General program limitations
- Negative amounts – Some form instructions may indicate using brackets; however, when using Free File Fillable Forms, you must enter a minus sign before the number.
- Attaching statements — This program does not allow you to attach any documents to your return, except those available through the program. If you need to attach any such documents, you will have to print and mail in the return.
- Writing in additional information — Instructions for some forms may require you to "write in" additional supporting information. When allowed, the form provides designated spaces for this information.
Forms available for filing season 2025 (tax year 2024)
| Form number | Form name | Available |
|---|---|---|
|
Form 1040 |
U.S. Individual Income Tax Return - Known Limitations |
01/27/2025 |
|
Form 1040-V |
Payment Voucher (Print Only - Cannot e-file) |
01/27/2025 |
|
Form 1040-ES |
Estimated Tax Payments (Print Only - Cannot e-file) |
01/27/2025 |
|
Form 1040-SR |
U.S. Tax Return for Seniors – Known Limitations |
Not Supported
(Use Form 1040)
|
|
Form 1099-R |
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. |
01/27/2025 |
|
Form 1099 (All Others) |
The only 1099 form you'll need to transcribe into the program is Form 1099-R. If you have another type of 1099, read STEP 2 Section 1 and Section 2B about entering federal withholding from another type of 1099 document. | 01/27/2025 |
|
Schedule 1 (Form 1040) |
Additional Income and Adjustments to Income |
01/27/2025 |
|
Schedule 2 (Form 1040) |
Additional Taxes |
01/27/2025 |
|
Schedule 3 (Form 1040) |
Additional Credits and Payments |
01/27/2025 |
|
Schedule A (Form 1040) |
Itemized Deductions - Known Limitations | 01/27/2025 |
|
Schedule B (Form 1040) |
Interest and Ordinary Dividends - Known Limitations | 01/27/2025 |
|
Schedule C (Form 1040) |
Profit or Loss From Business | 01/27/2025 |
|
Schedule D (Form 1040) |
Capital Gains and Losses | 01/27/2025 |
|
Schedule E (Form 1040) |
Supplemental Income and Loss - Known Limitations | 01/27/2025 |
|
Schedule EIC (Form 1040) |
Earned Income Credit |
01/27/2025 |
|
Schedule F (Form 1040) |
Profit or Loss From Farming |
01/27/2025 |
|
Schedule H (Form 1040) |
Household Employment Taxes |
01/27/2025 |
|
Schedule J (Form 1040) |
Income Averaging for Farmers and Fisherman |
01/27/2025 |
|
Schedule LEP |
Request for Change in Language Preference | 01/27/2025 |
|
Schedule R (Form 1040) |
Credit for the Elderly or the Disabled |
01/27/2025 |
|
Schedule SE |
Self-Employment Tax |
01/27/2025 |
|
Form 1116 |
Foreign Tax Credit - Known Limitations |
01/27/2025 |
| Form 1116 Schedule B | Foreign Tax Carryover Reconciliation Schedule
(Add from Form 1116) |
01/27/2025 |
|
Form 1310 |
Statement of Person Claiming Refund Due a Deceased Taxpayer |
01/27/2025 |
|
Form 2106 |
Employee Business Expenses |
01/27/2025 |
|
Form 2120 |
Multiple Support Declaration |
01/27/2025 |
|
Form 2210 |
Underpayment of Estimated Tax by Individuals, Estates, and Trusts |
01/27/2025 |
|
Form 2210 Schedule AI |
Annualized Income Installment Method - Known Limitations | 01/27/2025 |
|
Form 2210F |
Underpayment of Estimated Tax by Farmers and Fishermen |
01/27/2025 |
|
Form 2439 |
Notice to Shareholder of Undistributed Long-Term Capital Gains |
01/27/2025 |
|
Form 2441 |
Child and Dependent Care Expenses |
01/27/2025 |
|
Form 2555 |
Foreign Earned Income |
01/27/2025 |
|
Form 3468 |
Investment Credit - Known Limitations |
01/27/2025 |
|
Form 3800 |
General Business Credit |
01/27/2025 |
|
Form 3903 |
