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.

• Other adjustments to income on Form 1040, such as:
  • Self-employed health insurance deduction with premium tax credits
  • Self-employed SEP, SIMPLE, and qualified plans
  • Certain business expenses of performing artists
  • Domestic production activities deduction
• Form 8606, Nondeductible IRAs
• Excess contributions to an HSA that are not withdrawn in a timely fashion
• Qualified HSA funding distributions from an IRA
• Death of an HSA holder (when spouse is not the designated beneficiary)
• Additional Tax for Failure to Maintain HDHP Coverage
• Deemed distributions from an HSA due to prohibited transactions, such as using an HSA as a security for a loan
• Archer Medical Saving Accounts (MSA)
• Medicare Advantage MSA
• Health Reimbursement Arrangement
• Form 8889, Part III