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

Refer taxpayers with these issues to a professional tax preparer:

  • Excess contributions to an HSA that are not withdrawn in a timely fashion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

For more information, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans.