Welcome to VITA!
Why Study & practice?
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Build confidence and accuracy by learning how to research and apply tax law.
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Ensure quality service for clients with the support of resources and experienced teammates.
Practice Scenarios are coming and videos
Follow in order-- trainings build on each other...
Click on Images for presentation
EVERYONE MUST PASS THE
CODE OF CONDUCT TEST
& INTAKE INTERVIEW TEST.
<---CLICK IMAGES --->
TO SEE A STUDY GUIDE
FOR EACH.
Study Guides from United Way of Greater Richmond & Petersburg
ALL TAX PREPARERS, QUALITY REVIEWERS NEED TO REVIEW THE FOLLOWING LESSONS. Click images for lesson.
I TRIED TO KEEP THEM SHORT AND I HAVE PROVIDED PRACTICE FOR SOME OF THEM AS WELL.
YOU DONT NEED TO MEMORIZE ANYTHING--HAVE FUN!

Who can be claimed as a dependents?
Make sure you VIEW this and use your tools!
9-7-25 Correction made to practice-thanks for catching the error Jeanie R!!!

Selecting the correct and BEST is not always obvious--NEVER ASSUME!!
Check In-- For Practice # 4 - Flinstone Return
You should show for 2024 Tax Year..........
AGI $ 57, 012
Total Tax (Line 24) $1,902
Results: Refund $2,524
A NOTE I WANT TO ADD: When calculating the taxable portion for a joint survivor beneficiaty using the Simplified Method (and Taxslayer now works great for this) -- if the employee was receiving benefits BEFORE passing away then use the same combined age after death. If the benefits started AFTER the employee passed away use only the survivor's age. (Note from PUB 4012 Section D)
Check In-- For Practice # 5 - Jones' Return You should show for 2024 Tax Year..........
AGI $47,927
Total Tax (Line 24) $1,473
Results: Refund $1,122
Check In-- For Practice # 6 - Flintstone Part 2
You should show for 2024 Tax Year..........
NEW AGI $ 97,256
Total Tax (Line 24) $7,554
Results: Owes $1,128 **why the change?
Check In-- For Practice # 6 - Jones' Part 2
You should show for 2024 Tax Year..........
NEW AGI $ 44,272
Total Tax (Line 24) $508
Results: Refund $2,087 **why the change?
9-7-2025 Correction made to Standard Deduction example for MFJ Seniors- thanks Scot D!

What to watch for when Allocating and the Taxpayer is the Student.
Check In-- For Practice # 9 - Cristano Part 2 You should show for 2024 Tax Year..........
AGI $ 46,224
Total Tax (Line 24) $0.00
Results: $8,641 **why the change?
Check In-- For Practice # 9 - Cristano Part 3 You should show for 2024 Tax Year..........
AGI $ 46,224
Total Tax (Line 24) $0.00
Results: $7,891 **why the change?
Study Guides & Certification
This section will be updated as soon as the new materials are released in mid October
Once you have completed answering all the test questions in your book(or on paper), before you submit online on the IRS certification site, input your answers in these online forms to check your work. Feedback is given--if you get a question incorrect, it will guide you to the resource you should review. Remember, this is all about learning so we can do the best for our clients.
