We 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 Pennsylvania, Virginia, West Virginia 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.