General Program Limitations
- Attaching Statements- If you need to add statements or PDF attachments, you will not be able to use this program to efile your return
- Writing in Additional Information- Lines on some forms may request that you to "write in" additional supporting information. Your ability to do this is limited to Form 1040, 1040A, 1040EZ and a few of the most frequently used forms. When allowed, the form provides designated spaces for this information. Users are allowed to enter a maximum of one description and amount combination per line, where witting in additional information is permitted. See “Additional Information Areas” in the User’s Guide and review your form on the Line-by-Line page. If the form does not provide a space for this information, you may not be able to use this program to efile your tax return.
- Decedent Returns- The program cannot efile a decedent's return. If the Primary or Secondary taxpayer on the return is a decedent, you will have to mail in the return.
- E-filing Forms- To efile forms, (except Form 4868) they must be attached to a 1040 series form (1040, 1040A or 1040EZ).
Specific Form Limitations
A form limitation may keep you from completing or e-filing your return. Review the list of available (supported) forms you plan to complete and click on the Known Limitations link to determine if the limitation will affect your ability to use the program.
Forms Available for Filing Season 2017 (TY 2016)
| Form Number | Form Name | Available |
|---|---|---|
| Form 1040 | U.S. Individual Income Tax Return - Known Limitations |
Now |
| Form 1040A | U.S. Individual Income Tax Return - Known Limitations |
Now |
| Form 1040EZ | Income Tax Return for Single and Joint Filers With No Dependents |
Now |
| Form 1040V | Payment Voucher |
Now |
| Form 1040ES | Estimated Tax Payments |
Now |
| Form 1099-R | Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. |
Now |
| Schedule A | Itemized Deductions - Known Limitations |
Now |
| Schedule B | Interest and Ordinary Dividends |
Now |
| Schedule C | Profit or Loss From Business |
Now |
| Schedule C-EZ | Net Profit from Business - Known Limitations |
Now |
| Schedule D | Capital Gains and Losses |
Now |
| Schedule E | Supplemental Income and Loss - Known Limitations |
Now |
| Schedule EIC | Earned Income Credit - Known Limitations |
Now |
| Schedule F | Profit or Loss From Farming |
Now |
| Schedule H | Household Employment Taxes |
Now |
| Schedule J | Farm Income Averaging |
Now |
| Schedule R | Credit for the Elderly or the Disabled |
Now |
| Schedule SE | Self-Employment Tax |
Now |
| Form 1116 | Foreign Tax Credit - Known Limitations |
Now |
| Form 1310 | Statement of Person Claiming Refund Due of a Deceased Taxpayer (You cannot e-file a return with this form attached. You can complete the form and mail it with your return.) |
Now |
| Form 2106 | Employee Business Expenses |
Now |
| Form 2106EZ | Unreimbursed Employee Business Expenses |
Now |
| Form 2120 | Multiple Support Declaration |
Now |
| Form 2210 | Underpayment of Estimated Tax by Individuals, Estates, and Trusts |
Now |
| Form 2210F | Underpayment of Estimated Tax by Farmers and Fishermen |
Now |
| Form 2439 | Notice to Shareholder of Undistributed Long-Term Capital Gains |
Now |
| Form 2441 | Child and Dependent Care Expenses - Known Limitations (Complete line 1 columns (a) through (d) for each person or organization that provided the care. Don't forget to include their SSN or EIN.) |
Now |
| Form 2555 | Foreign Earned Income |
Now |
| Form 2555EZ | 2555EZ Foreign Earned Income Exclusion |
Now |
| Form 3468 | Investment Credit |
Now |
| Form 3800 | General Business Credit |
Now |
| Form 3903 | Moving Expenses |
Now |
| Form 4136 | Credit for Federal Tax Paid on Fuels |
Now |
| Form 4137 | Social Security and Medicare Tax on Unreported Tip Income |
Now |
| Form 4255 | Recapture of Investment Credit |
Now |
| Form 4562 | Depreciation and Amortization - Known Limitations (Add from Schedules C, E, or F, Including Information on Listed Property.) |
Now |
| Form 4684 | Casualties and Thefts |
Now |
| Form 4797 | Sales of Business Property - Known Limitations |
Now |
| Form 4835 | Farm Rental Income and Expenses |
Now |
| Form 4868 | Application for Automatic Extension of Time to File U.S. Individual Income Tax Return |
