Changes to Scope
The following are now in scope:
- Kiddie Tax – See Publication 4491, Standard Deduction and Tax Computation, Other Taxes, and Education Credits lessons. Also refer to the Volunteer Resource Guide, Tab H.
- Self-Employed Health Insurance Deduction – See Publication 4491, Adjustments to Income lesson, and the Volunteer Resource Guide, Tab E. (Advanced Certification only)
- Itemized deductions - has been removed from the Basic course. It is now included in Advanced certification only.