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.

• Retirement income from SIMPLE IRAs and SEP IRAs
• Form 8606 required
• Nondeductible contributions made to a traditional IRA
• Taxpayers subject to additional tax due to excess IRA contributions or early distributions
• Roth IRA distributions that are taxable or partially taxable
• IRA rollovers that do not meet the tax free requirements
• Part of a distribution is a return of after-tax contributions (may require Form 8606)
• General Rule used to figure the taxable portion of pensions and/or annuities for past years
• Form 1099-R, box 7 distribution code A (lump-sum distribution qualifying for special tax treatments)