Out of Scope Situations for VITA/TCE Programs
The following are out of scope for this lesson. While this list may not be all inclusive, it is provided for your awareness only.
- Schedule K-1 items other than the six income items specifically identified in this lesson as within scope
- Deductions, credits, and other items reported on Schedules K-1
- Royalty income reported on Form 1099-MISC with associated expenses
- Taxpayers who rent their property at less than fair rental value
- Rental-related interest expenses other than mortgage interest
- The actual expense method (auto and travel expense deductions)
- Casualty loss
- Completing Form 8582
- Completing Form 4562
- Taxpayers who filed or need to file Form(s) 1099
- Rental income and expenses for non-Military families renting their personal residence.