Line-by-Line Help Free File Fillable Forms

As of March 18, 2019

Free File Fillable Forms Instructions: Tax Year 2018

To use the instructions for tax year 2018, click on a form number below and find help line by line.

Form Number Form Name
Form 1040 U.S. Individual Income Tax Return
Form 1040ES Estimated Tax Payments
Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

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.

Schedule 1

Additional Income and Adjustments to Income

Schedule 2

Tax

Schedule 3

Nonrefundable Credits

Schedule 4

Other Taxes

Schedule 5

Other Payments and Refundable Credits

Schedule 6

Foreign Address and Third Party Designee
Schedule A Itemized Deductions
Schedule B Interest and Ordinary Dividends
Schedule C Profit or Loss From Business
Schedule C-EZ Net Profit from Business
Schedule D Capital Gains and Losses
Schedule E Supplemental Income and Loss
Schedule EIC Earned Income Credit
Schedule F Profit or Loss From Farming
Schedule H Household Employment Taxes
Schedule SE Self-Employment Tax
Form 1116 Foreign Tax Credit
Form 2106 Employee Business Expenses
Form 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Form 2210 Sch AI Annual Income Installment Method
Form 2441 Child and Dependent Care Expenses
Form 2555 Foreign Earned Income
Form 2555EZ Foreign Earned Income Exclusion
Form 3903 Moving Expenses
Form 4562 Depreciation and Amortization (Including Information on Listed Property)
Form 4797 Sales of Business Property
Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
Form 5695 Residential Energy Credits
Form 6198 At-Risk Limitations
Form 6251 Alternative Minimum Tax-Individuals
Form 8283 Noncash Charitable Contribution
Form 8582 Passive Activity Loss Limitations
Form 8606 Nondeductible IRAs
Schedule 8812 Additional Child Tax Credit
Form 8829 Expenses for Business Use of Your Home
Form 8839 Qualified Adoption Expense
Form 8863 Education Credits (Hope and Lifetime Learning Credits)
Form 8880 Credit for Qualified Retirement Savings Contributions
Form 8889 Health Savings Accounts (HSAs)
Form 8949 Sales and other Dispositions of Capital Assets
Form 8959 Additional Medicare Tax
Form 8962 Premium Tax Credit  
Form 8965 Health Coverage Exemptions
Form W-2 Wage and Tax Statement  
Form W2-G Certain Gambling Winnings  

 

Form 1040 U.S. Individual Income Tax Return (back to list)

After viewing the Form 1040 Line-by-Line instructions, if your question is not answered you may contact us, only if you are using the Free File Fillable Forms program.

Notes: This form has Limitations you should view

  1. “Done with this form” button - Refer to the User's Guide for questions about it.
  2. Deceased taxpayer - You can enter “Deceased” in the gray area on the top of the form above the “Individual Income Tax Return”.
  3. Injured Spouse - You can enter “Injured Spouse” in the top left corner of the form
  4. You cannot enter “NRA” on line 3 if your Spouse does not have a SSN or an ITIN. See the Supported Forms and Limitations page.
  5. Identity Protection PIN (IP PIN) - This program does not support the six-digit IP PIN for dependents.

Page 1 - Taxpayer(s) Filing Status, Name, Social Security Number(s), Deduction Information, Address, Dependent Information and Signature Area.

  • Filing Status - Check one of the boxes to indicate your filing status. 
    • If you are filing Single or Married Filing Jointly, check the appropriate radio button and complete the Primary and/or Spouse name and Social Security Number areas
    • If you are Married Filing Separately, check the appropriate radio button and enter your spouse first and last name in the space provided, to the right of the “Qualifying Widow(er)” radio button. Enter your name and Social Security Number in the Primary taxpayer area. Enter your spouse Social Security Number in the area provided for couples filing jointly. Do not enter your spouse name in the Married Filing Joint name area.
    • If you are filing Head of Household, review Form 1040 instructions on this filing status. If you qualify, check the appropriate radio button. If you cannot claim your qualifying person as a dependent, enter your qualifying person’s name and Social Security Number in the area provided, to the right of the “Qualifying Widow(er)” radio button. Enter your name and Social Security Number in the Primary taxpayer area.
    • If you are filing Qualifying Widow(er), review Form 1040 instructions on this filing status. If you qualify, check the appropriate radio button and enter your child’s name and Social Security Number in the area provided. Enter your name and Social Security Number in the Primary taxpayer area. 
  • Primary Taxpayer Information:
    • Enter the Primary Taxpayer name in the designated area. Make sure you place your first name, middle initial and last name in the correct area.
    • Enter the Primary Taxpayer Social Security Number in the designated area. This area will only accept numbers.
    • Check any deduction boxes that apply.
  • Spouse Information (Secondary Taxpayer), if you are filing a joint return:
    • Enter the Secondary Taxpayer name in the designated area. Make sure you place your first name, middle initial and last name in the correct area.
    • Enter the Secondary Taxpayer (Spouse) Social Security Number in the designated area. This area will only accept numbers.
    • Check any deduction boxes that apply
  • Health Care Coverage – Check the box if applicable. (Refer to the form instructions).
  • Address – Enter your address in the designated areas. Your street address, apartment number, city, state and zip code have their own entry areas. If you have a Foreign Address, enter your street address, leave the city, state and zip code areas blank and complete Schedule 6.  
  • Presidential Election Campaign – See the instructions to determine if you want to check any boxes. You may only check the Spouse box if you are filing a joint return. 
  • Dependent Information – This section has four (4) columns. You must complete columns 1, 2, and 3 for each dependent you list on your return.
    • Names (column 1) – There is a designated space for the First and Last name
    • Social Security Number (column 2) – Each dependent must have a Social Security Number. See the instructions if your dependent does not have a Social Security Number. If you do not yet have a number to place in this area, you cannot efile the return. 
    • Relationship (column 3) – Make your relationship selection from the dropdown menu.
    • Credits (column 4) – For each dependent you list, you can check no boxes or one box. Review the form instructions to determine if any boxes apply to the dependent listed on the corresponding line.
    • More Than Four (4) Dependents – After you have completed the area on this form for four (4) dependents, if you have more than four (4) dependents to list, check the box that appears under the Presidential Election Campaign and another page will appear (Additional Dependents) for you to complete for each additional dependent.
  • Signature Area:
    • Complete the occupation area for the Primary Taxpayer (and Spouse if filing jointly)
    • Not everyone has a six-digit Identity Protection PIN, but if you have received one from the IRS through the mail, enter it. (NOTE- this is not the signature PIN used to sign the return). Also, enter the Spouse Identity Protection PIN if your Spouse has one.
    • Signing the return takes place in STEP 2. When you have completed you your tax return, select the STEP 2 Tab at the top of the page. Review Sections 1 – 4 in STEP 2 before attempting to efile (Transmit) your return.

Page 2 Instructions

  • Line 1 is a manual entry. It has a drop-down menu with an associated (grey) description area and a column area, where you enter your wages, salaries, tips, etc. Enter your amount in the column for Line 1. Do not select from the drop-down menu or enter an amount in the associated grey area unless you have specific instructions to do so. (NOTE: The value FB is not in the drop-down menu. If you have Fringe Benefits that should be declared as income, you can include those amounts in your line 1 total and leave the two grey areas blank. You may receive a down-stream notice from the IRS making an inquiry about your Line 1 total.) 
  • Line 2a is a manual entry 
  • Line 2b is a manual entry 
  • Line 3a has three entry areas (1) a drop-down menu (2) an associated left grey area and (3) a right grey area that is in the column in the middle of the page. Enter your total Qualified Dividends into area (3). See the instructions for an entry into areas (1) and (2).
  • Line 3b is a manual entry.  This line also contains an add button, a drop-down menu and a grey area. Unless you are adding Form 8814, do not utilize any of these areas. 
  • Line 4a has a middle column entry area, for your total distributions. 
  • Line 4b has an entry area in the column to the far right. 4b also has two associated drop-down menus located to the left of the column on the far right. Enter your taxable distributions in the right column (4b). If your distribution was not fully taxable use the drop-down menus to enter why your distributions were not fully taxable. The drop-down menu on the left is for IRA’s and the drop-down menu on the right for Pensions and Annuities
  • Line 5a has an entry area in the column in the middle of the page to enter your total benefit amount
  • Line 5b has an entry area in the column to the far right to enter your taxable benefits. If your benefits are not fully taxable, use the drop-down menu (between the columns) to provide a description of why your benefits were not fully taxable. (D = Married Filing separately and did not live with the spouse, LSE = Lump Sum Election or D LSE).
  • Line 6 has two entry areas (1) a grey entry area before the column and (2) a column entry area. Line 22 of Schedule 1 will transfer to auto-populate to the grey entry area when Schedule 1 is completed. The column entry area calculates the sum of lines 1 – 5; plus, the amount shown from Schedule 1, line 22. 
  • Line 7 calculates, subtracting Schedule 1, line 36 from Form 1040, line 6.
  • Line 8 is a manual entry of the Standard Deduction or your Itemized Deduction (Schedule A, line 17).
  • Line 9 is manual entry.
  • Line 10 calculates, subtracting lines 8 and 9 from line 7.
  • Line 11 divided into two sections - 11a and 11b. You must manually enter all information and tax amounts. The 11a area is where you enter all tax, except any amount from Schedule 2. In the column for line 11 is where you enter all your tax.  Review the Form 1040 instructions for this line.
    • 11a has a grey entry area followed by checkboxes 1, 2 and 3. Each of the check boxes has one or more of the following: an associated “Add” button, grey entry area or drop-down menu. The associated buttons, areas and menus for the checkboxes are well defined with lines separating the checkboxes and their associated entry areas. Use these checkboxes to indicate your tax calculation on 11a includes amounts associated with these checkboxes. 
      • Checkbox 1 (Form 8814) has an “Add” button (to add the form) and an associated grey area for entering your Form 8814 tax. Complete Form 8814 and enter the tax amount from Form 8814 into the small grey area associated with Checkbox 1.
      • Checkbox 2 (Form 4972). There is a Form 4972 for the Taxpayer and a separate one for the Spouse. Each has an “Add” button. Check the box and complete the appropriate Form 4972
      • Checkbox 3 has a menu and an associated grey area for entering the amount associated with checkbox 3. Select for what this checkbox will represent and enter the associated amount in the grey area for checkbox 3. NOTE: Section 962 tax is not supported for checkbox c because a statement is required to support Section 962 amounts and the program does not support filing such statements.  11b is a checkbox associated with Schedule 2, line 47. If you are attaching Schedule 2, check the 11b checkbox and include this amount with any amount you entered in 11a.
    • 11b is a checkbox associated with Schedule 2, line 47. If you are attaching Schedule 2, check the 11b checkbox. and include this amount with any amount you entered in 11a.
    • Line 11 (column) Add the amount in 11a to Schedule 2, line 47 and enter your tax here, in the column for line 11.
  • Line 12 is a manual entry line. It has a grey entry area (12a), a checkbox (12b) and an entry area in the column. 
    • (12a) Enter the amount of your Child Tax Credit
    • (12b) If you have an amount from Schedule 3, line 55, check the checkbox to indicate you are attaching Schedule 3. 
    • Line 12 (column) calculates the sum from checkbox a and the amount from Schedule 3, line 55. 
  • Line 13 calculates line 12 minus line 11. Line 13 cannot be less than zero. 
  • Line 14 calculates from Schedule 4, line 64.
  • Line 15 calculates the sum of lines 13 and 14
  • Line 16 is manual entry
  • Line 17 has seven (7) entry areas, including a final entry area in the column. Reading from left to and top to bottom right
    • Area (a) – Manual entry area entering an EIC amount
    • Area (b) – Calculates, by transferring the amount from Form 8812, line13. 
    • Area (c) – Calculates, by transferring the amount from Form 8863, line 8
    • Column Area – This area calculates the sum of Areas a, b, c and Schedule 5, line 75.
    • Directly below the word “Refundable” there is a field to enter the description/Code (“CLERGY” or “NO”). Do not enter anything into this area unless the form instructions state for you to do so.
    • To the right of the Clergy/No field there is an entry field labeled “NCP”. If you want to include your Nontaxable Combat Pay as part of the EIC calculation, enter the amount of your Nontaxable Combat Pay here. (Note: Entering the amount instead of the “NCP” code is contrary to the form instructions) 
    • At the bottom, just above line 18, there is an Add Schedule 5 amount area – This area is calculated from Schedule 5, line 75
  • Line 18 has two grey entry areas and another in the column. The column area calculates the sum of lines 16 and 17. The two grey entry areas to the left of the column are associated with each other. Reading from left to right, the first area is for a description and the second is for an amount. See Form 1040, line 18 instructions for any entry into these grey areas. When you make an entry, the amount entered in the second area will also sum to the column amount for line 18. 
  • Line 19 calculates any overpaid amount, subtracting line 15 from line 18. If there is no overpayment, the area will remain blank.
  • Line 20a calculates from line 19. If there is an Estimated Tax Penalty amount on line 23, that amount is deducted as part of the calculation. The line also contains a checkbox for Form 8888. If you do not intend to split your refund to purchase U.S. Savings Bonds and/or direct your refund into more than one financial institution, DO NOT check the box or attach Form 8888.  Additionally, any amount entered on Form 1040, line 21 will be included in the calculation.
    • Line 20b is manual entry of routing number. Make sure this number is correct. (See page 72 of the instructions.) 
    • Line 20c manual selection of a checkbox for checking or savings. 
    • Line 20d is manual entry of account number. Make sure this number is correct. (See page 72 of the instructions.) 
  • Line 21 is manual entry of the refund amount you want applied to estimated taxes.  This amount is included in the line 20a calculation.
  • Line 22 calculates the amount you owe, subtracting line 18 from line 15; otherwise, it remains blank. When there is an amount on line 23, the amount from line 23 is added to line 22. 
  • Line 23 calculates from Form 2210 line 17 or 27. Line 23 is subtracted from line 20a or 22. 

