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

Income — Retirement Income Workout

Out of Scope

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.

  • The taxpayer needs to file Form 8606
  • Taxpayers who made nondeductible contributions to a traditional IRA
  • Taxpayers who are subject to additional tax due to excess IRA contributions
  • Roth IRA distributions that are taxable or partially taxable, and distributions with Form 1099-R, code J or T
  • IRA rollovers that do not meet the tax-free requirements
  • Taxpayers who use the General Rule to figure the taxable portion of pensions and/or annuities for past years
  • Form 1099-R, distribution code A (lump-sum distribution qualifying for special tax treatments)