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.
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-DIV and 1099-INT (dividends and interest income)
- 1099-NEC (non-employee compensation & self-employment income)
- 1099-MISC (boxes 1, 2, 3; rent, royalty, miscellaneous income)
- 1099-G (unemployment compensation)
- 1099-G (refund of state/local income taxes)
- 1099-R (pension, annuity, and IRA income)
- SSA-1099 & RRB-1099 (social security and railroad retirement benefits)
- 1099-C (cancellation of debt - for credit card debt only)
- 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 (rent & royalty income with no expenses or depreciation)
- Schedule K-1 (interest, dividend, capital gain & loss, royalty income only)
- Alimony (paid and received)
- 1040-ES (estimated tax payments)
- Schedule EIC (earned income credit)
- 2441 (child & dependent care)
- 5329 (additional taxes on qualified 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 $500)
- 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 prior tax years only)
- Prior year returns (2018 and later only)
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
- Cryptocurrency sales
- Schedule C with a net loss
- Schedule E (rental property with expenses or depreciation)
- Schedule F (farm income)
- 2106 (employee business expense)
- 3903 (moving expenses)
- 5695, Part 1 (residential clean energy credit)
- 8606 (nondeductible IRAs)
- 8615 (minor’s investment income or "kiddie tax")
- 8834 (electric vehicle credit)
- Schedule K-1 (involving income, depreciation, or expense)
- Other rental income or business income
- Marijuana income