Form 1040ES Estimated Tax Payments (back to list)

This form will not transmit with your return. Print this form and mail in your payments. You may contact us, only if you are using the Free File Fillable Forms program.

Form 1099-R (back to list

After viewing, if the Form 1099-R Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: This is the only 1099 form you’ll need to transcribe into the program. If you have another type of 1099’s, read STEP 2 section 1 about entering federal withholding from those documents. 

General Information about this form

  • Transmission errors will result if you enter any special characters (e.g. &, $) commas or apostrophes in the Payors name. Also, do not enter any foreign characters. 
  • You must enter information in any field that is watermarked “required”. 
  • If you are entering a foreign address, see the International Filers page.
  • Enter information on this form as it appears in your paper form. 
  • Always use the Pick-List for entering your state abbreviation. 
  • All fields on this form are manual entry. Instructions on specific boxes are below:

Box 7 has entry area and a checkbox. The entry area will allow you to enter no more than a two-character code. The code you enter into box 7 must comply with the Form 1099-R instructions, beginning on page 16. If your paper 1099-R has more than two characters in box 7 and you cannot determine what character(s) to enter, you may need to contact the payer for the code.

Schedule 1 Additional Income and Adjustments to Income (back to list)

After viewing the Schedule 1 Line-by-Line instructions, if your question is not answered you may contact us, only if you are using the Free File Fillable Forms program.

  • Lines through 9b are Reserved for future use
  • Line 10 is a manual entry.
  • Line 11 is a manual entry. 
  • Line 12 has three (3) “Add” buttons. The column area will calculate with the figure(s) from Schedule C (line 31) and Schedule CEZ (line 3) when these schedules are completed. Figures from all the completed Schedule C’s and C-EZ’s will total on this line. (Note: Schedule C line 31 is a manual entry and Schedule CEZ will not transfer a loss.) 
  • Line 13 has four entry areas (1) a checkbox (2) a drop-down menu (3) a grey area (4) a column entry area. See the instructions for entry into areas 2 and 3. Area 4 (column) is a manual entry. If you are not attaching Schedule D, check the box and manually enter your amount in the column. If you are manually entering a loss, precede your number with a minus (-) sign. Otherwise, select Schedule D from Add/View Forms.
  • Line 14 has an Add Button for Form 4797, a drop-down menu and calculated field in the column that transfers the amount from Form 4797, line 18b. Do not use the drop-down menu unless instructed to do so. 
  • Line 15a and 15b – Reserved for future use
  • Line 16a and 16b – Reserved for future use
  • Line 17 is calculated. When Schedule E line 26 or line 41 contains an amount, it will transfer to this line. Figures from all completed Schedule E’s will total on this line.
  • Line 18 is calculated. When Schedule F line 34 contains a positive amount, that amount will transfer to this line. (Note: Schedule F line 34 is a manual entry.)  See Schedule regarding where to report a loss on Schedule F, line 34.
  • Line 19 has three entry areas (1) left (2) middle and (3) in the column. Area 3 (the column) is manual entry. Do not enter information into areas 1 and 2 unless instructed to do so. See the instructions for these areas
  • Line 20a and 20b – Reserved for future use
  • Line 21 has two manual entry areas (1) description area, (2) an area to enter an amount associated with the description area and (3) a calculated column area. The column area will calculate when you enter a description of the income and an amount in areas (1`) and (2). If you have a negative amount, place a minus (-) symbol in front of your figure in area (2). Select “Do the Math” and your figure will appear in the column. 
  • Line 22 calculates and sums lines 10 – 21. This amount is transferred to the grey area, left of the column, on Form 1040, line 6. 
  • Line 23 is manual entry.
  • Line 24 is calculated, with two (2) “Add” buttons- Form 2106 for TAXPAYER and Form 2106 for SPOUSE. When completing Form 2106, be certain to add the correct one.
  • Line 25 is calculated from Form 8889, line 13, when Form 8889 is complete and line 13 contains a figure greater than zero. 
  • Line 26 has an “add” button, a grey entry area and an entry space in the column for entering moving expenses. If Form 3903 is completed, line 26 will receive the amount from line 5 of Form 3903. Refer to Form 3903 instructions or Publication 521 for any entry into the gray area to the left of the “add” button. 
  • Line 27 calculates Schedule SE line 6. There are two (2) “Add” buttons for Schedule SE, one the TAXPAYER and the other for SPOUSE. When completing Schedule SE, make certain to add the correct one. 
  • Line 28 is a manual entry.
  • Lines 29 and 30 are manual entry. 
  • Line 31a and 31b are manual entry. Enter the amount in the entry area in the column and enter the SSN of the recipient in 31b, the grey area before the column. 
  • Line 32 is manual entry with a small grey area and an entry area in the column. See the instructions if you should place a “D” in the small grey area.  
  • Line 33 is manual entry. The maximum amount you should place here is $2,500.
  • Lines 34 and 35 are Reserved for future use
  • Line 36 has two (2) grey entry areas and a column area that calculates the sum of lines 23 through 35. Reading from left to right the two grey entry areas are for (1) a description and (2) an amount of additional adjustments (review the instructions for Schedule 1 (Form 1040), line 36). When you enter an amount in the additional adjustments area, and select “Do the Math”, that amount will add to the total in the column for line 36. The amount on line 36is incorporated into the Form 1040, line 7, calculation.

Schedule 2 Tax (back to list

After viewing the Schedule 2 Line-by-Line instructions, if your question is not answered you may contact us, only if you are using the Free File Fillable Forms program.

  • Lines 38 through 44 are Reserved for future use.
  • Line 45 calculates from Form 6251 line 11. 
  • Line 46 calculates from Form 8962 line 29. 
  • Line 47 calculates the sum of lines 45 and 46. This amount is not transferred to Form 1040. Return to Form 1040, check the box for 11b and include this amount with your tax calculation on Form 1040, line 11.

Schedule 3 Nonrefundable Credits (back to list)

After viewing the Schedule 3 Line-by-Line instructions, if your question is not answered you may contact us, only if you are using the Free File Fillable Forms program.

  • Line 48 is manual entry. It is also calculated from line 33 of Form 1116, if attached.  
  • Line 49 calculates from line 11 of Form 2441. 
  • Line 50 calculates from line 19 of Form 8863. 
  • Line 51 calculates form line 12 of Form 8880.
  • Line 52 is Reserved for future use
  • Line 53 Calculates from Form 5695 line 15 when line 15 is greater than zero.  
  • Line 54 is manual entry. It has three (3) checkboxes, a grey entry area and an entry area in the column for entering the amount associated with any or all checkboxes.
    • Click checkbox (a) to indicate you are attaching Form 3800
    • Click checkbox (b) to indicate you are attaching Form 8801
    • Checkbox (c) is to indicate an additional form to associate with the amount you are entering in the column. Use the grey entry space between checkbox (c) and the column to enter the additional form number.  
  • Line 55 calculates the sum of lines 48 through 54. The amount on line 55 is part of the Form 1040, line 12 calculation.  

Schedule 4 Other Taxes (back to list

After viewing the Schedule 4 Line-by-Line instructions, if your question is not answered you may contact us, only if you are using the Free File Fillable Forms program.

  • Line 57 calculates from Schedule SE line 5. It has two “add” buttons- one for the Taxpayer Schedule SE and the other for the Spouse Schedule SE. It also has a menu for the selection of these acceptable entries: “F4029”, F4361”, “EXEMPT-NOTARY” or “EXEMPT COMMUNITY INCOME”. Review the form instructions to determine if you should select from the menu.
  • Line 58 has two (2) checkboxes and four (4) “Add” buttons. Checkbox a is for Form 4137 and checkbox (b) for Form 8919. The column entry area calculates the sum from Form 4137 line 13 and/or Form 8919 line 13, when those forms are attached. When adding forms 4137 and 8919, make certain you make the correct selection for TAXPAYER or SPOUSE. 
  • Line 59 has two Form 5329 “add” buttons (Taxpayer and Spouse) and a grey entry area before the column. The only acceptable entry for the grey area before the column is “NO”. See the instructions for Form 1040 and Form 5329 to determine if you should make an entry into this area. The entry area in the column is manual entry. 
  • Lines 60a (Schedule H) and 60b (Form 5405) are manual entry.
  • Line 61 is a manual entry. Leave the line blank if you had health care coverage for the full year. If you did not check the “Full-Year Health Care Coverage” checkbox on Form 1040 page 1 (located above the Presidential Election Campaign box), you need to enter an amount in the column. Review the instruction for this line on Schedule 4.  
  • Line 62 is manual entry. It has three (3) checkboxes and a grey entry area before the column and an entry area in the column. 
    • Checkbox (a) is used if attaching Form 8959. 
    • Checkbox (b) is used if attaching Form 8960 
    • Checkbox (c) is used when indicating taxes are due to other situations. Check the box and enter the proper code for checkbox (c) tax. Review Schedule 4, line 62 instructions for an appropriate code to enter. 
    • Enter the sum of all taxes from checkbox a, b, and c sources into the column entry area.
  • Line 63 is manual entry; however, it will become a non-entry area on 2/14/2019.
  • Line 64 calculates the sum of lines 57 through 62 and transfers that amount to Form 1040, line 14. 

Schedule 5 Other Payments and Refundable Credits (back to list)  

After viewing the Schedule 5 Line-by-Line instructions, if your question is not answered you may contact us, only if you are using the Free File Fillable Forms program.

  • Line 65 is Reserved for future use
  • Line 66 is manual entry. There are three (3) entry areas: two (2) grey entry areas before the column and one in the column. Reading from left to right, the first entry area accepts a Social Security Number and the second accepts the code associated with the Social Security Number. Review the Form 1040 instructions for this line. If you are not instructed to enter information into these areas, leave them blank. The column entry area is where you enter your amount.
  • Lines 67 through 69 are Reserved for future use
  • Line 70 is calculated from Form 8962 line 26
  • Line 71 is manual entry of the amount you paid with Form 4868, Request for Extension, for this tax year 
  • Line 72 is manual entry 
  • Line 73 is calculated from Form 4136 line 17 
  • Line 74 has three checkboxes (a), (c) and (d), three “Add” buttons, a drop-down menu, a grey entry area below the drop-down menu and an entry space in the column. two grey entry areas and an entry space in the column. 
    • Check checkbox (a) to indicate Form 2439 is attached. There is an Add button for Form 2439 
    • Check checkbox (c) to indicate Form 8885 is attached. There are two Add buttons for Form 8885, TAXPAYER and SPOUSE. Make certain you select the correct Add button.
    • Checkbox (d) has a drop-down menu and an associated amount entry area below the menu. If you check checkbox (d), you must select a code from the menu and enter the associated amount in the grey entry area below the menu. (See the form instructions)
    • The entry area in the column is calculated with the sum of: (a) Form 2439, Box 2; (b) Form 8885, line 5; and, (d) the amount entered in the space for this checkbox. 
  • Line 75 calculates the sum of lines 66 and 70 through 74. This amount is transferred to the space for Schedule 5 on Form 1040, line 17.

Schedule 6 Foreign Address and Third-Party Designee (back to list)  

After viewing the Schedule 6 Line-by-Line instructions, if your question is not answered you may contact us, only if you are using the Free File Fillable Forms program.

The name and primary Social Security Number will transfer from Form 1040. You should have entered your foreign street address in the Home Address area of Form 1040. The remainder of your foreign address is entered on this schedule.

  • Used the drop-down menu to select your foreign country name
  • Manually enter your foreign province/county
  • Manually enter your foreign postal code

If you want to designate a third-party, check the “YES” box and manually enter their name and phone number. Review the Form 1040 instructions for Schedule 6 and what to enter for the Personal Identification Number.

