Out Of Scope Tax Returns

UMBC VITA cannot file your return if ANY of the following are true:

• Your household income is in excess of IRS eligibility limit.

• You own rental property (ie. you are the landlord)

• K-1 income unless it is interest, dividends and royalties

• Small business income if that business has any of the following:

  • • employees

    • payments to independent contractors

    • a loss for the year

    • you maintain inventory

    • total expenses over $35,000

    • hobby or “not-for-profit” income

    • business use of home

    • depreciation

• Income from states other than Maryland, Pennsylvania, Virginia, West Virginia, Deleware or District of Columbia

• You have gain from the sale of assets other than stocks and mutual funds (e.g. sale of land, options or virtual currency are out of scope)

• Non-cash charitable contribution of over $500

• Farm income (or loss)

• Self-employed SEP, SIMPLE and qualified plans

• Cancellation of debt income other than personal credit card debt or qualified principal residence indebtedness

• Nondeductible IRAs

• Nonresident aliens who do not meet the green card or substantial presence test and are not married to a U.S. citizen or resident alien

• Students on an F, J, M, or Q Visa or Teachers or Trainees on a J Visa

 The above is a partial list of areas we are not trained in. If you have an unusual item please email VITA@UMBC.edu in advance of your appointment to make sure we can prepare your return.

If your situation is Out of Scope, visit this list of additional options.