Learn Taxes
Link & Learn Taxes is web-based training designed specifically for VITA/TCE volunteers. Each volunteer’s
ability to prepare complete and accurate returns is vital to the credibility and integrity of the program. Link &
Learn Taxes, as part of the complete volunteer training kit, provides the path to achieving this high level of
quality service.
Link & Learn Taxes and Publication 4012, VITA/TCE Volunteer Resource Guide, work together to help
volunteers learn and practice.

Link & Learn Taxes for 2023 includes:

• Access to all VITA/TCE courses
• Easy identification of the VITA/TCE courses with the course icons
| As you progress through a lesson, the content for Basic, Advanced, Military, or International will display,

depending on the level of certification you selected

• PowerPoint presentations that can be customized to fit your classroom needs
• VITA/TCE Central to provide centralized access for certification, training materials, and reference links
• The Practice Lab
| Gives volunteers practice with an early version of the IRS-provided tax preparation software

| Lets volunteers complete sample practice problems

| Lets volunteers prepare test scenario returns for the test/retest

Go to [Link], type “Link & Learn” in the Keyword

field and click Search. You’ll find a detailed overview and
links to the courses.

FSA (Facilitated Self Assistance) empowers taxpayers to prepare their own returns with the assistance of a
certified volunteer. Taxpayers complete their own returns using interview-based software supplied by leaders in
the tax preparation industry. Volunteers assist taxpayers with tax law questions.
Virtual VITA/TCE model includes any site where face-to-face activities are not used during the tax preparation
process. That is, the intake specialist, IRS-tax law certified preparer (who prepares the return) and/or the quality
reviewer are not face-to-face with the taxpayer. By incorporating this flexibility partners can provide taxpayers
with more convenient locations to file their taxes.
For more information contact your SPEC Relationship Manager to see if you should start a FSA or
Virtual VITA site in your community.
 Your online resource for volunteer and taxpayer assistance
Partner and Volunteer Resource Center
[Link]/Individuals/Partner-and-Volunteer-Resource-Center
• What’s Hot!
• Site Coordinator’s Corner

Quality and Tax Alerts for IRS Volunteer Programs

[Link]/individuals/quality-and-tax-alerts-for-irs-volunteer-programs
• Volunteer Tax Alerts

Volunteer Training Resources

[Link]/Individuals/Volunteer-Training-Resources
Outreach Connection
[Link]/Individuals/Outreach-Corner
[Link]

Interactive Tax Assistant (ITA)

[Link]/help/ita
Online Services and Tax Information for Individuals
[Link]/Individuals
Tools After you file your taxes
• View Your Tax Account • Pay taxes you owe, including estimated
• Get Your Transcript taxes
• Where’s My Refund? • Not getting a refund? Learn how to pay
taxes if you owe
File your taxes • Unexpectedly owe taxes? You may need
• Special deadlines for taxpayers living to adjust your withholding
overseas and some disaster victims
• Refund you received different than
• What to do if you haven’t filed your tax return expected?
• Filing past due returns • Understanding your IRS notice or letter
• What you need to know before you file • Need to correct your taxes? Amend a tax
• Learn about electronic filing options, return
including IRS Free File • Check the status of your amended return
• Get free tax help from volunteers
• Find tips for choosing a tax professional
• Avoid these common errors
• Avoid penalty for underpayment of
estimated tax
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and much more!
Your direct link to tax information 24/7: [Link]