OUT OF SCOPE — what we CANNOT do for you

The scope of AARP Tax Aide program is determined by the IRS and AARP Foundation.  AARP Tax Aide volunteers are trained to assist taxpayers in completing Form 1040 and other common schedules and forms.  Under the provisions of the Volunteer Protection Act of 1997, Tax Aide volunteers must stay within the scope of the program and prepare only returns for which they have been trained and certified.

Please check the list below before calling for your appointment:

FORMS/ SITUATIONS:

• Digital Assets (example: stablecoin, cryptocurrency, virtual currency, or NFTs (non-fungible tokens)).  Out of Scope If:
  • You received the Digital Asset:
    • As payment for property or services
    • as a reward or award
    • as a result of minimg, staking, etc.
    • as a result of a hard fork
  • You disposed of the Digital Asset:
    • in exhange for property or services
    • in exchange or trade for another digital asset
    • in a sale (you sold it)
• Sale and other Dispositions of Capital Assets (disposition of any asset other than stock, mutual funds, or a personal residence)
• Complicated Schedule C (Profit and Loss from Business) (expenses exceeding $35,000, result is a loss, employees, depreciation, office in home, inventory, etc.)
• Hobby income or other activities not for profit
• Complicated Schedule D (Capital Gains and Losses) such as futures or options
• Alternative Minimum Tax, Additional Medicare Tax, or Net Investment Income Tax
• Rental Property. (ONLY in scope for land rental with no expenses)
• Farm Income or expenses
• Employee Business Expense
• Moving Expenses
• Tax for Children who have Unearned Income (also known and Kiddie Tax)
• Portions of Schedule A that are not included in our training (ex. Casualty or theft losses, donation of securities or art work, etc.)
• Portions of Schedule B that are not included in our training (ex. foreign gifts/ trusts, foreign bank and financial accounts, etc.)
• Partner’s Share of Income, Deductions, Credits (Form 1065 Schedule K1) that involve depreciation or deductible expenses
• Other rental income or business income
• Returns (original or amended) for years prior to 2019
• Cancellation of Debt involving bankruptcy or residence
• Health Savings Accounts with excess contributions, distributions from an IRA, distributions to prohibited transactions, etc.
• Non-cash Charitable Contributions of capital gain property or any vehicle, airplane, or boat worth more than $500.
• Qualified Plug in Electric Drive motor vehicle Credit or Qualified Electric vehicle Credit