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 an ABLE account in which the funds were not fully used for qualified disability expenses
• 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
• Taxpayers who are insolvent and had debt canceled