VITA Limitations

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

  • Your adjusted gross income is in excess of $75,000

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

  • K-1 income unless it is interest, dividends and royalties - these types are approved

  • 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 Minnesota, Iowa, or Wisconsin unless that state does not have an income tax (e.g. South Dakota is ok)

  • 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. Contact The Non-Resident Tax Help Group in the twin citiies for help with F and J Visas.

  • You, or your personal representative, are unable to come to the tax site

The above is a partial list of areas we are not trained in. If you have an unusual item please note the item when you schedule your appointment. You can also see this IRS video for other filing options.