Moving Expenses |
01/27/2025 |
|
Form 4136 |
Credit for Federal Tax Paid on Fuels |
01/27/2025 |
|
Form 4137 |
Social Security and Medicare Tax on Unreported Tip Income |
01/27/2025 |
|
Form 4255 |
Recapture of Investment Credit – Known Limitations |
01/27/2025 |
|
Form 4562 |
Depreciation and Amortization - Known Limitations (Add from Schedules C, E, F or Form 4835, Including Information on Listed Property.) |
01/27/2025 |
| Form 4563 | Exclusion of Income for Bona Fide Residents of American Samoa | 01/27/2025 |
|
Form 4684 |
Casualties and Thefts |
01/27/2025 |
|
Form 4797 |
Sales of Business Property – Known Limitations |
01/27/2025 |
|
Form 4835 |
Farm Rental Income and Expenses |
01/27/2025 |
|
Form 4868 |
Application for Automatic Extension of Time to File U.S. Individual Income Tax Return |
01/27/2025 |
|
Form 4952 |
Investment Interest Expense Deduction |
01/27/2025 |
|
Form 4972 |
Tax on Lump Sum Distributions |
01/27/2025 |
|
Form 5329 |
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts |
01/27/2025 |
|
Form 5405 |
Repayment of the First-Time Homebuyer Credit |
01/27/2025 |
|
Form 5695 |
Residential Energy Credits |
01/27/2025 |
|
Form 5884 |
Work Opportunity Credit - Known Limitations |
01/27/2025 |
|
Form 6198 |
At-Risk Limitations - Known Limitations |
01/27/2025 |
|
Form 6251 |
Alternative Minimum Tax-Individuals - Known Limitations |
01/27/2025 |
|
Form 6252 |
Installment Sale Income - Known Limitations |
01/27/2025 |
|
Form 6765 |
Credit for Increasing Research Activities - Known Limitations |
01/27/2025 |
|
Form 6781 |
Gains and Losses from Section 1256 Contracts and Straddles - Known Limitations |
01/27/2025 |
|
Form 8082 |
Notice of Inconsistent Treatment or Administrative Adjustment Request - Known Limitations |
01/27/2025 |
|
Form 8275 |
Disclosure Statement - Known Limitations |
01/27/2025 |
|
Form 8275-R |
Regulation Disclosure Statement - Known Limitations |
01/27/2025 |
|
Form 8283 |
Noncash Charitable Contribution - Known Limitations |
01/27/2025 |
|
Form 8379 |
Injured Spouse Allocation |
01/27/2025 |
|
Form 8396 |
Mortgage Interest Credit |
01/27/2025 |
|
Form 8453 |
U.S. Individual Income Tax Transmittal for an IRS e-file Return (This form can't be e-filed. It must be mailed in.) |
01/27/2025 |
|
Form 8582 |
Passive Activity Loss Limitations - Known Limitations |
01/27/2025 |
|
Form 8582-CR |
Passive Activity Credit Limitations |
01/27/2025 |
|
Form 8586 |
Low-Income Housing Credit - Known Limitations |
01/27/2025 |
|
Form 8594 |
Asset Acquisition Statement Under Section 1060 - Known Limitations |
01/27/2025 |
|
Form 8606 |
Nondeductible IRAs - Known Limitations |
01/27/2025 |
|
Form 8609-A |
Annual Statement for Low-Income Housing Credit - Known Limitations |
01/27/2025 |
|
Form 8611 |
Recapture of Low-income Housing Credit |
01/27/2025 |
|
Form 8615 |
Tax for Certain Children Who Have Unearned Income |
01/27/2025 |
|
Form 8689 |
Allocation of Individual Income Tax to the U.S. Virgin Islands |
01/27/2025 |
|
Form 8697 |
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts - Known Limitations |
01/27/2025 |
|
Form 8801 |
Credit for Prior Year Minimum Tax - Individuals, Estates and Trusts |
01/27/2025 |
|
Schedule 8812 |
Credits for Qualifying Children and Other Dependents |
01/27/2025 |
|
Form 8814 |
Parents' Election to Report Child's Interest and Dividends |
01/27/2025 |
|
Form 8815 |
Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989 |
01/27/2025 |
|
Form 8820 |
Orphan Drug Credit - Known Limitations |
01/27/2025 |
|
Form 8824 |
