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.

• Residential energy-efficient property credit (Form 5695, Part II)
• Plug-in electric vehicle credit
• Conversion kits
• Mortgage interest credit
• District of Columbia, first-time homebuyer credit
• Alternative fuel vehicle refueling credit
• Alternative motor vehicle credit