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

Other Taxes 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.

  • Household employment taxes
  • IRA minimum distributions not withdrawn when required
  • Excess contributions to an IRA that are not removed by the due date of the return including extensions
  • Distributions or excess contributions shown on parts II through IX of Form 5329 (only Part I is in scope)
  • Distribution from an ABLE account that exceeds the qualified disability expenses
  • Individuals subject to the additional Medicare tax on Form 8959
  • Individuals subject to the net investment income tax on Form 8960