Volunteer Income Tax Assistance (VITA) Certification Practice Test

What must a volunteer review to help deter identity theft?

1. Last year's tax return

2. Photo identification

3. Medicaid card

4. Social Security card

The correct answer is: Photo identification

To help deter identity theft, it is essential for a volunteer to review photo identification. This practice ensures that the person filing the tax return is indeed who they claim to be, which is crucial in preventing fraudulent activities such as identity theft. By confirming the identity of the taxpayer through valid photo identification, the volunteer can verify that the person has the legal right to submit the tax return and access sensitive financial information. While reviewing last year's tax return, Medicaid cards, and Social Security cards may provide additional context or information, they do not offer the same immediate verification of identity that a government-issued photo ID does, such as a driver's license or passport. These types of identification carry a photo and personal details, allowing volunteers to compare them against the information provided by the taxpayer. Therefore, emphasizing the importance of photo identification is key in safeguarding against identity theft in the tax filing process.