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

Other Income, Form 1040 Line 21

Out of Scope

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.

Distributions from Educational Savings Accounts in which the:

  • Funds were not used for qualified education expenses, or
  • Distribution was more than the amount of the qualified expenses