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

Affordable Care Act Workout

Out of Scope

Out of Scope Situations for VITA/TCE

The following is out of scope for this lesson. While this list may not be all inclusive, it is provided for your awareness only.

  • Self-employed health coverage deductions for taxpayers who are also allowed a PTC
  • Form 8962 Part IV, Allocation of Policy Amounts, and Part V, Alternative Calculation for Year of Marriage
  • Individuals eligible for the health coverage tax credit
  • If there is a code FF on Form W-2, box 12 and the employee has a Marketplace policy and is otherwise eligible for PTC