Out of Scope Situations for VITA/TCE Programs

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

• Schedule K-1 items other than the six income items specifically identified in this lesson as within scope
• Deductions, credits, and other items reported on Schedules K-1
• Royalty income reported on Form 1099-MISC with associated expenses
• Taxpayers who rent their property at less than fair rental value
• Rental-related interest expenses other than mortgage interest
• The actual expense method (auto and travel expense deductions)
• Casualty loss
• Completing Form 8582
• Completing Form 4562
• Taxpayers who filed or need to file Form(s) 1099
• Rental income and expenses for non-Military families renting their personal residence.