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

Adjustments to 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.

  • Other adjustments to income on Form 1040, such as:
    • Self-employed health insurance deduction with premium tax credits
    • Self-employed SEP, SIMPLE, and qualified plans
    • Certain business expenses of performing artists
    • Domestic production activities deduction
  • Form 8606, Nondeductible IRAs