Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International


Out of Scope

Out of Scope Situations for VITA/TCE Programs

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 choose to claim any of the following credits:
    • Form 4136, Credit for Federal Tax Paid on Fuels
    • Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains
    • Form 8839, Qualified Adoption Expenses
    • Form 8885, Health Coverage Tax Credit