Like-Kind Exchanges |
01/27/2025 |
|
Form 8826 |
Disabled Access Credit - Known Limitations |
01/27/2025 |
|
Form 8828 |
Recapture of Federal Mortgage Subsidy |
01/27/2025 |
|
Form 8829 |
Expenses for Business Use of Your Home - Known Limitations (Add from the Schedule C) |
01/27/2025 |
|
Form 8833 |
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) |
01/27/2025 |
|
Form 8834 |
Qualified Electric Vehicle Credit - Known Limitations |
01/27/2025 |
|
Form 8839 |
Qualified Adoption Expense |
01/27/2025 |
|
Form 8844 |
Empowerment Zone Employment Credit - Known Limitations |
01/27/2025 |
|
Form 8845 |
Indian Employment Credit - Known Limitations |
01/27/2025 |
|
Form 8846 |
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips - Known Limitations |
01/27/2025 |
|
Form 8853 |
Archer MSAs and Long-Term Care Insurance Contracts - Known Limitations |
01/27/2025 |
|
Form 8859 |
District of Columbia First-Time Homebuyer Credit |
01/27/2025 |
|
Form 8862 |
Information To Claim Certain Credits After Disallowance |
01/27/2025 |
|
Form 8863 |
Education Credits (American Opportunity and Lifetime Learning Credits) - Known Limitations (Complete First Page 2, Part III) |
01/27/2025 |
| Form 8866 | Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method - Known Limitations | 01/27/2025 |
|
Form 8880 |
Credit for Qualified Retirement Savings Contributions |
01/27/2025 |
|
Form 8881 |
Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Participation - Known Limitations |
01/27/2025 |
|
Form 8886 |
Reportable Transaction Disclosure Statement |
01/27/2025 |
|
Form 8888 |
Allocation of Refund (Including Saving Bond Purchases) |
01/27/2025 |
|
Form 8889 |
Health Savings Accounts (HSAs) - Known Limitations |
01/27/2025 |
|
Form 8906 |
Distilled Spirits Credit - Known Limitations |
01/27/2025 |
|
Form 8908 |
Energy Efficient Home Credit - Known Limitations |
01/27/2025 |
|
Alternative Motor Vehicle Credit |
|
|
|
Form 8911 |
Alternative Fuel Vehicle Refueling Property Credit - Known Limitations |
01/27/2025 |
|
Form 8915-F |
Qualified Disaster Retirement Plan Distributions and Repayments | 01/27/2025 |
|
Form 8919 |
Uncollected Social Security and Medicare Tax on Wages |
01/27/2025 |
|
Form 8932 |
Credit for Employer Differential Wage Payments |
01/27/2025 |
|
Form 8933 |
Carbon Dioxide Sequestration Credit |
01/27/2025 |
|
Form 8936 |
Clean Vehicle Credits |
01/27/2025 |
| Form 8936 Schedule A | Clean Vehicle Credit Amount | 01/27/2025 |
|
Form 8938 |
Statement of Specified Foreign Financial Assets - Known Limitations |
01/27/2025 |
|
Form 8941 |
Credit for Small Employer Health Insurance Premiums - Known Limitations |
01/27/2025 |
|
Form 8949 |
Sales and other Dispositions of Capital Assets - Known Limitations |
01/27/2025 |
| Form 8958 | Allocation of Tax Amounts Between Certain Individuals in Community Property States | 01/27/2025 |
|
Form 8959 |
Additional Medicare Tax |
01/27/2025 |
|
Form 8960 |
Net Investment Income Tax - Individuals, Estates and Trusts |
01/27/2025 |
|
Form 8962 |
Premium Tax Credit |
01/27/2025 |
|
Form 8995 |
Qualified Business Income Deduction Simplified Computation | 01/27/2025 |
|
Form 8995-A |
Qualified Business Income Deduction | 01/27/2025 |
|
Form 8995-A Schedule A |
Specified Service Trades or Businesses | 01/27/2025 |
|
Form 8995-A Schedule B |
Aggregation of Business Operations | 01/27/2025 |
|
Form 8995-A Schedule C |
Loss Netting and Carryforward | 01/27/2025 |
|
Form 8995-A Schedule D |
Special Rules for Patrons of Agricultural or Horticultural Cooperatives | 01/27/2025 |