Now |
| Form 4952 | Investment Interest Expense Deduction |
Now |
| Form 4972 | Tax on Lump Sum Distributions |
Now |
| Form 5329 | Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts |
Now |
| Form 5405 | First-Time Homebuyer Credit - (Only Page 2, Part IV of the Form "Repayment of Credit" may be e-filed) |
Now |
| Form 5695 | Residential Energy Credits |
Now |
| Form 5884 | Work Opportunity Credit |
Now |
| Form 6198 | At-Risk Limitations - Known Limitations |
Now |
| Form 6251 | Alternative Minimum Tax-Individuals - Known Limitations |
Now |
| Form 6252 | Installment Sale Income |
Now |
| Form 6765 | Credit for Increasing Research Activities |
Now |
| Form 6781 | Gains and Losses from Section 1256 Contracts & Straddles |
Now |
| Form 8082 | Notice of Inconsistent Treatment or Administrative Adjustment Request |
Now |
| Form 8275 | Disclosure Statement |
Now |
| Form 8275R | Regulation Disclosure Statement |
Now |
| Form 8283 | Noncash Charitable Contribution - Known Limitations |
Now |
| Form 8379 | Injured Spouse Allocation |
Now |
| Form 8396 | Mortgage Interest Credit |
Now |
| Form 8453 | U.S. Individual Income Tax Transmittal for an IRS e-file Return (This form can't be e-filed. It must be mailed in.) |
Now |
| Form 8582 | Passive Activity Loss Limitations - Known Limitations |
Now |
| Form 8582-CR | Passive Activity Credit Limitations |
Now |
| Form 8586 | Low-Income Housing Credit |
Now |
| Form 8594 | Asset Acquisition Statement |
Now |
| Form 8606 | Nondeductible IRAs - Known Limitations (For 1040 and 1040A) |
Now |
| Form 8609A | Annual Statement for Low-Income Housing Credit |
Now |
| Form 8611 | Recapture of Low-income Housing Credit |
Now |
| Form 8615 | Tax for Children Under Age 18/24 With Investment Income of More Than $1,800 |
Now |
| Form 8689 | Allocation of Individual Income Tax to the US Virgin Islands |
Now |
| Form 8697 | Interest Computation Under the Look-Back Method for Completed Long-Term Contracts |
Now |
| Form 8801 | Credit for Prior Year Minimum Tax - Individuals, Estates and Trusts |
Now |
| Schedule 8812 | Additional Child Tax Credit - Known Limitations |
Now |
| Form 8814 | Parents' Election To Report Child's Interest and Dividends |
Now |
| Form 8815 | Exclusion of Interest From Series EE US Savings Bonds Issued After 1989 |
Now |
| Form 8820 | Orphan Drug Credit |
Now |
| Form 8824 | Like-Kind Exchanges |
Now |
| Form 8826 | Disabled Access Credit |
Now |
| Form 8828 | Recapture of Federal Mortgage Subsidy |
Now |
| Form 8829 | Expenses for Business Use of Your Home - Known Limitations (Add from the Schedule C) |
Now |
| Form 8833 | Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) |
Now |
| Form 8834 | Qualified Electric Vehicle Credit |
Now |
| Form 8839 | Qualified Adoption Expense |
Now |
| Form 8844 | Empowerment Zone and Renewal Community Employment Credit |
Now |
| Form 8845 | Indian Employment Credit |
Now |
| Form 8846 | Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips |
Now |
| Form 8853 | Archer MSAs and Long-Term Care Insurance Contracts |
Now |
| Form 8859 | District of Columbia First-Time Homebuyer Credit |
Now |
| Form 8862 | Information To Claim Earned Income Credit After Disallowance |
Now |
| Form 8863 | Education Credits (Hope and Lifetime Learning Credits) - Known Limitations (Complete First Page 2, Part III) |
Now |
| Form 8864 | Biodiesel and Renewable Diesel Fuels Credit |
Now |
| Form 8874 | New Markets Credit |
Now |
| Form 8873 | Extraterritorial Income Exclusion |
Now |
| Form 8880 | Credit for Qualified Retirement Savings Contributions - Known Limitations |
Now |
| Form 8881 | Credit for Small Employer Pension Plan Startup Costs |
Now |
| Form 8882 | Credit for Employer - Provided Child Care Facilities and Services |
Now |
| Form 8885 | Health Coverage Tax Credit - Known Limitations |
Now |
| Form 8886 | Reportable Transaction Disclosure Statement |
Now |
| Form 8888 | Direct Deposit of Refund to more than 1 account |
Now |
| Form 8889 | Health Savings Accounts (HSAs) - Known Limitations |
Now |
| Form 8903 | Domestic Production Activities Deduction |
Now |
| Form 8906 | Distilled Spirits Credit |
Now |
| Form 8907 | Nonconventional Source Fuel Credit |
Now |
| Form 8908 | Energy Efficient Home Credit |
Now |
| Form 8909 | Energy Efficient Appliance Credit |