Schedule A Itemized Deductions (back to list

After viewing, if Schedule A Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes

  1. This form has Limitations you should view.
  2. Schedule A must be complete. Make sure line 17 is manually entered.
  • Line 1 is a manual entry. 
  • Line 2 will transfer the amount from Form 1040 line 7 when there is an amount on Form 1040 line 7 and there is an entry on Schedule A, line 1. 
  • Line 3 calculates by multiplying line 2 by the percentage shown on line 3. 
  • Line 4 calculates line 1 minus line 3, when there is a number on line 2.
  • Line 5a is a manual entry with a checkbox before the column. Select radio button (a) or (b) to validate your entry.
  • Lines 5b and 5c are manual entry
  • Line 5d calculates the sum of lines 5a, 5b and 5c.
  • Line 5e is a manual entry
  • Line 6 has a calculated column area. To the left of the column, there is an upper grey area for a tax description and a lower grey area for the tax amount associated with the tax description. Enter a description of your “Other Taxes” and the associated amount. Select “Do the Math” and your figure will appear in the column. If you have more than one other tax to enter, describe them in the upper area (e.g. Tax1 500, Tax2 500, etc.) and place the total in the lower area. 
  • Line 7 calculates the sum of lines 5e and 6. 
  • Line 8 has a checkbox and directs you to the line 8 instructions for Schedule A
  • Line 8a is a manual entry
  • Line 8b is manual entry. Use the space provided to enter the name SSN and address and enter the amount in the column. This line only has room for one for entity to enter. If you have more than one entity to enter, you cannot efile the return. 
  • Line 8c is manual entry. 
  • Line 8d is reserved for future use. 
  • Line 8e calculates the sum of lines 8a, 8b and 8c
  • Line 9 is calculated when Form 4952 line 8 is completed. 
  • Line 10 calculates the sum of lines 8e and 9. 
  • Lines 11, 12 and 13 are manual entry. Line 12 has an “Add” button for form 8283.
  • Line 14 calculates the sum of lines 11, 12 and 13. 
  • Line 15 is calculated and receives line 18 of Form 4684. There is an “Add“ button for Form 4684.
  • Line 16 has a calculated column and two lines that have two grey entry areas each. You use these entry areas for descriptions and associated amounts. Use the areas to the left to describe the deduction. Use the associated grey area to enter the corresponding amount. Complete the upper description and amount areas first. If you have more than two items, you will not be able to efile. When “Do the Math” is selected, the amounts are summed in the column. 
  • Line 17 is a manual entry line, it will not calculate for you. Unless you total and enter your deductions on this line, your Schedule A will not attach to your main form. You must also enter your Schedule A deduction on line 8 of Form 1040. Take note of the checkbox and check it, if it applies to you. 

Schedule B Interest and Ordinary Dividends (back to list

After viewing, if Schedule B Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

  • Line 1 is a manual entry for both payer and amount. 
  • Line 2 calculates the sum of the line 1 amounts. For additional payers and amounts, select the “add” button. 
  • Line 3 calculates from Form 8815 line 14. 
  • Line 4 calculates line 2 minus line 3. 
  • Line 5 is a manual entry for both payer and amount. For additional payers and amounts, select the “add” button. 
  • Line 6 calculates the sum of line 5 amounts. 
  • Line 7a and 7b are manual entries of Yes/No radio buttons. 
  • Line 8 is a manual entry of a Yes/No radio button.

Schedule C Profit or Loss From Business (back to list

After viewing, if Schedule C Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: 

  1. You may add multiple copies of Schedule C. Each Schedule C you complete will total to Schedule 1 (Form 1040) line 12.
  2. Complete the information above Part I line 1 before entering any figures.
  • Lines 1 and 2 are manual entry.
  • Line 3 calculates line 1 minus line 2. 
  • Line 4 - You must complete line 42 first, for line 4 to calculate. 
  • Line 5 calculates line 3 minus line 4. 
  • Line 6 is a manual entry. 
  • Line 7 calculates the sum of lines 5 and 6.
  • Lines 8 through 26 are manual entry. 
  • Line 27a is calculated from line 48. 
  • Line 28 calculates the sum of lines 8 through 27a. 
  • Line 29 calculates line 7 minus line 28. 
  • Lines 30 is a manual entry. 
  • Line 31 is a manual entry line. You must enter your NET PROFIT or LOSS on this line for Schedule 1 (Form 1040) line 12 to receive Schedule C information. If you have a net loss, you must enter a minus symbol (-) in front of your figure.
  • Line 32 is a manual entry of Radio Button 32a or 32b.
  • Line 33 is a manual selection of Radio Button a, b or c. 
  • Line 34 is a manual selection of a Yes/No Radio Button.  
  • Lines 35 through 39 are manual entry. 
  • Line 40 calculates the sum of lines 35 through 39.  
  • Line 41 is a manual entry. 
  • Line 42 calculates line 40 minus line 41 and transfers the figure to line 4. 
  • Lines 43 through 47b are manual entry lines or Radio Buttons.
  • Line 48 calculates all of Part V Other Expense.

Schedule C-EZ Net Profit from Business (back to list)

After viewing, if Schedule C-EZ Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. There are two different Schedule C-EZ's. One is for the “Taxpayer” and another for the “Spouse.” If the wrong name and SSN appears in the header, you have selected the wrong C-EZ.
  3. The Taxpayer and Spouse may each complete only one Schedule C-EZ. Review the Schedule C-EZ restrictions at the top of the form.
  4. Complete the top section of the form before entering income and expenses.
  • Lines 1 and 2 are manual entry. 
  • Line 3 will calculate when line A is completed and line 1 has figure entered. Note: Line 3 must be a positive number, otherwise line 3 will not transfer to Schedule 1 (Form 1040), line 12.

Schedule D Capital Gains and Losses (back to list

After viewing, if Schedule D Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: Use the Add/View menu at the top of the page to add this schedule.

  • Line 1a columns (d), (e) and (h) are manual entry. If column (h) is a loss, place a minus sign (-) in front of your number. 
  • Line 1b columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Radio Button A checked on Form 8949. This line will total figures from all copies of completed 8949 forms. 
  • Line 2 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Radio Button B checked on Form 8949. This line will total figures from all copies of completed 8949 forms. 
  • Line 3 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Radio Button C checked on Form 8949. This line will total figures from all copies of completed 8949 forms. 
  • Line 4, 5 and 6 are manual entry Note- If line 6 is a loss, precede your number with a minus symbol (-) .
  • Line 7 calculates the sum of lines 1a column (h) through 6 column (h). 
  • Line 8a columns (d), (e) and (h) are manual entry. If column (h) is a loss, place a minus sign (-) in front of your number.   
  • Line 8b columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Radio Button D is checked on Form 8949. This line will total figures from all copies of completed 8949 forms.  
  • Line 9 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Radio Button E is checked on Form 8949. This line will total figures from all copies of completed 8949 forms. 
  • Line 10 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Radio Button F is checked on Form 8949. This line will total figures from all copies of completed 8949 forms. 
  • Lines 11 – 14 are manual entry. Note- If line 14 is a loss, precede your number with a minus symbol (-). 
  • Line 15 calculates the sum of lines 8a column (h) through 14 column (h). 
  • Line 16 calculates the sum of lines 7 and 15. This amount will not transfer to Schedule 1 (Form 1040), line 13.
  • Line 17 is manual selection of a Yes/No Radio Button. 
  • Lines 18 and 19 are manual entry. 
  • Line 20 is manual selection of a Yes/No Radio Button .
  • Line 21 is a manual entry. Precede your loss with a minus symbol (1). Line 21 loss will not transfer to Form 1040 line 13. 
  • Line 22 is a manual selection of a Yes/No Radio Button.

Schedule E Supplemental Income and Loss (back to list

After viewing, if Schedule E Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. The program does not support multiple copies of page 2 of Schedule E. Taxpayers who need to list more entities than Parts II, III and IV allow will not be able to use this program to complete and efile their tax return.
  3. If you have multiple copies of Schedule E, page 1, the program will calculate and total lines 23a, 23b, 23c, 23d, 23e and 24 onto your first Schedule E (copy 1).
  4. The program will only calculate lines 23a, 23b, 23c, 23d, 23e, 24 and 26 on first Schedule E (copy 1) because the totals from those lines are reflected in Copy1 one of Schedule E.
  • Lines A and B are manual entry Radio Buttons. 
  • Line 1a is manual entry of property addresses for property A, B and C. Use the separate spaces provided for street, city, state and zip code. Note- Royalties do not have addresses. 
  • Line 1b is a manual entry. Use the menu to select the property type. Note- if you select “OTHER” as property the type, you must enter a description of the property. Enter the description in the gray area to the right of “8. Other (description)”.  
  • Line 2 is a manual entry of income for the properties listed in A, B and C for rental/personal days and QJV. 
  • Line 3 is a manual entry.
  • Line 4 is a manual entry. You must select from the “Types of Property” Pick-List, for each property income and expense you enter in columns A, B and/or C. If a property type is not selected you will incur calculation problems, starting with line 20.
  • Lines 5 through 18 are manual entry of expenses related to properties.
  • Line 19 is manual entry of “Other Expenses.” There are five lines to list descriptions these expenses. If you need more lines, combine expense descriptions, as necessary and provide a total for the combined expenses in the associated amount area, making sure you align the expense with the correct property. In some cases, you may need to add another Schedule E to accommodate all expenses associated with a property. 
  • Line 20 calculates the sum of lines 5 through 19 for all listed properties (A, B and C), but will not calculate unless you select a “Type of Property” from the Pick List. 
  • Line 21 is a manual entry. If a loss, place a minus symbol (-) in front of your figure. 
  • Line 22 is entered manually. 
  • Line 23a calculates the sum of all figures in the line 3 row. If you have more than one Schedule E, Copy 1 of Schedule E will total line 23a from all Schedule E’s. 
  • Line 23b calculates the sum of all figures in the line 4 row. If you have more than one Schedule E, Copy 1 of Schedule E will total line 23b from all Schedule E’s. 
  • Line 23c calculates the sum of all figures in the line 12 row. If you have more than one Schedule E, Copy 1 of Schedule E will total line 23c from all Schedule E’s. 
  • Line 23d calculates the sum of all figures in the line 18 row. If you have more than one Schedule E, Copy 1 of Schedule E will total line 23d from all Schedule E’s. 
  • Line 23e calculates the sum of all figures in the line 20 row. If you have more than one Schedule E, Copy 1 of Schedule E will total line 23e from all Schedule E’s. 
  • Line 24 will calculate all positive amounts entered on line 21. If you have more than one Schedule E, Copy 1 of Schedule E will total line 24 from all Schedule E’s.  
  • Line 25 is a manual entry line. Total and enter your losses from lines 21 and 22. If you have more than one Schedule E, enter the total of line 25 on Copy 1 of Schedule E for all Schedule E’s.
  • Line 26 sums lines 24 and 25 and transfers the figure to Schedule 1 (Form 1040), line 17.
  • Line 27 is a manual entry of a Yes/No Radio Button. 
  • Line 28 - All rows, A through D, and columns (a) through (k) are manual entry. Columns (g) through (k) are never entered with a minus sign (-). 
  • Line 29a columns (h) and (k) calculates the sum of line 28 columns (h) and (k). 
  • Line 29b columns (g), (i) and (j) calculates the sum of line 28 columns (g), (i) and (j). 
  • Line 30 calculates the sum of line 29a columns (h) and (k). 
  • Line 31 calculates the sum of line 29b columns (g), (i) and (j). 
  • Line 32 calculates the sum of lines 30 and 31.
  • Line 33A and 33B columns (a) through (f) are manual entry. 
  • Line 34a columns (d) and (f) calculates the sum of line 33 columns (d) and (f). 
  • Line 34b columns (c) and (e) calculates the sum of line 33 columns (c) and (e). 
  • Line 35 calculates the sum of line 34a columns (d) and (f). 
  • Line 36 calculates the sum of line 34b columns (c) and (e). 
  • Line 37 calculates the sum of lines 35 and 36.
  • Line 38 columns (a) through (e) are manual entry. 
  • Line 39 column (e) sums line 38 columns (d) and (e).
  • Line 40 is a manual entry. If a loss, precede the number with a minus sign (-). Form 4835 line 32 will calculate to this line when attached. 
  • Line 41 calculates the sum of lines 26, 32, 37, 39 and 40. Line 41 is transferred to Schedule 1 (Form 1040), line 17. 
  • Lines 42 and 43 are manual entry.

Schedule EIC Earned Income Credit (back to list

After viewing, if Schedule EIC Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: This form has Limitations you should view.

  • Line 1 is a manual entry. Place the first name in the space provided and the last name in the space provided for up to 3 children. 
  • Line 2 is a manual entry of the child’s SSN. 
  • Line 3 is a manual entry of the child’s birth year. 
  • Lines 4a and 4b is manual entry of the Yes/No Radio button. 
  • Line 5 is manual entry from the menu of relationships. 
  • Line 6 is a manual entry.  Note the instructions if the child was born or died during the tax year.

