Out of Scope Situations for VITA/TCE

The following is out of scope for this lesson. While this list may not be all inclusive, it is provided for your awareness only.

• Self-employed health coverage deductions for taxpayers who are also allowed a PTC
• Form 8962 Part IV, Allocation of Policy Amounts, and Part V, Alternative Calculation for Year of Marriage
• If there is a code FF on Form W-2, box 12 and the employee has a Marketplace policy and is otherwise eligible for PTC
• Individual Coverage Health Reimbursement Arrangement (ICHRA)