| Form 9000 | Alternative Media Preference | 01/27/2025 |
|
Form 9465 |
Installment Agreement Request |
01/27/2025 |
|
Form 982 |
Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment) |
01/27/2025 |
|
Form W-2 |
Wage and Tax Statement - Known Limitations |
01/27/2025 |
| Form W-2C | This form is not supported within the application. Review the work-around in the Known Limitations. | N/A |
|
Form W-2G |
Certain Gambling Winnings |
01/27/2025 |
Forms with known limitations
Form 1040, U.S. Individual Income Tax Return
- The program only supports filing for the calendar year (January 1 – December 31).
- You cannot enter letters where the form is expecting a nine-digit Tax Identification Number (a Social Security, Individual Tax Identification Number, etc.)
Form 1040-SR, U.S. Tax Return for Seniors
Use Form 1040. The differences between Form 1040 and Form 1040-SR are in appearance only.
Schedule A, Itemized Deductions
Line 8b will only allow one individual's personal information to be entered.
Schedule B, Interest and Ordinary Dividends
Line 7b - Up to five selections from the menu are possible.
Schedule E, Supplemental Income and Loss
- The program allows one copy of page 2 of Schedule E and 10 additional pages.
- To add additional pages of page 2, Schedule E, click the "Add additional" button at the bottom of page 2. You will need to return to the original page 2 each time to add the additional pages.
Form 1116, Foreign Tax Credit
Form 1116 will not transfer line 35 to Schedule 3, line 1. Schedule 3, line 1 is direct input.
Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts
Form 3468, Investment Credit
Only one Form 3468 can be added.
Form 4255, Recapture of Investment Credit
Only one Form 4255 can be added.
Form 4562, Depreciation and Amortization (Including Information on Listed Property)
Form 4562 is not available from the "Add/View Forms" menu. The form is selected from the "Add" button directly from Schedule C, Schedule E, Schedule F and Form 4835. If you need to associate more than one Form 4562 to a Schedule C, Schedule E, Schedule F or Form 4835, you must create another Schedule C, Schedule E, Schedule F or Form 4835 to associate with the additional Form 4562.
Form 4797, Sales of Business Property
Only one Form 4797 can be added.
Form 5884, Work Opportunity Credit
Only one Form 5884 can be added.
Form 6198, At Risk Limitations
Form 6198 is not available from the "Add/View Forms" menu. The form is selected from the "Add" button directly from Schedule C, Schedule E, Schedule F and Form 4835.
Form 6251, Alternative Minimum Tax-Individuals
Only one form is supported.
Form 6252, Installment Sale Income
Multiple Form 6252s can be added.
Form 6765, Credit for Increasing Research Activities
Only one Form 6765 can be added.
Form 6781, Gains and Losses from Section 1256 Contracts and Straddles
Only one Form 6781 can be added.
Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request
The program restricts the user to attaching no more than four (4) 8082 Forms.
Form 8275, Disclosure Statement
Only one Form 8275 can be added. Page 2 of the form is not supported.
Form 8275-R, Regulation Disclosure Statement
Only one Form 8275-R can be added. Page 2 of the form is not supported.
Form 8283, Noncash Charitable Contributions
Only four (4) 8283 forms can be added. Contributions of Motor Vehicles, Boats and Airplanes: Taxpayers are required to submit Form 1098C with Form 8283 if they donate a vehicle valued at $500 or more. Form 1098C is not supported.