Schedule F Profit or Loss From Farming (back to list

After viewing, if Schedule F Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. Complete the upper portion of Schedule F before entering information in the other. sections of the form. Failure to enter this information may cause some lines not to calculate or cause your tax return to reject.
  2. You must select “Cash” for Part I to calculate and “Accrual” for Part III to calculate. The same Schedule F will not calculate Part I and Part III.
  • Lines 1(a) and 1(b) are manual entry. 
  • Line 1(c) calculates 1(a) minus 1(b) when the cash method is selected. 
  • Line 2 is manual entry. 
  • Lines 3(a) and (b) are manual entry. 
  • Lines 4(a) and (b) are manual entry. 
  • Lines 5(a), (b) and (c) are manual entry. 
  • Lines 6(a) (c) and (d) are manual entry. There is also a checkbox (6c). 
  • Lines 7 and 8 are manual entry. 
  • Line 9 calculates the sum of lines 1c, 2, 3b, 5a, 6b, 6d, 7 and 8 when the CASH METHOD radio button is selected. Line 9 calculates from line 50 when the ACCURAL METHOD radio button is selected.
  • Lines 10 through 31 are manual entry. (Note: You cannot enter “See Attached” on lines 21a or 21b).
  • Lines 32 (a) through (f) are manual entry, with grey description areas and an entry areas in the column. 
  • Line 33 calculates the sum of lines 10 through 32 (a through f). 
  • Line 34 is a manual entry. It has a grey entry area and an entry area in the column. The grey area is for entering “PAL.” Read the form instructions before entering “PAL” into this area  Line 34 transfers to Schedule 1 (Form 1040), line 18.
  • Line 35 is reserved for future use
  • Line 36 is a manual entry, with two checkboxes. 
  • Line 37 is manual entry. 
  • Lines 38 (a and b) and 39 (a and b) are manual entry. 
  • Lines 40a, b and c are manual entry. 
  • Lines 41, 42 and 43 are manual entry. 
  • Line 44 calculates the sum of lines 37, 38b, 39b, 40a, 40c, 41, 42 and 43, when the accrual method is selected. 
  • Lines 45 and 46 are manual entry. 
  • Line 47 calculates the sum of lines 45 and 46 when the accrual method is selected. 
  • Line 48 is a manual entry.
  • Line 49 calculates line 47 minus line 48 when the accrual method is selected.
  • Line 50 calculates line 44 minus line 49. The figure is also transferred to line 9 when the accrual method is selected,

Schedule H Household Employment Taxes (back to list

After viewing, if Schedule H Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

  • Manually select the appropriate Yes/No Radio Buttons A – C and follow the instructions per your response. 
    • Note: lines 2, 4, 6 and 8 will calculate if A is “Yes”
    • Note: line 8 will calculate B is “Yes”
  • Line 1 is manual entry.
  • Line 2 calculates the product of line 1 times the percent shown on line 2.
  • Line 3 is manual entry.
  • Line 4 calculates the product of line 3 times the percent shown on line 3.
  • Line 5 is manual entry.
  • Line 6 calculates the product of line 5 times the percent shown on line 6.
  • Line 7 is manual entry.
  • Line 8 calculates the sum of lines 2, 4, 6 and 7.
  • Line 9 is a manual entry of a Yes/No Radio Button.
  • Lines 10, 11, and 12 are manual entry of Yes/No Radio Buttons.
  • Line 13 is manual selection of a state abbreviation.
  • Lines 14 and 15 are manual entry.
  • Line 16 calculates the product of line 15 times the percent shown on line 16 only when the “Yes” Radio Buttons are selected on lines 10, 11 and 12.
  • Line 17 has two rows and eight columns. Columns (a), (b), (c), (d) and (h) are manual entry. Columns (e), (f) and (g) calculate whenever line 10, 11 or 12 has “No” selected. The calculations performed are as follows:
    • Column (e) calculates the product of (b) times the percent shown at the top of the column.
    • Column (f) calculates the product of (b) times (d).
    • Column (g) calculates the difference of (e) minus (f).
  • Line 18(g) calculates the sum of line 17(g).
  • Line 18(h) calculates the sum of line 17(h).
  • Line 19 calculates the sum of 18(g) and 18(h).
  • Line 20 is manual entry.
  • Line 21 calculates the product of line 20 time the percent shown on line 21.
  • Line 22 calculates the product of line 20 time the percent shown on line 22.
  • Line 23 is manual entry.
  • Line 24 calculates the difference of line 21 minus line 23.
  • Line 25 calculates the amount from line 8 or zero.
  • Line 26 calculates the sum of lines 16 and 25 or lines 24 and 25. This amount will not automatically transfer to your Form 1040.
  • Line 27 is manual entry of a Yes/No Radio Button. Note: You cannot e-file Schedule H by itself. You must e-file it as an attachment to Form 1040. Select the “Yes” Radio Button and leave the address and signature portion of Schedule H blank.

Schedule SE Self-Employment Tax (back to list

After viewing, if Schedule SE Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: There is a Taxpayer and a Spouse version of this form. Make sure you select the correct version, otherwise the name and SSN on the form will not be correct and any figures that should transfer will not be correct.

Section A (Short)        

  • Line 1a is a manual entry line- Enter a loss with a minus symbol (-).
  • Line 1b is manual entry.
  • Line 2 is manual entry.
  • Line 3 calculates sum of lines 1a, 1b and 2.
  • Line 4 calculates by multiplying line 3 by the percentage shown.
  • Line 5 will not calculate if line 4 is less than $400. When line 5 is greater than $400, the calculation is made per the line instructions and line 5 is transferred to Schedule 4 (Form 1040), line 57. 
  • Line 6 will not calculate if line 5 is zero or blank, otherwise it calculates the figure and placed it on Schedule 1 (Form 1040), line 27.

Section B (Long)

  • Line 1a is a manual entry line- enter a loss with a minus symbol (-). 
  • Line 1b is a manual entry line.
  • Line 2 is a manual entry line- enter a loss with a minus symbol (-). 
  • Line 3 sums 1a, 1b and 2. 
  • Line 4a calculates a % of line 3. 
  • Line 4b transfers you figure from lines 15 and / or 17. 
  • Line 4c calculates by adding lines 4a and 4b. If less than $400 and you enter an amount in line 5a, line 4c will calculate a zero.
  • Line 5a is a manual entry line. 
  • Line 5b calculates a % of line 5a. Line 5b will calculate zero when the amount is less than $100.  
  • Line 6 sums lines 4c and 5b. 
  • Line 7 calculates this figure for you.
  • Line 8a is a manual entry line. 
  • Line 8b is calculated, receiving a figure from a completed Form 4137 line 10. 
  • Line 8c is calculated, receiving a figure from a completed Form 8919 line 10. 
  • Line 8d is calculated and sums 8a, 8b and 8c. 
  • Line 9 will calculate the difference between line 7 and line 8d.
  • Line 10 calculates by multiplying the smaller of lines 6 or 9 by the percentage shown on the line. 
  • Line 11 calculates by multiplying line 6 by the percentage shown on the line.
  • Line 12 calculates by adding lines 10 and 11. Line 11 amount transfers to Schedule 4 (Form 1040), line 57.
  • Line 13 calculates by multiplying line 12 by the percentage shown on the line. Line 12 amount transfers to Schedule 1 (Form 1040), line 27.
  • Lines 15, 16 and 17 are manual entry.

Form 1116 Foreign Tax Credit (back to list

After viewing, if Form 1116 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. AMT Version - There is no AMT version. You cannot add additional 1116 Forms and keep them from adding to Schedule 3 (Form 1040) line 48. Page 14 of the Form 6251 instruction states: “However, you may have to attach an AMT Form 1116, Foreign Tax Credit, to your return; see the instructions for line 32.” Therefore, for you to efile, per the instructions, there would have to be a separate Form 1116 for AMT use, which would not add to Schedule 3 (Form 1040) line 48.
  3. Attaching Statements - If you need to add statements you will not be able to use this program to efile your return.
  • Make a Radio Button selection (a-g).
  • h:  Manually entry a country name.
  • i: Manually enter a foreign country or US Possession name in the column(s) A, B and/or C. 
  • Line 1a calculates and sums the entries in columns A, B and/or C. 
  • Line 1b is a manual entered checkbox. 
  • Line 2 is a manual entry into columns A, B and/or C. 
  • Lines 3a and 3b are manual entries into columns A, B and/or C. 
  • Line 3c calculates the sum of lines 3a and 3b of columns A, B and/or C. 
  • Lines 3d and 3e are manual entries into columns A, B and/or C. 
  • Line 3f calculates the quotient line 3d divided by line e of columns A, B and/or C. 
  • Line 3g calculates the product of 3c and 3f of columns A, B and/or C. 
  • Lines 4a and 4b are manual entries into columns A, B and/or C.
  • Line 5 is a manual entry into columns A, B and/or C. 
  • Line 6 (columns A, B and/or C) calculates the sum of lines 2, 3g, 4a, 4b and 5. It also calculates the total of columns A, B and/or C for those lines on the far right. 
  • Line 7 calculates line 1a minus line 6 and transfers that figure to line 15.
  • (h) and (i) is a Radio Button selection. 
  • Part II, Lines A, B and C are manual entries in columns (l) through (t). Column (l) will not accept "909 TAXES" or "1099 TAXES" in lieu of a date. If you need to enter this information, you must print and mail in the return.
  • Column (u) calculates the sum of columns (q-t) for rows A, B and C. 
  • Line 8 column (u) sums column (u) for rows A, B and C and transfers that number to line 9.
  • Line 9 is calculated and receives the number from line 8 column (u). 
  • Line 10 is manual entry. 
  • Line 11 calculates the sum of lines 9 and 10. 
  • Lines 12 and 13 are manual entry. 
  • Line 14 calculates the sum of lines 11, 12 and 13. 
  • Line 15 calculates, receiving the number from line 7. 
  • Line 16 is manual entry. 
  • Line 17 calculates the sum of lines 15 and 16. 
  • Line 18 is manual entry. 
  • Line 19 calculates the quotient of line 17 divided by line 18. 
  • Line 20 is manual entry. 
  • Line 21 calculates the product of lines 19 and 20. 
  • Line 22 calculates the smaller of lines 14 or 21. If no entry on line 14, line 22 is manual entry. If only one Form 1116 is completed, line 22 transfers to line 28. You cannot write “LSD” on this line. If you need to enter this information, you must print and mail in the return.
  • Lines 23 - 29 are manual entry if more than one Form 1116 is completed; otherwise, any numbers entered will disappear when “Do the Math” is selected. 
  • Line 30 calculates the sum of lines 23 through 29. 
  • Line 31 calculates the smaller of lines 20 or 30 if line 30 has an amount; otherwise, it receives the figure from line 22.
  • Line 32 is manual entry. 
  • Line 33 calculates line 31 minus line 32. This figure also transfers to Schedule 3 (Form 1040), line 48.

Form 2106 Employee Business Expenses (back to list

After viewing, if Form 2106 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: There are Taxpayer and Spouse versions of this form. Be sure to select the correct version.

  • Lines 1, 2, 3 and 4 column (a) are manual entry. 
  • Line 5 column (b) is a manual entry.  
  • Line 6 calculates the sum of lines 1 – 5 for both columns. 
  • Line 7 is a manual entry. 
  • Line 8 calculates the line 6 minus line 7. 
  • Line 9a calculates 100% of line 8a. 
  • Line 9b is a manual entry. 
  • Line 10 sums line 9a and 9b. This amount transfers to Schedule 1, line 24. 
  • Lines 11 through 13, both columns, are manual entry. 
  • Line 14 calculates line 13 divided by line 12, both columns. 
  • Lines 15 and 16 are manual entry, both columns. 
  • Line 17 calculates line 12 minus lines 13 and 16, both columns. 
  • Lines 18 through 21 are manual entry of Yes/No Radio Buttons. 
  • Line 22 calculates the sum of lines 13a and 13b, then multiplies by the mileage rate.
  • Lines 23, 24a and 24b are manual entry, both columns. 
  • Line 24c calculates and sums lines 24a and 24b, both columns.  
  • Line 25 is a manual entry, both columns. 
  • Line 26 calculates the sum of lines 23, 24c and 25, both columns. 
  • Line 27 calculates line 26 times the percent on line 14, both columns. 
  • Line 28 is a manual entry, both columns. 
  • Line 29 calculates the sum of lines 27 and 28, both columns.
  • Lines 30 through 33 are manual entry, both columns. 
  • Line 34 calculates line 32 times line 33, both columns. 
  • Line 35 calculates the sum of lines 31 and 34, both columns. 
  • Line 36 is a manual entry, both columns. 
  • Line 37 calculates line 36 times line 14, both columns. 
  • Line 38 calculates the smaller of lines 35 or 37; or, transfers the figure from line 35 if no entry was made on lines 36 and 37, both columns.

Form 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts (back to list

After viewing, if Form 2210 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. If the form instructions indicate you are not required to complete Form 2210, you will not be able to efile with Form 2210 attach and have your return accepted. Therefore, you can efile this form only when you select Box C and/or D from Part II. If you select Box A and/or Box B, you must mail in your return.
  2. Selecting Box A or Box B, from Part II, requires you to attach a statement with justification for a waiver of penalty. However, Free File Fillable Forms does not support attaching such statements to your return; therefore, you cannot select Box A or Box B and have your transmitted tax return accepted.
  3. Part III, (Short Method), line 11 will not calculate unless you select Box B in Part II. If you enter an amount on line 17, that figure will transfer to Form 1040, line 23. However, as explained earlier, Box B requires you to attach a statement to the return, explaining the waiver request and Free File Fillable Forms does not support attaching such documents.
  • Line 1 is calculated and imports the figure from Form 1040 line 13.
  • Lines 2 and 3 are manual entry.
  • Line 4 calculates the sum of lines 1, 2 and 3.
  • Line 5 calculates the product of line 4 times the percent on line 5.
  • Line 6 is manual entry.
  • Line 7 calculates line 4 minus line 6.
  • Line 8 is manual entry.
  • Line 9 calculates the smaller of line 5 or 8 and has a manual entry of a Yes/No Radio Button. The radio button will indicate “YES” if line 9 is greater than line 6.
  • Part II Reason for Filing - Is manual selection of one or more checkboxes.
  • Part III Short Method. The calculated lines in Part III will only calculate if you have Box B (in Part II) as one or more of your selected boxes. Since Box B requires you to attach a statement, you cannot efile the return.
  • Line 10 is manual entry.
  • Line 11 calculates by importing the figure from line 6 when line 10 contains a figure (Line 11 will only calculate when you select radio button B in Part II). However, Box B requires you to attach a statement to the return, explaining the waiver request, and this program will not allow such attachments.
  • Line 12 is manual entry.
  • Line 13 calculates the sum of lines 11 and 12.
  • Line 14 calculates line 10 minus line 13.
  • Line 15 calculates the product of line 14 times the decimal on line 15.
  • Line 16 is manual entry.
  • Line 17 calculates line 15 minus line 16 and transfers the figure to Form 1040 line 23
  • Part IV Regular Method
  • Line 18, columns a, b, c and d calculate, based upon the selection of Radio Button C or D on Part II. If “D” is selected, the calculation comes from line 9. If “C” is selected, the calculation comes from line 27 of Schedule AI.
  • Line 19 is manual entry for all columns.
  • Line 20 calculates base on line 26. Line 20b imports line 26a. Line 20c imports line 26b. Line 20d imports line 26c.
  • Line 21b calculates the sum of lines 19b and 20b.
  • Line 21c calculates the sum of lines 19c and 20c.
  • Line 21d calculates the sum of lines 19d, and 20d.
  • Line 22b receives the amount from line 25a.
  • Line 22c calculates the sum of lines 24b and 25b.
  • Line 22d calculates the sum of lines 24c and 25c.
  • Line 23a calculates by importing the figure from line 19a.
  • Line 23b calculates line 21b minus 22b.
  • Line 23c calculates line 21c minus 22c.
  • Line 23d calculates line 21d minus 22d.
  • Line 24b calculates line 21b minus 22b, when 23b is zero.
  • Line 24c calculates line 21c minus 22c, when 23c is zero. Otherwise, Lines 24b and 24c calculate a zero.
  • Line 25a calculates line 18a minus line 23a when 18a equal to or greater than 23a.
  • Line 25b calculates line 18b minus line 23b when 18b equal to or greater than 23b.
  • Line 25c calculates line 18c minus line 23c when 18c equal to or greater than 23c.
  • Line 25d calculates line 18d minus line 23d when 18d equal to or greater than 23d.
  • Line 26a calculates line 23a minus line 18a when line 23a is equal to or greater than 18a.
  • Line 26b calculates line 23b minus line 18b when line 23b is equal to or greater than 18b.
  • Line 26c calculates line 23c minus line 18c when line 23c is equal to or greater than 18c.
  • Line 26d calculates line 23d minus line 18d when line 23d is equal to or greater than 18d.
  • Line 27 is manual entry. The figure place on line 27 transfers to Form 1040 line 23.
     

