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

Itemized Deductions Workout

Out of Scope

Out of Scope Situations for VITA/TCE

The following is out of scope for this lesson. While this list may not be all inclusive, it is provided for your awareness only.

  • Casualty and theft losses
  • Investment interest
  • Form 1098-C, Contributions of Motor Vehicles, Boats and Airplanes
  • Taxpayers affected by limits on charitable deductions
  • Taxpayers that file Form 8283 to report noncash contributions of more than $500
  • If the taxpayer is donating property that was previously depreciated
  • If the taxpayer is donating capital gain property