Out of Scope Situations for VITA/TCE

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

• Taxpayers with income from the following sources:
• Other gains/losses
• Farm income
• Taxpayers affected by the Additional Medicare Tax
• Taxpayers who must check "yes" to the digital asset question on Form 1040
• Taxpayers who use the accrual method for reporting income
• Taxpayers who buy or sell noncovered bonds between interest payment dates
• Form 1099-INT amounts reported in the box labeled Specified private activity bond interest if AMT applies
• Adjustments needed for amounts reported on Form 1099-OID, or if the taxpayer should have received Form 1099-OID but did not
• Form 1099-DIV amounts reported in the boxes labeled Unrecap. Sec. 1250 gain, Section 1202 gain, Cash liquidation distributions, and Noncash liquidation distributions
• State or local income tax refunds received during the current tax year for a year other than the previous tax year
• Alimony/divorce agreements executed before 1985
• Minister tax returns with parsonage/housing allowance
• The FATCA filing requirement box is checked on any Form 1099