Form 2210 Schedule AI Annual Income Installment Method (back to list

After viewing, if Form 2210 Schedule AI Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

You must check Box C in Part II of Form 2210 for this form to function.

  • Line 1, all columns, is manual entry.
  • Line 3 calculates these products: 1a X 2a; 1b X 2b; 1c X 2c and 1d X 2d when Check Box C is selected on Form 2210.
  • Line 4, all columns, are manual entry.
  • Line 6, all columns calculate the product of lines 4 and 5.
  • Line 7, all columns are manual entry
  • Line 8 calculates the larger of lines: 6a or 7a; and 6b or 7b; and 6c or 7c; and 6d or 7d.
  • Line 9, all columns are manual entry.  
  • Line 10, all columns calculate by adding lines 8 and 9. 
  • Line 11 calculates by subtracting line 3 minus line 10, for all columns.
  • Line 12, all columns, is manual entry.
  • Line 13 calculates by subtracting line 12 from line 11, for all columns.  
  • Line 14, all columns are manual entry.
  • Line 15, all columns receive amounts from line 36.
  • Line 16, all columns are manual entry.
  • Line 17 calculates by adding lines 14, 15 and 16, for all columns.
  • Line 18, all columns are manual entry.
  • Line 19, all columns calculate by subtracting line 17 minus line 18.
  • Line 21, all columns calculate by multiplying lines 19 and 20. 
  • Line 22, all columns calculate as follows:
    •   22a remains blank.
    •   22b receives the amount from line 27a.
    •   22c receives the sum of lines 27a and 27b.
    •   22d receives the sum of lines 27a, 27b and 27c. 
  • Line 23 calculates by subtracting line 21 minus line 22, for all columns.
  • Line 24 calculates, all columns, by transferring the referenced percentage of Form 2210, line 9.
  • Line 25, all columns calculate as follows:
    •   25a remains blank.
    •   25b receives the amount of 26a minus 27a
    •   25c receives the amount of 26b minus 27b
    •   25d receives the amount of 26c minus 27c
  • Line 26, all columns calculate by adding lines 24 and 25.
  • Line 27, all columns calculate by entering the smaller of line 23 or 26. This amount is transferred to Form 2210, line 18 when Box C is selected from Part II.
  • Line 28, all columns are manual entry.
  • Line 30, all columns are manual entry.
  • Line 31 calculates by subtracting line 29 minus line 30, for all columns. 
  • Line 33 calculates by multiplying line 32 by the smaller of lines 28 or 31, for all columns.
  • Line 35 calculates by multiplying lines 28 and 34, for all columns.
  • Line 36 calculates by adding lines 33 and 35, for all columns. These amounts are transferred to their respective columns on line 15.
     

Form 2441 Child and Dependent Care Expenses (back to list

After viewing, if Form 2441 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. Complete line 1 columns (a) through (d) for each person or organization that provided the care. Don't forget to include the provider’s SSN or EIN.
  • Line 1(a) If your provider has given you their SSN to place in 1(c), record their first name in the space provided and their second name below the first name. Do not include any middle initials spaces on the first and last name lines. If your provider is an individual and has given you an Employer Identification Number (EIN) to place in 1(c), leave the first name area blank and place the name on the second line, where it states “Last or Business”.
  • Line 1(b) Place the street address, city, state and zip code in the spaces provided. Make sure to use the menu for the state abbreviation. 
  • Line 1(c) Enter the SSN or the EIN in the space provided (Note: You may only enter a number in 1(c). It will not accept "LAFCP" or "Tax EXEMPT"). If you need to enter “LAFCP” or “TAX EXEMPT” you must mail in your return.
  • Line 1(d) Enter the amount paid. 
  • Line 2(a) (b) (c) (d) Enter the dependent’s first name, last name, SSN and qualified expensed in the separate spaces provided. 
  • Lines 3, 4 and 5 are manual entry. 
  • Line 6 calculates the smaller of lines 3, 4 or 5. 
  • Line 7 is calculated and transfers the number from your main form. 
  • Line 8 is a manual entry. 
  • Line 9 calculates a percentage of line 6 (Note: The ability to enter “CPYE” is not supported). 
  • Line 10 calculates Form 1040, line 11, minus Schedule 3, line 48.
  • Line 11 calculates the smaller of line 9 or line 10 and places the figure on Schedule 3 (Form 1040) line 49.
  • Lines 12, 13 and 14 are manual entry. 
  • Line 15 calculates the sum of lines 12, 13 and 14. 
  • Line 16 is a manual entry. 
  • Line 17 calculates the smaller of line 15 or 16. 
  • Lines 18 and 19 are manual entries. 
  • Line 20 calculates the smaller of lines 17, 18 or 19. 
  • Line 21 is a manual entry. 
  • Line 22 is a manual entry (select a “Yes” or “No” radio button before making an entry. 
  • Line 23 calculates line 15 minus line 22. 
  • Line 24 calculates the smaller of lines 20, 21 or 22 and you must manually place this number on the appropriate place on your main form. 
  • Line 25 calculates based upon the Yes/No selection on line 22. 
  • Line 26 calculates line 23 minus line 25. If line 26 is greater than zero go to line 1 of Form 1040 and do the following: (A) Use the line 1 pick list and select “DCB” (B) Enter your DCB amount in the small grey area, left of the column (C) Include the amount from line 26 in the amount you report on Form 1040, line 1. 
  • Line 27 is a manual entry. 
  • Line 28 is calculated and sums lines 24 and 25. 
  • Line 29 calculates line 27 minus line 28. 
  • Line 30 is a manual entry. 
  • Line 31 calculates the smaller of lines 29 or 30.

Form 2555 Foreign Earned Income (back to list

After viewing, if Form 2555 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: 

  1. Do not enter any foreign characters in names, addresses, etc. (e.g. ñ, ü, ó,).
  2. This form is only available if your main form is Form 1040.
  • Line 1 has four manual entry areas. Use all areas for your foreign address. Select the country from the Pick-List in area 3 and enter your zip or foreign postal code in area 4.
  • Line 2 and 3 are manual entry.
  • Line 4a and 4b each have 4 manual entry areas for an address. Use 4a if your employer has a U.S. address. Use 4b if your employer only has a foreign address.
  • Line 5 is manual entry of one or more checkboxes and an area to specify checkbox (e).
  • Line 6 a is manual entry.
  • Line 6b is a manual checkbox.
  • Line 6c is manual selection of Yes/No Radio Buttons.
  • Line 6d is manual selection of two Pick-Lists.
  • Line 7 is a manual selection from the Pick-List. Select “Other Countries” when the country you want is not in the list.
  • Line 8a is manual selection of Yes/No Radio Buttons.
  • Line 8b has two manual entry areas. Use the first area for an address and the second area for the number of days.
  • Line 9 has two areas for manual entry tax home(s) and one date area. 
  • Line 10 has two manual entry areas.
  • Line 11 is manual selection of Radio Button (a), (b), (c) or (d).
  • Line 12a is manual selection of a Yes/No Radio Buttons.
  • Line 12 b has two manual entry areas. Area 1 is for a relationship. You must enter only one of these relationships (CHILD, FOSTERCHILD, GRANDCHILD, GRANDPARENT, PARENT, BROTHER, SISTER, AUNT, UNCLE, NEPHEW, NIECE, NONE, SON, DAUGHTER, SPOUSE, OTHER). Area 2 is for the time period.
  • Line 13a and 13b is manual entry of Yes/No Radio Buttons.
  • Line 14 is manual entry in all columns. Column (d) computation attachment.
  • Line 15a and 15b are manual entry.
  • Line 15c and 15d are manual selection of Yes/No Radio Buttons.
  • Line 15e Manually enter the address information in the designated areas, making sure (1) to use the pick-list for the state abbreviation and (2) the zip code is correct. On the same line, as “Address,” there is a separate space, on the far right, to enter the word “RENTED” if you are renting the home. Leave that space blank if you are not renting the home. In the space for “Occupant,” provide the name of one occupant. In the space for “Relationship,” provide the relationship of that occupant. The relationship you enter must be one of the following: CHILD, FOSTERCHILD, GRANDCHILD, GRANDPARENT, PARENT, BROTHER, SISTER, AUNT, UNCLE, NEPHEW, NIECE, NONE, SON, DAUGHTER, SPOUSE, OTHER.
  • Lines 16 and 17 are manual entry.
  • Line 18, all columns are manual entry. Column (f) computation attachment.
  • Line 19 is manual entry.
  • Line 20a is manual entry.
  • Line 20b has 7 manual entry areas. Each area has a Screen Tip when you place your mouse over the area. Review the Screen Tip to ensure you place information in the appropriate areas.
  • Lines 21a through 21d are manual entry.
  • Lines 22a thru 22f are manual entry.
  • Line 22g calculates the sum of lines 22a thru 22f.
  • Line 23 is manual entry.
  • Line 24 calculates the sum of lines 19 through 21d, 22g and 23.
  • Line 25 is manual entry.
  • Line 26 calculates line 24 minus line 25.
  • Line 27 calculates and receives the figure from line 26 and has manual entry of Yes/No Radio Buttons.
  • Line 28 29a and 29b are manual entry.
  • Line 30 calculates the smaller of line 28 or 29b. (Note: this line will not calculate unless you enter a figure on line 29b.
  • Line 31 is manual entry.
  • Line 32 calculates the product of line 31 times the rate shown on line 32.
  • Line 33 calculates line 30 minus line 32.
  • Line 34 is manual entry.
  • Line 35 calculates the dividend of line 34 divided by line 27.
  • Line 36 calculates the product of lines 33 and 35. In no cases can the result exceed the amount on line 34.
  • Line 37 is programmed in.
  • Line 38 is a manual entry. If Part VI was completed, line 38 received the figure entered on line 31.
  • Line 39 is manual entry.
  • Line 40 calculates the product of lines 39 and 37.
  • Line 41 calculates line 27 minus line 36.
  • Line 42 calculates the smaller of lines 40 or 41.
  • Line 43 calculates the sum of lines 36 and 42.
  • Line 44 is manual entry.
  • Line 45 calculates line 43 minus line 44. You must manually enter this figure on Schedule 1 (Form 1040), line 21 as a negative number, using the minus (-) symbol. See the instructions for Schedule 1 (Form 1040), line 21.
  • Line 46 calculates line 33 minus line 36.
  • Line 47 calculates line 27 minus line 43.
  • Line 48 calculates the smaller of lines 46 or 47.
  • Line 49 is a manual entry.
  • Line 50 calculates the sum of lines 48 and 49. You must manually enter this figure on Schedule 1 (Form 1040), line 21. See the instructions for Schedule 1 (Form 1040), line 36.

Form 2555EZ Foreign Earned Income Exclusion (back to list

After viewing, if Form 2555EZ Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: Do not enter any foreign characters in names, addresses, etc. (e.g. ñ, ü, ó,)

  • Line 1a is a manual selection of a Yes/No Radio Button.
  • Line 1b is a manual entry of dates (Note: the word “CONTINUES” is allowed in the ending date space.
  • Line 2a is a manual selection of a Yes/No Radio Button.
  • Line 2b is a manual entry of dates (Note: Do not complete dates if you completed 1b dates).
  • Line 3 is a manual selection of a Yes/No Radio Button.
  • Areas 4 through 8 are manual entry. Use the Pick-Lists for country/state selection.
  • Line 9a, b and c are manual entry.
  • Line 10a, b, c and d are manual entry.
  • Lines 11a and b are manual entry.
  • Line 12 columns a, b, c and d are manual entry.
  • Line 13 is completed for you.
  • Line 14 is manual entry.
  • Line 15 is calculated. The correct Radio Button is automatically selected based upon your entry on line 14. The quotient of line 14 divided by 365 appears on line 15.
  • Line 16 is calculated with the product of line 15 times line 13.
  • Line 17 is manual entry.
  • Line 18 calculates the smaller of lines 16 or 17. See Schedule 1 (Form 1040), line 21 instructions to correctly enter line 18 information. (Note: Enter your amount on Schedule 1 (Form 1040), line 21 as a negative amount by preceding your figure with a minus (-) symbol).

