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.

• A spouse who may be relieved of joint liability as an innocent spouse
• Community property tax laws for Married Filing Separately taxpayers (depending on the tax assistance program)
• Taxpayers who are not certain if they are in a common law marriage (rules are complex and differ from state to state)