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. 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
- Form 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:
|
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-T |
Tuition Statement |
In scope except for boxes 4 and 6 (adjustments) |
1098-B |
Proceeds from Broker and Barter Exchange Transactions |
In scope except for boxes 7-13 |
1098-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:
|
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
|
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
|
1099-OID |
Original Issue Discount |
In scope except for boxes
|
1099-Q |
Payment from Qualified Education Programs (under section 529 and 530) |
In scope except for distributions from education savings account if
|
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
|
RRB-1099 |
Payments by the Railroad Retirement Board (tier 1 – blue – treat as social security) |
|
RRB-1099-R |
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
|
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 |