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.

• Taxpayers who must complete Form 1116 because they cannot elect to report foreign tax on Form 1040, Schedule 3, unless your site has a volunteer and a reviewer with an International certification
• Taxpayers who may deduct a foreign income tax that is not allowed as a credit in certain circumstances
• Certain expenses deducted to reduce foreign gross income
• Taxpayers who must report a carryback or carryover on Form 1116
• Taxpayers who must file a separate Form 1116 required for foreign income from a sanctioned country, using the "Section 901(j) income" category