Form 3903 Moving Expenses (back to list

After viewing, if Form 3903 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

  • Lines 1 and 2 are manual entry.
  • Line 3 calculates the sum of line 1 and line 2.
  • Line 4 is manual entry.
  • Line 5 calculates the difference of line 3 minus line 4. The Yes/No Radio automatically completes based on the value of lines 3 and 4.  When "YES" the amount is transferred to Schedule 1 (Form 1040), line 26.

Form 4562 Depreciation and Amortization (Including Information on Listed Property) (back to list

After viewing, if Form 4562 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. Select the form using “Add” button directly from Schedule C, Schedule E and Schedule F. If you need to associate more than one Form 4562 to a Schedule C, Schedule E or Schedule F, you must create another Schedule C, Schedule E or Schedule F to associate with the additional Form 4562. The asset shown on Form 4562 must be listed on its “parent” Schedule C, Schedule E or Schedule F.
  • Lines 1, 2 and 3 are manual entry.
  • Line 4 calculates line 2 minus line 3.
  • Line 5 is manual entry.
  • Line 6 columns (a), (b) and (c) are manual entry.
  • Line 7 is transferred from line 29.
  • Line 8 calculates the sum of lines 6 and 7.
  • Line 9 calculates the smaller of line 5 or line 8.
  • Lines 10 and 11 are manual entry.
  • Line 12 calculates the smaller of line 11 or the sum of lines 9 and 10.
  • Line 13 calculates the sum of lines 9 and 10, then subtracts line 12.
  • Lines 14, 15 and 16 are manual entry.
  • Line 17 is a manual entry.
  • Line 18 is a manual entry of a checkbox.
  • Lines 19a through 19f columns (c), (d) and (g) are manual entry. Columns (e) and (f) are manual selections from the menus.
  • Line 19g is a manual entry for columns (c) and (g). Column (e) is a manual selection from the menu.
  • Line 19h is a manual entry in columns (b) (c) and (g).
  • Line 19i is a manual entry in columns (b) (c) and (g). Also, on the second line, column (d) is a manual entry.
  • Line 20a is manual entry for columns (c), (d) and (g). Column (e) is a manual selection from the menu.
  • Line 20b is a manual entry for columns (c) and (g). Column (e) is a manual selection from the menu.
  • Line 20c is a manual entry for columns (b), (c) and (g).
  • Line 20d is a manual entry for columns (b), (c) and (g).
  • Line 21 calculates from line 28.
  • Line 22 calculates the sum of lines 12, 14, 15, 16, 17, 19a through 19i column (g), lines 20a through 20c column (g) and line 21.
  • Line 23 is a manual entry.
  • Lines 24a and 24b are manual entry of Yes/No Radio Buttons.
  • Line 25 column (h) is a manual entry.
  • Line 26 columns (a) through (i) are manual entry, with column (g) a selection from the menu.
  • Line 27 columns (a) through (h) are manual entry, with column (g) a selection from the menu.
  • Line 28(h) calculates the sum of lines 25(h), 26(h) and 27(h).
  • Line 29(i) calculates the sum of column (i) line 26.
  • Lines 30 through 32 columns (a) through (f) are manual entry.
  • Line 33 sums lines 30 through 32 for columns (a_ through (f).
  • Lines 34 through 36 have Yes/No Radio Button selections.
  • Lines 37 through 41 are manual entry of Yes/No Radio Buttons.
  • Line 42 columns (a) through (f) are manual entry.
  • Line 43 column (f) is a manual entry.
  • Line 44 column (f) calculates the sum of lines 42 and 43.

Form 4797 Sales of Business Property (back to list

After viewing, if Form 4797 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. Adding multiple copies of the form- If the information is reported on page 2 (Part III and Part IV), you can add page two multiple times; however, you may only add page one once.
  • Line 1 is manual entry.
  • Line 2 has four rows and columns (a) through (g). Columns (a) through (f) are manual entry. For all completed rows, column (g) makes this calculation: (d + e) - f.
  • Line 3 calculates the number from Form 4684 line 39.
  • Lines 4, 5 and 6 are manual entry.
  • Line 7 calculates the sum of lines 2 (e), 3, 4, 5 and 6.
  • Line 8 is manual entry.
  • Line 9 calculates the difference of line 7 minus line 8 (zero is the lowest possible number).
  • Line 10 has four rows and seven columns. The columns are not labeled. All columns are manual entry, except the last column, which makes the same column calculations as line 2 column (g) does.
  • Line 11 calculates by transferring any loss shown on line 7. If no loss, the line remains blank.
  • Line 12 is manual entry.
  • Line 13 has an “Add” button for page 2 and calculates by transferring the number from line 31.
  • Line 14 calculates by combining and transferring the figures from Form 4684 lines 31 and 38a.
  • Line 15 calculates by combining and transferring the figures from Form 6252 lines 25 and/or 36.
  • Line 16 is manual entry.
  • Line 17 calculates the sum of lines 10 through 16.
  • Line 18a is manual entry.
  • Line 18b calculates the sum of line 17 and 18a. This figure transfers to Schedule 1 (Form 1040), line 14.
  • Line 19, rows A through D, columns (a), (b) and (c) are manual entry.
  • Lines 20, 21 and 22 (all columns) are manual entry.
  • Line 23 calculates the difference of line 21 minus line 22 (all columns).
  • Line 24 calculates the difference of line 20 minus line 23.
  • Line 25a is manual entry (all columns).
  • Line 25b calculates the smaller of line 24 or 25a (all columns).
  • Line 26a and 26b are manual entry (all columns).
  • Line 26c calculates the difference of line 24 minus line 26a (all columns).
  • Line 26d is manual entry (all columns).
  • Line 26e calculates the smaller of line 26c or line 26d (all columns). It will remain blank if the calculation is zero or less.
  • Line 26f is for corporations only. No entry is possible (all columns).
  • Line 26g calculates the sum of lines 26b and 26e (all columns).
  • Line 27a and 27b are manual entry (all columns).
  • Line 27c calculates the smaller of lines 27a and 27b (all columns).
  • Line 28a is manual entry (all columns).
  • Line 28b calculates the smaller of lines 24 and 28a (all columns).
  • Line 29a is manual entry (all columns).
  • Line 29b calculates the smaller of lines 24 and 29a (all columns).
  • Line 30 calculates the sum of line 24, columns A, B, C and D.
  • Line 31 calculates the sum of columns A, B, C and D for these lines: 25b, 26g, 27c, 28b and 29b. This figure is transferred to line 13.
  • Line 32 calculates the difference of line 30 minus line 31.
  • Lines 33 and 34 are manual entry.
  • Line 35 calculates the difference of line 33 minus line 34.   

Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (back to list

After viewing, if Form 4868 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

  • Select the “File an extension” icon from the top.
  • Part I - Complete the entity portion of the form. There are separate areas for the taxpayer and spouse FIRST, MIDDLE INITIAL and LAST NAME.
  • Part II
    • Manually enter lines 4 and 5
    • Line 6 subtracts line 5 from line 4
    • Line 7 - Manually enter the amount you are paying with the extension
    • Lines 8 and 9 are checkboxes
  • If filing Form 4868 electronically, complete the all the areas below the form, including the “Electronic withdrawal of tax due”, if making a payment.

Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (back to list

After viewing, if Form 5329 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. There are two Form 5329’s, one for the taxpayer and one for the spouse. If you select the incorrect one, the wrong name will appear at the top.
  2. You cannot electronically file this form by itself. To e-file this form, it must be attached to Form 1040. Do not complete the address section above PART I if you are attaching this form to your Form 1040.
  3. You cannot attach a statement to this form. If a statement is necessary, you must mail in the return.
  • Line 1 is manual entry.
  • Line 2 has two manual entry areas: (1) a grey box before the column and (2) a column entry area.
  • Line 3 calculates line 1 minus line 2.
  • Line 4 is a manual entry. 
  • Lines 5 and 6 are manual entry.
  • Line 7 calculates the difference of line 5 minus line 6.
  • Line 8 calculates the product of the percentage on line 8 times line 7. 
  • Lines 9, 10, 11 and 12 are manual entry.
  • Line 13 calculates the sum of lines 10, 11 and 12.
  • Line 14 calculates the difference of line 9 minus line 13.
  • Line 15 is manual entry.
  • Line 16 calculates the sum of line 14 and 15.
  • Line 17 is manual entry. 
  • Lines 18, 19 and 20 are manual entry.
  • Line 21 calculates the sum of lines 19 and 20.
  • Line 22 calculates the difference of line 18 minus line 21.
  • Line 23 is manual entry.
  • Line 24 calculates the sum of line 22 and line 23.
  • Line 25 is manual entry. 
  • Lines 26, 27 and 28 are manual entry.
  • Line 29 calculates the sum of line 27 and line 28.
  • Line 30 calculates the difference of line 26 minus line 29.
  • Line 31 is manual entry.
  • Line 32 calculates the sum of line 30 and line 31.
  • Line 33 is manual entry. 
  • Lines 34, 35 and 36 are manual entry.
  • Line 37 calculates the sum of line 35 and line 36.
  • Line 38 calculates the difference of line 34 minus line 37.
  • Line 39 is manual entry.
  • Line 40 calculates the sum of line 38 and line 39.
  • Line 41 is manual entry. 
  • Lines 42, 43 and 44 are manual entry.
  • Line 45 calculates the sum of line 43 and line 44.
  • Line 46 calculates the difference of line 42 minus line 45.
  • Line 47 is a manual entry.
  • Line 48 calculates the sum of line 46 and line 47.
  • Line 49 is manual entry. 
  • Line 50 is manual entry.
  • Lines 50, 51, 52 and 53 are manual entry. 
  • Line 54 calculates the difference of line 52 minus line 53
  • Line 55 calculates, multiplying line 54 by the percentage shown on line 55

Form 5695 Residential Energy Credits (back to list

After viewing, if Form 5695 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

  • Lines 1 through 4 are manual entry
  • Line 5 calculates the sum of lines 1, 2, 3 and 4
  • Line 6 calculates line 5 times the line 6 percentage
  • Line 7a is a manual entry of a Yes/No Radio Button
  • Line 7b is a manual entry
  • Line 8 is a manual entry
  • Line 9 calculates line 8 times the line 9 percentage when 7a is "YES"
  • Line 10 has a manual entry area for Kilowatt capacity and a calculated field for Kilowatt Capacity times the line 10-dollar amount
  • Line 11 calculates the smaller of line 9 or line 10
  • Line 12 is a manual entry
  • Line 13 calculates the sum of lines 6, 11 and 12
  • Line 14 is a manual entry. 
  • Line 15 calculates the smaller of line 13 or 14. When line 15 is greater than zero, it will transfer to Schedule 3 (Form 1040), line 53
  • Line 16 calculates line 15 minus line 13

Form 6198 At-Risk Limitations (back to list

After viewing, if Form 6198 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view
  2. You must select this form from Schedule C, Schedule E or Schedule F.
  • Lines 1 through 4 are manual entry.
  • Line 5 calculates the sum of lines 1 through 4.
  • Lines 6 and 7 are manual entry.
  • Line 8 calculates the sum of lines 6 and 7.
  • Line 9 is manual entry.
  • Line 10a calculates line 8 minus line 9. This figure is also placed on line 20.
  • Line 10b calculates from line 10a.
  • Lines 11 and 12 are manual entry.
  • Line 13 calculates the sum of lines 11 and 12.
  • Line 14 is manual entry.
  • Line 15 is a manual entry (Note: select one of the Radio Buttons: 15a or 15b).
  • Line 16 is a manual entry (Note: select one of the Radio Buttons: 16a or 16b).
  • Line 17 calculates the sum of lines 15 and 16.
  • Line 18 is a manual entry (Note: select one of the Radio Buttons: 18a or 18b).
  • Line 19a calculates line 17 minus line 18.
  • Line 19b calculates and transfers the number from line 19a.
  • Line 20 calculates the larger of lines 10b or 19b.
  • Line 21 calculates the smaller of line 5 (if a loss) and line 20.

Form 6251 Alternative Minimum Tax-Individuals (back to list

After viewing, if Form 6251 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: This form has Limitations you should view.

