Out of Scope Situations for VITA/TCE Programs

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

• Taxpayers who choose to claim any of the following credits:
  • Form 4136, Credit for Federal Tax Paid on Fuels
  • Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains
  • Form 8839, Qualified Adoption Expenses
  • Form 8885, Health Coverage Tax Credit
  • Credit for repayment of amounts included in income in a previous year (IRC 1341)