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

Other Income Workout

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 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