Scope

The AARP Tax-Aide program has developed guidelines for the types of returns that its volunteers can prepare.  Taxpayers with more complex tax issues are advised to seek paid tax assistance.  For the complete in- and out-of-scope document listing, download the Tax-Aide Scope Manual TY 2017 Release 2.

The following is a list of federal tax forms that are within scope.

  • Form 1040
    • Schedule A
    • Schedule B
    • Schedule C (small sole-proprietorships only with C-EZ restrictions)
    • Schedule D
    • Schedule E (land rental and royalties only)
    • Schedule EIC
    • Schedule R
    • Schedule SE
  • Form 1040-V (Payment Voucher)
  • Form 1040-ES (Estimated Payments)
  • Form 2106EZ (Unreimbursed Employee Business Expenses)
  • Form 2441 (Child & Dependent Care Credit)
  • Form 4137 (Unreported Tip Income)
  • Form 5405 (First Time Home Buyer Credit)
  • Form 5695 (Residential Energy Credit)
  • Form 8283 (Non-Cash Contributions) – Section A, Part I only
  • Form 8379 (Injured Spouse)
  • Form 8606 (Non-Deductible IRA) – Part I only
  • Schedule 8812 (Additional Child Tax Credit)
  • Form 8863 (Education Credits)
  • Form 8880 (Qualified Retirement Savings Credit)
  • Form 8962 (Premium Tax Credit)
  • Form 8965 (Health Coverage Exemptions)
  • Form 9465 (Installment Agreement)
  • Form 1040-X (Amended Return) – present and past 3 years if certified

From a different perspective, the following is a list of taxpayer documents that are within scope.

Form Title Restrictions
W-2 Wage and Tax Statement In scope except for box 12 codes
Q (in scope with military certification only)
R and T
W (in scope with HSA certification only)
W-2G Certain Gambling Winnings
Schedule K-1 Beneficiaries Share of Income, Deductions, Credits, etc. In scope only for interest, dividends, royalties, capital gains, and associated Foreign Tax Credits
1095-A/B/C Health Coverage Forms
1098 Mortgage Interest Statement
1098-E Student Loan Interest
1098-Q Qualifying Longevity Annuity Contract Information
1098-T Tuition Statement In scope except for boxes 4 and 6 (adjustments)
1099-B Proceeds from Broker and Barter Exchange Transactions In scope except for boxes 7-13
1099-C Cancellation of Debt In scope only for nonbusiness credit card debt cancellation
In scope except for
bankruptcy or insolvency
1099-DIV Dividends and Distributions In scope except for boxes
2c (1202 gain)
8-9 Liquidation Distributions
FATCA filing requirement
Out of scope if AMT generated
1099-G Certain Government Payments
State Tax Refund
Unemployment Compensation
In scope except for boxes 7-9
See Instructions for recipient for box 2 on 1099-G for amounts which may appear in the blank box beside box 9.  Amounts in this blank box are interest and are in scope
1099-INT Interest Income In scope except for boxes
NAOB on interest statement
FATCA filing requirement
10 Market discount
11 Bond premium
13 Bond premium on tax-exempt bond
Out of scope if AMT generated
1099-K Payment Card and Third Party Network Transactions In scope except for any adjustment to amount reported on form
1099-LTC Long-Term Care and Accelerated Death Benefits In scope except for box 3 per diem
1099-MISC Miscellaneous Income In scope except for boxes
5 Fishing boat proceeds
6 Medicare and Health Care Payment
8-15
FATCA filing requirement
1099-OID Original Issue Discount In scope except for boxes
FATCA filing requirement
5 Market discount
6 Acquisition premium
Out of scope if adjustment needed or no form received
1099-Q Payment from Qualified Education Programs (under section 529 and 530) In scope except for distributions from education savings account if
Funds were not used for qualified education expenses or
Distribution was more than the amount of the qualified expenses
1099-QA Distribution from ABLE Account
1099-R
CSA 1099-R
Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. In scope except for General Rule
In scope except for box 7 codes
5, 8, 9, A, E, K, N, P, and R
D if Net Investment Income Tax applies
J and T if distribution is wholly or partially taxable
RRB-1099 Payments by the Railroad Retirement Board (tier 1 – blue – treat as social security)
Annuities or Pensions by the Railroad Retirement Board (tier 2 – green – treat as 1099R retirement income)
1099-S Proceeds from Real Estate Transactions In scope except for
Sales of Business Property, F4797
Installment Sales Income, F6252
Like-Kind Exchanges, F8824
1099-SA Distribution from an HSA, Archer MSA, or Medicare Advantage MSA In scope with HSA certification only
In scope except for Archer MSA and Medicare Advantage MSA
SSA-1099 Social Security Benefit Statement
5498-SA HSA, Archer MSA, or Medicare Advantage MSA Information In scope with HSA certification only
In scope except for Archer MSA and Medicare Advantage MSA