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.

• Casualty and theft losses (only losses derived from federally declared disaster areas are allowed)
• Taxpayers with a Mortgage Credit Certificate
• Investment interest
• Form 1098-C, Contributions of Motor Vehicles, Boats and Airplanes
• Taxpayers affected by limits on charitable deductions
• Taxpayers that file Form 8283 to report noncash contributions of more than $500, in scope for Military certification only
• If the taxpayer is donating property that was previously depreciated
• If the taxpayer is donating capital gain property or property such as appreciated stock or artwork
• Repayment of income of $3,000 or more. Note there is also a credit that may be better – see Publication 525
• Loss or termination of an annuity by a deceased annuitant – see Publication 575