Tax Return Preparation Scope
 

Tax-Aide volunteers are certified and trained to assist in filing the Form 1040 tax return and certain schedules. Taxpayers with complex tax returns or those outside the scope of our training will be advised to seek paid tax assistance. Please see the list below for IRS form numbers and topics that volunteers are qualified to prepare under the guidelines of the program. Under the Volunteer Protection Act, AARP Tax-Aide volunteers must stay in the scope of the program and do only those returns for which they have received training.

NOTE: We file returns electronically. Paper returns are generated only if required by the IRS.
 

Returns That We Can Prepare
 

Tax-Aide volunteers are qualified to prepare most tax returns involving the following forms and topics:  

• 1040 with all appropriate schedules

• ​W-2 (wage income, including Medicaid waivers)

• ​1099-C (cancellation of debt - for credit card debt only)

• 1099-DIV and 1099-INT (dividends and interest income)

• 1099-G (unemployment compensation)

• 1099-G (refund of state/local income taxes)

• 1099-K (payment card & 3rd party network transactions)

• 1099-MISC (boxes 1, 2, 3; rent, royalty, miscellaneous income)

• 1099-NEC (non-employee compensation & self-employment income)

• 1099-R (pension, annuity, and IRA income)

• SSA-1099 & RRB-1099 (social security and railroad retirement benefits)

• ​1099-SA (health savings account - HSA)

• 1095-A, -B, -C (Affordable Care Act (ACA), including premium tax credit subsidies and reporting considerations)

• Schedule A (itemized deductions)

• Schedule B (dividends and interest)

• Schedule C (self-employment income & expenses, with certain limitations)

• Schedule D (capital gains & losses)

• Schedule E (land, rent & royalty income with no expenses or depreciation)

• Schedule K-1 (interest, dividend, capital gain & loss, royalty income only)

• Alimony (paid and received)

• Qualified business income (QBI) deduction

• 1040-ES (estimated tax payments)

• Schedule EIC (earned income credit)

• 1116 (foreign tax credit - less than $300 single, $600 married joint)

• 2441 (child & dependent care)

• 5329 (additional taxes on qualified retirement plans)

• 5405 (repayment of first time homebuyer's credit - FTHBC)

• 5695, Part 2 (energy efficient home improvement credit)

• 8283 (part 1, section A - non-cash contributions no more than $5000)

• 8812 (child tax credit, advanced child tax credit, additional child tax credit, credit for other dependents)

• 8863 (education credits - American opportunity and life-long learning programs) 

• 8880 (IRA and retirement savings contributions and credit)

• 8889 (health savings account - HSA)

• 1040X (amended returns - for 2021, 2022, 2023, 2024 tax years)

• Prior year returns (2019 tax year and later)
   

Returns That We Cannot Prepare 
 

There are some tax subjects and forms that are outside the scope of the AARP Tax-Aide program. In those instances, you will be directed to seek paid tax assistance. We cannot prepare returns involving the following tax forms and topics:

• Married Filing Separate status

• Digital asset (cryptocurrency) transactions

• Ministers and members of the clergy

• Rental income (except land-only rentals and personal residence rental less than 15 days)

• Stock options and futures transactions

• Hobby Income

• Schedule C (self-employment income) with a net loss, expenses > $35K, depreciation, business use of home

• Schedule E (rental property with expenses or depreciation)

• Schedule F (farm income)

• 2106 (employee business expense)

• 3903 (moving expenses)

• 4684 (casualty and theft losses)

• 5695, Part 1 (residential clean energy credit)

• 6251 (alternative minimum tax)

• 8606 (nondeductible IRAs)

• 8615 (minor’s investment income or "kiddie tax")

• 8834 (electric vehicle credit)

• 8959 (additional Medicare tax)

• 8960 (net investment income tax)

• ​Schedule K-1 (involving income, depreciation, or expense)

• Other rental income or business income

• ​Marijuana income

• Foreign financial asset reporting​