Now |
| Form 8910 | Alternate Motor Vehicle Credit |
Now |
| Form 8911 | Alternate Fuel Vehicle Refueling Credit |
Now |
| Form 8917 | Tuition and Fees Deduction |
Now |
| Form 8919 | Uncollected Social Security and Medicare Tax on Wages |
Now |
| Form 8930 | Midwestern Disaster Area Distributions |
Now |
| Form 8932 | Credit for Employer Differential Wage Payments |
Now |
| Form 8933 | Carbon Dioxide Sequestration Credit |
Now |
| Form 8936 | Qualified Plug-in Electric Drive Motor Vehicle Credit - Known Limitations |
Now |
| Form 8938 | Statement of Foreign Financial Assets - Known Limitations |
Now |
| Form 8941 | Credit for Small Employer Health Insurance Premiums |
Now |
| Form 8949 | Sales and other Dispositions of Capital Assets - Known Limitation |
Now |
| Form 8959 | Additional Medicare Tax |
Now |
| Form 8960 | Net Investment Income Tax - Individuals, Estates and Trusts |
Now |
| Form 8962 | Premium Tax Credit - Known Limitations |
Now |
| Form 8965 | Health Coverage Exemptions - Known Limitations |
Now |
| Form 9465 | Installment Agreement Request |
Now |
| Form 982 | Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment) |
Now |
| Form W-2 | Wage and Tax Statement - Known Limitations |
Now |
| Form W2-G | Certain Gambling Winnings - Known Limitations |
Now |
Forms with Known Limitations
Form 1040, U.S. Individual Income Tax Return:
You cannot enter letters where the form is expecting a nine digit Tax Identification Number (a Social Security, Individual Tax Identification Number, etc.) - back to list
Form 1040A, U.S. Individual Income Tax Return:
You cannot enter letters where the form is expecting a nine digit Tax Identification Number (a Social Security, Individual Tax Identification Number, etc.) - back to list
Schedule A, Itemized Deductions:
Line 11 will only allow one individual's personal information to be entered. - back to list
Schedule C-EZ, Net Profit from Business:
You cannot add more than 1 Schedule C-EZ for the taxpayer or 1 Schedule C-EZ for the spouse to your return. - back to list
Schedule E, Supplemental Income and Loss:
- 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 their tax return.
- The program does not support filing Form 4562 with only page 2 (Parts II, III and IV) of Schedule E. To file Form 4562 with Schedule E, you must also transmit page 1 of Schedule E. If you do not have any property to list on page 1 of Schedule E, you will not not be able to file Form 4562 with Schedule E. - back to list
Schedule EIC, Earned Income Credit:
The program does not support "Kidnapped" as additional information you can enter on the schedule. - back to list
Form 1116, Foreign Tax Credit:
- Part II column (j) will not accept "909 TAXES" or "1099 TAXES" in lieu of a date. Additionally, you cannot write in the words "DIVIDENDS" and "WAGES" on Part I line 1(a) or "LSD" on line 22.
- An AMT version of this form is not available. All copies if Form 1116 will transfer line 30 to Form 1040 line 48. - back to list
Form 2441, Child and Dependent Care Expenses:
The form will not accept "LAFCP" or "Tax EXEMPT" on as an entry on Line 1(c). - back to list
Form 4562, Depreciation and Amortization (Including Information on Listed Property):
Form 4562 is not available from the "Add/View Forms" menu. This form is an attachment to Schedule C, Schedule E and Schedule F. The form is selected from the "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. - back to list
Form 4797, Sales of Business Property:
Line 2 columns (b) through (f) will not allow you to enter "From Schedule K-1 (Form 1120S)" across these columns. Column (g) is a calculated filed and will not allow manual entry. Also, it is not possible to enter "N/A" on line 32. - back to list
Form 6198, At Risk Limitations:
Form 6198 is not available from the "Add/View Forms" menu. This form is an attachment to Schedule C, Schedule E and Schedule F. The form is selected from the "Add" button directly from Schedule C, Schedule E and Schedule F. Each Schedule C, Schedule E or Schedule F should contain one associated Form 6198. - back to list
Form 6251, Alternative Minimum Tax-Individuals:
- When line 35 equals zero, the form will not print or transmit with your return. This will not cause your return to reject. We suggest you print the individual form for your records.
