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 reported on Form 1040:
• Other gains/losses (line 14)
• Farm income (line 18)
• Dependent child under the age of 18 (age 24 if a full-time student) who has investment income of more than $1,900
• Casualty losses
• Accrual method for reporting income
• Taxpayers who buy or sell bonds between interest payment dates
• Form 1099-INT, box 9
• Adjustments needed for amounts listed on Form 1099-OID, or if the taxpayer should have received Form 1099-OID but did not
• Form 1099-DIV, boxes 2b, 2c, 2d, 8, 9
• State or local income tax refunds received in 2011 for a tax year other than 2010
• Alimony/divorce agreements executed before 1985
• Minister tax returns with parsonage/housing allowance