Take a moment to review what you have covered in this lesson:

• Business income or loss is generally beyond the scope of VITA or TCE. However, in some cases, you may help self-employed taxpayers who qualify to use Schedule C-EZ.
  
  
• Taxpayers with net self-employment income of $400 or more must complete Schedule SE to compute self-employment tax.
  
  
• You should refer taxpayers with any of the following items to professional tax preparers:
  
  
  • Sales of business property
    
    
  • Income from rental property, royalties, partnerships, estates, or trusts
    
    
  • Farm income