  • Line 1 is a manual entry (if entering a negative amount, place a minus symbol (-) in front of your figure.
  • Line 2a is a calculated field from Schedule A, line 7 or Form 1040, line 8. 
  • Lines 2b through 2t are manual entry
  • Line 3 is calculated and transfers the figure from Schedule A, line 9 (NOTE: Schedule A must be completed, with a figure on line 29, for the transfer to occur).
  • Lines 4 and 5 are manual entry.
  • Line 5 is calculated and transfers the figure from Schedule A, line 27 (NOTE: Schedule A must be completed, with a figure on line 29, for the transfer to occur).
  • Line 6 calculates line 5 minus line 4. 
  • Lines 7 and 8 are manual entry. 
  • Line 9 calculates line 8 minus line 7.
  • Line 10 is manual entry
  • Line 11 calculates line 9 minus line 10.
  • Lines 12 through 15 are manual entry
  • Line 16 calculates the smaller of line 12 or 15.
  • Line 17 calculates line 12 minus line 16
  • Lines 18, 19 and 20 are manual entry
  • Line 21 calculates line 19 minus line 20
  • Line 22 calculates the smaller of lines 12 or 13
  • Line 23 calculates the smaller of lines 21 or 22
  • Line 24 calculates line 22 minus line 23
  • Line 25 is manual entry
  • Line 26 calculates the amount from line 21
  • Line 27 is manual entry
  • Line 28 calculates the sum of lines 26 and 27
  • Line 29 calculates line 25 minus line 28. 
  • Line 30 calculates the smaller of lines 24 or 29. 
  • Lines 31 calculates the product of line 30 by the percentage shown on line 31
  • Line 32 calculates the sum of line 23 and 30
  • Line 33 calculates line 22 minus line 32.
  • Line 34 calculates the product of line 33 by the percentage shown on line 34. 
  • Line 35 calculates the sum of lines 17, 32 and 33
  • Line 36 calculates line 12 minus line 35
  • Line 37 calculates the product of line 36 by the percentage shown on line 37
  • Line 38 calculates the sum of lines 18, 31, 34 and 37
  • Line 39 is manual entry
  • Line 40 calculates the smaller of lines 38 or 39

Form 8283 Noncash Charitable Contribution (back to list

After viewing, if Form 8283 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. There are no calculated fields on this form. Everything is manual entry except the name and social security number in the header.
  • Line 1 column (a) - Use the separate fields in column (a) for name and address entry.
  • Line 1 column (e) has the date format mm/dd/yyyy.

Form 8582 Passive Activity Loss Limitations (back to list

After viewing, if Form 8582 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: This form has Limitations you should view

  1. Worksheets 1, 2 and 3 are on page 2. Scroll to the bottom of the form to select page 2. You may select Page 2, containing worksheets 1 through 5, once. You cannot add additional copies of page 2 with this program.
  2. You must complete the required worksheets before entering information on page 1. Worksheet information is below the line-by-line information.
  • Lines 1a, 1b and 1c are calculated from Worksheet 1.
  • Line 1d calculates the sum of lines 1a, 1b and 1c.
  • Lines 2a and 2b are calculated from Worksheet 2.
  • Line 2c calculates the sum of lines 2a and 2b.
  • Lines 3a, 3b and 3c are calculated from Worksheet 3.
  • Line 3d calculates the sum of lines 3a, 3b and 3c.
  • Line 4 calculates the sum of lines 1d, 2c and 3d.
  • Line 5 calculates the smaller loss, line 1d or line 4.
  • Lines 6 and 7 are manual entry.
  • Line 8 calculates the difference of line 6 minus line 7. (Note: line 8 remains blank if line 7 is greater than line 6).
  • Line 9 is manual entry.
  • Line 10 calculates the smaller of line 5 or line 9. (Note: line 10 will calculate a zero if line 8 is blank).
  • Line 11 is manual entry.
  • Line 12 calculates and transfers the loss from line 4 when there is an entry on line 11.
  • Line 13 calculates the difference of line 12 minus line 10.
  • Line 14 calculates the smaller of lines 2c, 11 and 13, treating 2c as a positive number.
  • Line 15 calculates the sum of line 1a and 3a.
  • Line 16 calculates the sum of line 10, line 14 and line 15.
    • Worksheet 1 has 5 rows and columns a, b, c, d and e. These are manual entry areas. The bottom of Worksheet 1 totals columns a, b and c and transfers the figures to Page 1, line 1a, 1b and 1c.
    • Worksheet 2 has 4 rows and columns a, b and c. These are manual entry areas. The bottom of Worksheet 2 totals columns a and b and c and transfers the figures to Page 1, line 2a and 2b.
    • Worksheet 3 has 5 rows and columns a, b, c, d and e. These are manual entry areas. The bottom of Worksheet 3 totals columns a, b and c and transfers the figures to Page 1, line 3a, 3b and 3c.
    • Worksheet 4 has 5 rows. Columns a, b, and c are manual entry. Column d calculates the difference of column a minus column c. There is a total row that calculates the sum of columns a, c and d.
    • Worksheet 5 has 5 rows. All columns are manual entry. There is a total row that sums columns a and c.
    • Worksheet 6 has 5 rows and all columns are manual entry except column c, which calculates the difference of column a minus column b. There is a total row which sums the amounts in columns a, b and c.
    • Worksheet 7 has lines 1a, 1b and 1c. Lines 1a and 1b are manual entry for column a. Line 1c has columns b. c, d and e, with columns c and d as manual entry. Line 1c, column b calculates the difference of 1a minus 1b. Line 1c, column e calculates the difference of line 1a, column a minus line 1c, column d. Lines 1a, 1b and 1c repeat twice. The bottom of the worksheet has a total row, which calculates to sum of columns b, d and e.

Form 8606 Nondeductible IRAs (back to list

After viewing, if Form 8606 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. There is a Form 8606 for the “Taxpayer” and another for the “Spouse.” If the wrong name and SSN appears in the header, you have selected the wrong Form 8606.
  3. Complete the top section of the form before entering other information.
  4. Statement - You must mail in your return if you are required to attach a statement to this form. This program does not support attaching statements.
  • Lines 1 and 2 are manual entry.
  • Line 3 calculates the sum of line 1 and line 2.
  • Line 4 is manual entry.
  • Line 5 is manual entry. 
  • Lines 6, 7 and 8 are manual entry. Note: your entry on line 8 transfers to line 16.
  • Line 9 calculates the sum of lines 6, 7 and 8.
  • Line 10 calculates the quotient of line 5 divided by line 9.
  • Line 11 calculates the product of line 8 times line 10. That number is also transferred to line 17.
  • Line 12 calculates the product of line 7 times line 10.
  • Line 13 calculates the sum of line 11 and line 12.
  • Line 14 calculates the difference of line 3 minus line 13.
  • Line 15a calculates the difference of line 7 minus line 12. 
  • Line 15b is manual entry.
  • Line 15c calculates the difference of line 15a minus line 15b.
  • Line 16 is manual entry unless your figure from line 8 has transferred.
  • Line 17 is manual entry unless your figure from line 11 has transferred.
  • Line 18 calculates the difference of line 16 minus line 17. This number is not automatically transferred to your main form.
  • Lines 19 and 20 are manual entry.
  • Line 21 calculates the difference of line 19 minus line 20.
  • Line 22 is manual entry.
  • Line 23 calculates the difference of line 21 minus line 22.
  • Line 24 is manual entry.
  • Line 25a calculates the difference of line 23 minus line 24. 
  • Line 25b is manual entry
  • Line 25c calculates 25a minus 25b. 

Schedule 8812 Additional Child Tax Credit (back to list

After viewing, if Form 8812 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  • Line 1 is a manual entry.
  • Line 2 will not calculate if Form 1040, line 12a is not completed.
  • Line 3 calculates line 1 minus line 2.
  • Line 4 will calculate the dollar amount in the column after you enter the number of qualifying children in the provided field.
  • Line 5 calculates the smaller of lines 3 or 4.
  • Lines 6a and 6b are manual entry.  
  • Line 7 make a “Yes” / “No” selection.  "No" will calculate zero for line 7 and "Yes" will calculate and subtract $2,500 from line 6a.
  • Line 8 calculates based upon "Yes" / "No" of line 7 - Zero if line 7 is "No" and calculates a % of line 7 if "Yes".
  • Line 9 and 10 are manual entry.
  • Line 11 will only calculate (sum lines 9 and 10) when you select "YES" on line 8 and when line 8 is less than line 5.
  • Line 12 calculates the amounts from Form 1040, line 17a and Schedule 5, line 72.
  • Line 13 calculates line 11 minus line 12, but will only calculate if there is a calculated figure on line 11.
  • Line 14 calculates the larger of line 8 or 13.
  • Line 15 calculates smaller of line 5 or 14 and places the figure on Form 1040, line 17b.

Form 8829 Expenses for Business Use of Your Home (back to list

After viewing, if Form 8829 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes

  1. This form has Limitations you should view.
  2. Select this from Schedule C. If you need more than one Form 8829, you must create another Schedule C for the business and properly allocate income and expenses associated with that Schedule C and Form 8829.
  3. Complete the name and social security number of the form before entering additional information.
  • Lines 1 and 2 are manual entry.
  • Line 3 calculates the percentage of line 1 divided by line 2. 
  • Lines 4 and 5 are manual entry.
  • Line 6 calculates the percentage of line 4 divided by line 5.
  • Line 7 calculates line 6 times line 3 or transfers the figure from line 3, when lines 4 and 5 are blank.
  • Line 8 is a manual entry. (Note: When completing Part II, line 8 must have an entry, enter a zero if necessary.)
  • Lines 9, 10 and 11, columns (a) and (b) are manual entry.
  • Line 12, column (a) calculates the sum of lines 9(a), 10(a) and 11(a). 
  • Line 12, column (b) calculates the sum of lines 9(b), 10(b) and 11(b).
  • Line 13, column (b) calculates the product of line 7 times line 12(b).
  • Line 14 calculates the sum of line 12(a) and line 13(b).
  • Line 15 calculates line 8 minus line 14.
  • Lines 16 through 22 (columns a and b) are manual entry.
  • Line 23(a) calculates the sum of column (a) lines 16 through 22.
  • Line 23(b) calculates the sum of column (b) lines 16 through 22.
  • Line 24(b) calculates the product of line 23(b) times line 7.
  • Line 25 is a manual entry.
  • Line 26 calculates the sum of lines 23a, 24 and 25.
  • Line 27 calculates the smaller of line 15 or line 26.
  • Line 28 calculates line 15 minus line 27.
  • Line 29 is a manual entry.
  • Line 30 calculates by receiving the figure from line 42.
  • Line 31 is a manual entry.
  • Line 32 calculates the sum of lines 29, 30 and 31.
  • Line 33 calculates the lesser of lines 28 or 32.
  • Line 34 calculates the sum of lines 14, 27 and 33.
  • Line 35 is a manual entry.
  • Line 36 calculates line 34 minus 35.
  • Lines 37 and 38 are manual entry.
  • Line 39 calculates line 37 minus line 38.
  • Line 40 calculates the product of lines 39 and 7.
  • Line 41 is manual entry.
  • Line 42 calculates the product of lines 40 and 41. Line 42 also transfers to line 30.
  • Line 43 calculates line 26 minus line 27. (Note: You must complete Part I for line 43 to calculate).
  • Line 44 calculates line 32 minus line 33. (Note: You must complete Part I for line 44 to calculate).
     

Form 8839 Qualified Adoption Expense (back to list

After viewing, if Form 8839 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

  • Line 1 has three rows and seven columns. All areas are manual entry.
  • Line 2 (all columns) are entered for you.
  • Line 3 has a Yes/No Radio Button and manual entry of all columns.
  • Line 4 calculates the difference of line 2 minus line 3. The line will not calculate if line 2 exceeds the maximum credit amount.
  • Line 5 is manual entry (all columns).
  • Line 6 calculates the smaller of lines 4 and 5.
  • Line 7 is manual entry.
  • Line 8 calculates the difference of line 7 minus the amount shown on line 8 and automatically fills in the appropriate Yes/No Radio Button. The line will remain blank if the difference is zero or less.
  • Line 9 calculates the quotient of line 8 divided by the amount shown on line 9. Line 9 will remain blank if line 8 is blank.
  • Line 10 calculates the product of line 6 times line 9 (all columns).
  • Line 11 calculates line 6 minus line 10 (all columns).
  • Line 12 calculates the sum of line 11 columns.
  • Line 13 is manual entry.
  • Line 14 sums lines 12 and 13.
  • Line 15 is manual entry.
  • Line 16 calculates the smaller of lines 14 and 15.
  • Line 17 has the amounts entered for you (all columns).
  • Line 18 is manual entry with YES/NO radio buttons.
  • Line 19 calculates the difference of line 17 minus line 18 (all columns). The line will not calculate if line 17 exceeds the maximum credit amount.
  • Line 20 is manual entry (all columns).
  • Line 21 calculates the sum of line 20 columns.
  • Lines 22 (all columns) and line 23 are manual entry.
  • Line 24 has Yes/No Radio Buttons that automatically fill based on your line 23 entry and calculates the difference of line 23 minus the amount shown on line 24. The line will remain blank if the difference is zero or less.
  • Line 25 calculates the quotient of line 24 divided by the amount shown on line 25. Line 25 will remain blank if line 24 is blank.
  • Line 26 calculates the product of line 22 times line 25 (all columns).
  • Line 27 calculates the difference of line 22 minus line 26 (all columns).
  • Line 28 calculates the sum of line 27 columns.
  • Line 29 compares lines 21 and 28 and will make one of two calculations: (1) It will calculate the difference of line 21 minus 28 when line 21 is greater than 28 or (2) It will calculate the difference of line 28 minus 21 when line 28 is greater than 21. The Yes/No Radio Button is automatically selected, based upon which calculation is made.

Form 8863 Education Credits (Hope and Lifetime Learning Credits) (back to list

After viewing, if Form 8863 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. You must complete Part III (page 2) for each student before beginning page 1 (Part I or Part II). Add page 2 from the “Add” button on page 1 or select page 2 from the “Add/View” menu.
  3. If the same student attended more than two educational institutions, you will not be able to attach an additional page 2, for that same student, and complete only through line 22.
  4. Each student may apply for one of two credits (1) American Opportunity Credit or (2) Lifetime Learning Credit. The same student cannot apply for both credits for the same tax year.
  5. No single student should have an entry on lines, 30 and 31.  
  6. American Opportunity Credit - When line 30 has an entry, line 1 will calculate.
  7. Lifetime Learning Credit- When line 31 has an entry, line 10 will calculate.
  8. If the same student attended more than two educational institutions, you will not be able to attach an additional page 2 completed only through line 22.