Form 8582, Passive Activity Loss Limitations
You may add page 1, of Form 8582, to your return once. Pages 2 and 3 can be added multiple times.
Form 8586, Low-Income Housing Credit
Only one Form 8586 can be added.
Form 8594, Asset Acquisition Statement
Only one Form 8594 can be added.
Form 8606, Nondeductible IRAs
Forms 8915-C and 8915-D are not supported in the program.
Form 8609-A, Annual Statement for Low-Income Housing Credit
Only one Form 8609-A can be added.
Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
Only one Form 8697 can be added.
Form 8820, Orphan Drug Credit
Only one Form 8820 can be added.
Form 8826, Disabled Access Credit
Only one Form 8826 can be added.
Form 8829, Expense for Business Use of Your Home
Only eight 8829 forms can be added. This form is not available from the "Add/View Forms" menu. You can only attach Form 8829 by first opening the associated Schedule C. You may only associate one Form 8829 to a Schedule C. If you need to associate more than one Form 8829 to a Schedule C, create another Schedule C for the same business – associate one Form 8829 to one Schedule C and the other form 8829 to the second Schedule C (properly allocating all other income and expense items).
Form 8834, Qualified Electric Vehicle Credit
Multiple 8834 forms can be added.
Form 8844, Empowerment Zone Employment Credit
Only one Form 8844 can be added.
Form 8845, Indian Employment Credit
Only one Form 8845 can be added.
Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
Only one Form 8846 can be added.
Form 8853, Archer MSAs and Long-Term Care Insurance Contracts
Taxpayers may only add one Page 2 - Section C Long-Term Care (LTC) Insurance Contracts, to page 1 of the form. If your spouse also needs to complete Section C, you will not be able to use Free File Fillable Forms to e-file the return.
Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)
Tip: Part III must be completed, for each student, before entering information in Part I and Part II.
Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
- Up to five copies of Form 8866 can be added.
- Line 10 must have value greater than zero to e-file Form 8866.
Form 8881, Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Participation
Only one Form 8881 can be added.
Form 8889, Health Savings Accounts (HSAs)
- If the Death of Account Beneficiary provision applies to you and you are not required to complete Part I, you will not be able to e-file your return with form 8889. You may complete your return, using Form 8889 and mail in your return.
- Line 13 calculates the smaller of line 2 or 12. If you are instructed to add any amount to what is calculated for line 13, you will not be able to do so and still e-file the return. You can manually complete Form 8889 and mail in your return.
Form 8906, Distilled Spirits Credit
Only one Form 8906 can be added.
Form 8908, Energy Efficient Home Credit
Only one Form 8908 can be added.
Form 8911, Alternative Fuel Vehicle Refueling Property Credit
Only one Form 8911 can be added.
Form 8938, Statement of Specified Foreign Financial Assets
Taxpayers may only attach one of these forms to their return. The form has two pages. Parts V and VI are on page 2. You can attach a total of 25 copies of page 2 (continuation pages).
Form 8941, Credit for Small Employer Health Insurance Premiums
Only one Form 8941 can be added for each taxpayer.
Form 8949, Sales and other Dispositions of Capital Assets
- You will be able to enter "VARIOUS", "INHERITED", and "INH-2010" in column (b).
- You will be able to enter "BANKRUPT" and "WORTHLESS" in column (c).
- You will be able to enter "WORTHLESS" and "EXPIRED" in column (d).
- You will be able to enter "EXPIRED" in column (e).
Form W-2, Wages and Tax Statement
- Only 50 copies of Form W-2 will be added.
- You can add additional data entries for Line 12, Line 14 and Line 15 in each copy of form W-2.
Form W-2C, Corrected Wage and Tax Statements
Form W-2c is issued to make one or more corrections to a Form W-2. If you received both a Form W-2 and W-2c from the same employer, use the entries from the Form W-2 to make your entries into Free File Fillable Forms, except when the Form W-2c shows a different value. In cases where a box or line on the Form W-2c does not show an entry but the Form W-2 does, use the entry from the Form W-2.