- The program does not support an AMT version of Form 1116. Line 30 of every Form 1116 you add to your return will total to Form 1040, line 48. - back to list
Form 8283, Noncash Charitable Contributions with 1098C:
Contributions of Motor Vehicles, Boats and Airplanes: Taxpayers are required to submit Form 1098C with Form 8283 if they donate a vehicle valued at $500 or more. Form 1098C is not supported; therefore, the taxpayer must mail in the return with the Form 1098C attached. The program restricts the user to attaching no more than four (4) 8283 Forms. Also, you cannot type in the text "VARIOUS" on line 5 column (d). - back to list
Form 8582, Passive Activity Loss Limitations:
You may only add one of these forms to your return. - back to list
Form 8606, Nondeductible IRAs:
This limitation is for both Form 1040 and Form 1040A. Each taxpayer and spouse on the return is able to add one Form 8606 to the return. You cannot add more than one Form 8606 for either the Taxpayer or Spouse. - back to list
Schedule 8812, Child Tax Credit (Special Circumstances):
For each child that meets the Special Circumstances described in the instructions, you must only select the "No" box, for the applicable lines A – D, in Part 1. Do not select both boxes, per the instructions for the schedule. Presently, Schedule 8812 will not accept more than four (4) qualifying children and you are not able to add more than one (1) Schedule 8812 to a return. If you have more than four (4) qualifying children to add to Schedule 8812, you will not be able to e-file the return. - back to list
Form 8829, Expense for Business Use of Home:
This form is not available from the "Add/View Forms" menu. You can only attach Form 8829 by first opening the associated Schedule C. You may only associate one Form 8829 to a Schedule C. If you need to associate more than one Form 8829 to a Schedule C, create another Schedule C's for the same business – associate one form 8829 to one Schedule C and the other form 8829 to the second Schedule C (properly allocating all other income and expense items). - back to list
Form 8863, Education Credits (Hope and Lifetime Learning Credits):
- If you qualify for American Opportunity Credit, the program will not allow you to opt to take the Lifetime Learning Credit instead.
- A single student cannot add more than one (1) page 2 (Part III) to Form 8863. If a single student attended more than two (2) different universities during the year, they will not be able to efile when completing more than one more than one page two (Part III).
- Tip: Part III must be completed, for each student, before entering information in Part I and Part II. - back to list
Form 8880, Credit for Qualified Retirement Savings Contributions:
Line 8 (AGI from your main form) is automatically calculated. If you are filing Form 2555, you are not able to add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico - back to list
Form 8885, Health Coverage Tax Credit:
You cannot efile you return with this form attached. To file this form and receive a credit, this form requires you to attach documents associated with line 2. The Free File Fillable Forms program does not support attaching documents. If you need to include Form 8885 with your return, you must mail in your return. - back to list
Form 8889, Health Savings Accounts (HSAs):
If the Death of Account Beneficiary provision applies to you and you are not required to complete Part I, you will not be able to e-file your return with form 8889. You may complete your return, using Form 8889 and mail in your return. - back to list
Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit:
This form will only support one qualifying vehicle. If you are trying to claim more than one qualifying vehicle, you will not be able to use this form and e-file your return. - back to list
Form 8938, Statement of Foreign Financial Assets:
Taxpayers may only attach one of these forms to their return. The form has two pages. Parts V and VI are on page 2. You may add, as continuation pages, a total 25 copies of page 2 (continuation pages). - back to list
Form 8949, Sales and other Dispositions of Capital Assets:
You will not be able to enter "EXPIRED" in columns (d) or (e). - back to list
Form 8962, Premium Tax Credit:
Line 26 is automatically calculated. If you are electing to use the alternative calculation for marriage, you cannot manually enter a zero on line 26. - back to list
Form 8965, Health Coverage Exemptions:
The form supports up to six individuals and you cannot add more than one Form 8965 to your return. - back to list
Form W-2, Wage and Tax Statement:
The program will not allow more than four codes in box 12 or box 14. The program will not allow the user to add more than thirty (30) W-2s. - back to list
Form W2-G, Certain Gambling Winnings:
The program will not allow the user to add more than thirty (30) W2-Gs. - back to list