Part I - Refundable American Opportunity Credit

  • Line 1 will calculate only when you have completed Part III and have a figure on line 30.
  • Line 2 is a manual entry.
  • Line 3 is a manual entry.
  • Line 4 calculates line 2 minus line 3 when there is a figure on line 1.
  • Line 5 is a manual entry.
  • Line 6 calculates a value of 1.0 or less based upon lines 4 and 5.
  • Line 7 calculates the product of lines 1 and 6.
  • Line 8 calculates 40% of line 7 and transfers the number to Form 1040, line 17c.  If you check the box on line 7, line 8 will not calculate.

Part II - Nonrefundable Education Credits (Lifetime Learning Credit)

  • Line 9 calculates line 7 minus line 8.  If there are no figures on lines 7 and 8, line 9 will be blank.
  • Line 10 will calculate the sum of Part III line 31 for all students. A zero will not calculate if there are no figures on line 31. Line 10 will not calculate if you have an amount on line 30 and 31.
  • Line 11 calculates the smaller of line 10 or $10,000.
  • Line 12 calculates 20% of line 11.
  • Lines 13 and 14 are manual entry.
  • Line 15 calculates line 13 minus line 14.
  • Line 16 is a manual entry.
  • Line 17 will calculate a figure (1 or less) based upon the numbers on lines 15 and 16.
  • Line 18 calculates zero if line 15 is zero or less; otherwise, it multiplies line 12 by line 17.
  • Line 19 is a manual entry. Your entry is transferred to Schedule 3 (Form 1040), line 50.

Part III – Student Information

  • Line 20 is manual entry into two separate fields - First Name and Last Name. Do not include a middle initial in either field.
  • Line 21 manually enter the students nine-digit Social Security Number.
  • Line 22a (1) through (4) is manual entry of school information and 1099T information. Enter information into 22b (1) through (4) only if the same student attended a second school during the year. Note- If the same student attended more than two educational institutions, you will not be able to attach an additional page 2 for that student and efile the return.
  • Lines 23 through 26 require manual selection of Yes/No Radio Buttons.

Caution- You should not have figures on line 30 and 31 for the same student. You cannot apply for both credits for the same student in the same year.

  • Line 27 is a manual entry.
  • Line 28 calculates line 27 minus $2,000.
  • Line 29 calculates 25% of line 28.
  • Line 30 calculates the number on line 27 or adds $2,000 to line 29.
  • Line 31 is a manual entry.

Form 8880 Credit for Qualified Retirement Savings Contributions (back to list

After viewing, if Form 8880 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: This form has Limitations you should view.

  • Lines 1 and 2 are manual entry (both columns).
  • Line 3 calculates the sum of lines 1 and 2 (both columns).
  • Line 4 is manual entry (both columns).
  • Line 5 calculates line 3 minus line 4 (both columns).
  • Line 6 calculates the smaller of line 5 or $2,000 (both columns).
  • Line 7 calculates the sum of line 6a and 6b.
  • Line 8 calculates the figure from Form 1040 line 7, if Form 1040 contains an amount on line 7.
  • Line 9 is a manual selection from the menu.
  • Line 10 calculates the product of line 7 and line 9.
  • Line 11 is a manual entry.
  • Line 12 calculates the smaller of line 10 or line 11 and transfers the figure to Schedule 3 (Form 1040) line 51. When you enter a zero on line 11, line 12 will remain blank. When line 11 is greater than zero, line 12 will calculate the lesser of lines 10 and 11 and transfer the result (any positive number) Form 1040.

Form 8889 Health Savings Accounts (HSAs) (back to list

After viewing, if Form 8889 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. There is a Form 8889 for the “Taxpayer” and another for the “Spouse.” If the wrong name and SSN appears in the header, you have selected the wrong Form 8889.
  3. There is a grey area above the header “Health Savings Account (HAS’s)”. Do not make an entry into this space unless the instructions tell you to do so.
  • Line 1 is manual entry of the Self Only or Family Radio Button.
  • Lines 2, 3 and 4 are manual entry.
  • Line 5 calculates line 3 minus line 4.
  • Lines 6 and 7 are manual entry.
  • Line 8 calculates the sum of lines 6 and 7.
  • Lines 9 and 10 are manual entry.
  • Line 11 calculates the sum of lines 9 and 10.
  • Line 12 calculates line 8 minus line 11.
  • Line 13 calculates the smaller of line 2 or 12 and transfers that figure to Schedule 1 (Form 1040), line 25. When line 13 is zero, Form 1040, line 25 will remain blank.
  • Lines 14a and 14b are manual entry.
  • Line 14c calculates line 14a minus line 14b.
  • Line 15 is a manual entry.
  • Line 16 calculates line 14c minus line 15.
  • Line 17a is a manual entry of a checkbox.
  • Line 17b is a manual entry. Make the “HSA” entry on Schedule 4 (Form 1040), line 62 in the grey additional information field, to the left the column on numbers on line 62.
  • Lines 18 and 19 are manual entry.
  • Line 20 calculates the sum of lines 18 and 19.  Manually enter "HSA" and the amount on Schedule 1 (Form 1040), line 21 in the grey fields, left of the column.
  • Line 21 calculates 10% of line 20.  Manually include this amount on Schedule 4 (Form 1040), line 62.  Check the box on Schedule 4, line 62 and make the “HDHP” entry in the grey additional information field, to the left the column on numbers on line 62.

Form 8949 Sales and other Dispositions of Capital Assets (back to list

After viewing, if Form 8949 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. You cannot attach a statement explaining or listing transactions. This program does not support such statements. 
  3. Multiple copies of this form can be added from Schedule D or from the “Add/View” menu.

Part I (Short Term) – Select one of the Radio Buttons (A, B or C) that correspond to your Form 1099B

  • Line 1 columns (a) through (g) are manual entry.  
    • Note 1, for column (c), enter the date as mm/dd/yyyy. 
    • Note 2, for column (f), if you have more than one code to enter on a line, enter the codes in alphabetical order and do not repeat the same code on that line. Do not separate codes with commas, spaces, etc.
  • Line 1 column (h) calculates column (d) minus column (e).
  • Line 2 column (d), (e), (g) and (h) calculate the sum of the numbers in the columns. Line 2(h) transfers to Schedule D line 1b, 2 or 3; depending on the Radio Button selected (A, B or C) at the top of Part I.

Part II (Long Term) – Select one of the Radio Buttons (D, E or F) that correspond to your Form 1099B

  • Line 1 columns (a) through (g) are manual entry.  
    • Note 1, for column (c), enter the date as mm/dd/yyyy. 
    • Note 2, for column (f), if you have more than one code to enter on a line, enter the codes in alphabetical order and do not repeat the same code on that line. Do not separate codes with commas, spaces, etc.
  • Line 1 column (h) calculates column (d) minus column (e). 
  • Line 2 column (d), (e), (g) and (h) calculate the sum of the numbers in the columns. Line 2(h) transfers to Schedule D line 8b, 9 or 10; depending on the Radio Button selected (D, E or F) at the top of Part II.

Form 8959 Additional Medicare Tax (back to list

After viewing, if Form 8959 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

  • Line 1 is a manual entry.
  • Line 2 transfers from Form 4137 line 6.
  • Line 3 transfers from Form 8919 line 6.
  • Line 4 sums lines 1, 2 and 3.
  • Line 5 is a manual entry.
  • Line 6 calculates line 4 minus line 5.
  • Line 7 calculates a percentage of line 6.
  • Lines 8 and 9 are manual entry.
  • Line 10 transfers from line 4.
  • Line 11 calculates line 9 minus line 10.
  • Line 12 calculates line 8 minus line 11.
  • Line 13 calculates a percentage of line 12.
  • Lines 14 and 15 are manual entry.
  • Line 16 calculates line 14 minus line 15.
  • Line 17 calculates a percentage of line 16.
  • Line 18 sums lines 7, 13 and 17.
  • Line 19 is a manual entry.
  • Line 20 transfers from line 1.
  • Line 21 calculates a percentage of line 20.
  • Line 22 calculates line 19 minus line 21.
  • Line 23 is a manual entry.
  • Line 24 sums lines 22 and 23.

Form 8962 Premium Tax Credit  (back to list

After viewing, if Form 8962 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: This form has Limitations you should view.

Part I Annual Monthly Contribution Amount

  • Line 1 is manual entry,
  • Lines 2a and 2b are manual entry.
  • Line 3 calculates the sum of lines 2a and 2b.
  • Line 4 is a manual entry of a Radio Button and a figure.
  • Line 5 is a manual entry that requires three numbers. Do not round your calculation. If your calculation is less than 1 (for example 0.980 or 0.098 or 0.0098) enter your three-digit number as 980 or 098 or 009, per the example in the instructions.
  • Line 6 is a manual entry of a “YES” or “NO” Radio Button. You must make a selection for the form to work properly.
  • Line 7 is a manual entry.
  • Line 8a and 8b will only calculate if you select “No” on line 6.

Part II Premium Tax Credit Claim and Reconciliation of Advance Payment of Premium Tax Credit

  • Lines 9 and 10 contain “YES” and “NO” Radio Buttons and your manual selection of these Radio Buttons will control what subsequent lines will calculate.
  • Line 11, columns A, B and F are manual entry. Columns C, D and E will calculate when you select “No” on line 9 and “Yes” on line 10.
  • Lines 12 – 23, columns A, B, C and F are manual entry. Columns D and E will calculate when you select “No” on line 9 and “No” on line 10; or “Yes” on line 9 and “Yes” on line 34.
  • Lines 24 and 25 calculate when you select “No” on line 9 and “Yes” on line 10; or “No” on line 9 and “No” on line 10; or “Yes” on line 9 and “Yes” on line 34.
  • Line 26 calculates if line 24 is greater than 25.

Part III Repayment of Excess Advance Payment of Premium Tax Credit

  • Line 27 calculates if line 25 is greater than 24.
  • Line 28 is manually entered.
  • Line 29 calculates the figure on line 27. It will also calculate the smaller of line 27 or line 28.

Part IV Shared Policy Allocation

  • Lines 30 through 33 are manual entry of columns (a) and (b) and a selection from the menu in columns (c) and (d).
  • Line 34 is a manual selection of a “YES” or “NO” Radio Button. 
    • Selecting “YES” will enable calculations in lines 12 – 23 (columns d and e) and lines 24, 25, 26, 27 and 29. 
      • If you selected “YES” on line 9 or
      • If you select “YES” on line 9 and “NO” on line 10.
    • If you select “NO” on line 34, you must print and mail in your return because you must attach a statement to your return and this program does not allow you to attach statements.

Part V Alternative Calculation for Year of Marriage

  • Lines 35 and 36 are manual entries of columns (a) and (b) and the menus in columns (c) and (d).

Form 8965 Health Coverage Exemptions (back to list

After viewing, if Form 8965 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes: This form has Limitations you should view.

  • Lines 1 through 6 are manual entry in columns (a), (b) and (c). If you need more lines, you can select the “Add” button below line 6.
  • Line 7 is a checkbox.
  • Lines 8 through 13, columns (a) through (p) are manual entry. If you need more lines, you can select the “Add” button below line 13.

Form W-2 Wage and Tax Statement  (back to list

After viewing, if Form W-2 Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. You should not enter any special characters (e.g. &, $, :, #) commas, apostrophes, dashes or any foreign characters (. ñ, ü, ó) in the Employers name. A transmission may occur If you do.
  • Box a requires manual entry.
  • Box b requires manual entry.
  • Box c requires manual entry where indicated. Use of the menu, for state abbreviation, is also required for addresses in the United States.
  • Box d is manual entry.
  • Box e requires manual entry where indicated.
  • Box f requires manual entry where indicated. Use of the menu, for state abbreviation, is also required for addresses in the United States.
  • Boxes 1 through 8 are manual entry.
  • Area 9 is a manual entry if you have information in that area.
  • Boxes 10 and 11 are manual entry.
  • Box 12 (a, b, c and d) each have two fields that are manual entry. (Note: The program does not support boxes beyond 12d).
  • Box 13 is manual entry of check boxes.
  • Box 14 has four lines with two fields per line. Each field is manual entry. If you have more than four lines for Box 14 to enter, you must mail in your return.
  • Boxes 15 through 20 line up in four rows. Complete the top row before moving to the row below. All boxes are manual entry. Use of the menu, for state abbreviation, is required when entering box 15 information.

Form W2-G Certain Gambling Winnings  (back to list

After viewing, if Form W-2G Line-by-Line instructions do not answer your question(s), you may contact us, only if you are using the Free File Fillable Forms program.

Notes:

  1. This form has Limitations you should view.
  2. You cannot enter any special characters (e.g. &, $) commas or apostrophes in the Payors name). If you do, you’ll receive a transmission error.
  • Payer’s Boxes - Contains filed that requires manual entry. Use the Pick-List for state abbreviation for US addresses.
  • Winners Information Boxes - Contains filed that requires manual entry. Use the Pick-List for state abbreviation for US addresses.
  • Boxes 1 – 8 are manual entry.
  • Box 9 requires manual entry.
  • Boxes 10 – 18 are manual entry.