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
  • Excess contributions to an HSA that are not withdrawn in a timely fashion
  • Qualified HSA funding distributions from an IRA
  • Death of an HSA holder (when spouse is not the designated beneficiary)
  • Additional Tax for Failure to Maintain HDHP Coverage
  • Deemed distributions from an HSA due to prohibited transactions, such as using an HSA as a security for a loan
  • Archer Medical Saving Accounts (MSA)
  • Medicare Advantage MSA
  • Health Reimbursement Arrangement
  • Form 8889, Part III