Available Forms and Limitations

General Program Limitations

• Attaching Statements- This program does not allow you to attach any documents to your return, except those available through the Add/View Forms menu. If you need to attach any such documents, you will have to print and mail in the return.
• Writing in Additional Information- Lines on some forms may request that you "write in" additional supporting information. Your ability to do this is limited to Form 1040, Schedules 1, 2, and 3; plus, a few of the most frequently used forms and schedules. When allowed, the form provides designated spaces for this information. You can enter a maximum of one description and amount combination per line, where writing 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 might not efile a decedent return. If the Primary or Secondary taxpayer on the return is a decedent, it may be necessary to mail in the return.
• E-filing Forms- To efile forms, (except Form 4868) they must be attached to Form 1040

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 2020 (Tax Year 2019)

Form Number	Form Name	Available
Form 1040	U.S. Individual Income Tax Return - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 1040V	Payment Voucher (Print Only- Cannot efile)	01/27/2020
Form 1040ES	Estimated Tax Payments (Print Only- Cannot efile) Line-by-Line instructions are available	01/27/2020
Form 1099-R	Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Known Limitations Line-by-Line instructions are available	01/27/2020
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 (Form 1040)	Additional Income and Adjustments Line-by-Line instructions are available	01/27/2020
Schedule 2 (Form 1040)	Additional Taxes Line-by-Line instructions are available	01/27/2020
Schedule 3 (Form 1040)	Additional Payments and Credits Line-by-Line instructions are available	01/27/2020
Schedule A (Form 1040)	Itemized Deductions - Known Limitations Line-by-Line instructions are available	01/27/2020
Schedule B (Form 1040)	Interest and Ordinary Dividends Line-by-Line instructions are available	01/27/2020
Schedule C (Form 1040)	Profit or Loss From Business Line-by-Line instructions are available	01/27/2020
Schedule D (Form 1040)	Capital Gains and Losses Line-by-Line instructions are available	01/27/2020
Schedule E (Form 1040)	Supplemental Income and Loss - Known Limitations Line-by-Line instructions are available	01/27/2020
Schedule EIC (Form 1040)	Earned Income Credit - Known Limitations Line-by-Line instructions are available	01/27/2020
Schedule F (Form 1040)	Profit or Loss From Farming Line-by-Line instructions are available	01/27/2020
Schedule H (Form 1040)	Household Employment Taxes Line-by-Line instructions are available	01/27/2020
Schedule J (Form 1040)	Farm Income Averaging	01/27/2020
Schedule R (Form 1040)	Credit for the Elderly or the Disabled	01/27/2020
Schedule SE	Self-Employment Tax Known Limitations  Line-by-Line instructions are available	01/27/2020
Form 1116	Foreign Tax Credit - Known Limitations Line-by-Line instructions are available	01/27/2020
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.)	01/27/2020
Form 2106	Employee Business Expenses Line-by-Line instructions are available	01/27/2020
Form 2120	Multiple Support Declaration	01/27/2020
Form 2210	Underpayment of Estimated Tax by Individuals, Estates, and Trusts Line-by-Line instructions are available	01/27/2020
Form 2210 AI	Annualized Income Line-by-Line instructions are available	01/27/2020
Form 2210F	Underpayment of Estimated Tax by Farmers and Fishermen	01/27/2020
Form 2439	Notice to Shareholder of Undistributed Long-Term Capital Gains	01/27/2020
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.) Line-by-Line instructions are available	01/27/2020
Form 2555	Foreign Earned Income Line-by-Line instructions are available	01/27/2020
Form 3468	Investment Credit	01/27/2020
Form 3800	General Business Credit	01/27/2020
Form 3903	Moving Expenses Line-by-Line instructions are available	01/27/2020
Form 4136	Credit for Federal Tax Paid on Fuels	01/27/2020
Form 4137	Social Security and Medicare Tax on Unreported Tip Income	01/27/2020
Form 4255	Recapture of Investment Credit	01/27/2020
Form 4562	Depreciation and Amortization - Known Limitations (Add from Schedules C, E, or F, Including Information on Listed Property.) Line-by-Line instructions are available	01/27/2020
Form 4684	Casualties and Thefts	01/27/2020
Form 4797	Sales of Business Property - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 4835	Farm Rental Income and Expenses	01/27/2020
Form 4868	Application for Automatic Extension of Time to File U.S. Individual Income Tax Return Line-by-Line instructions are available	01/27/2020
Form 4952	Investment Interest Expense Deduction	01/27/2020
Form 4972	Tax on Lump Sum Distributions	01/27/2020
Form 5329	Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts Line-by-Line instructions are available	01/27/2020
Form 5405	First-Time Homebuyer Credit - (Only Page 2, Part IV of the Form "Repayment of Credit" may be e-filed)	01/27/2020
Form 5695	Residential Energy Credits Line-by-Line instructions are available	01/27/2020
Form 5884	Work Opportunity Credit	01/27/2020
Form 6198	At-Risk Limitations - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 6251	Alternative Minimum Tax-Individuals - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 6252	Installment Sale Income	01/27/2020
Form 6765	Credit for Increasing Research Activities	01/27/2020
Form 6781	Gains and Losses from Section 1256 Contracts & Straddles	01/27/2020
Form 8082	Notice of Inconsistent Treatment or Administrative Adjustment Request	01/27/2020
Form 8275	Disclosure Statement	01/27/2020
Form 8275R	Regulation Disclosure Statement	01/27/2020
Form 8283	Noncash Charitable Contribution - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 8379	Injured Spouse Allocation	01/27/2020
Form 8396	Mortgage Interest Credit	01/27/2020
Form 8453	U.S. Individual Income Tax Transmittal for an IRS e-file Return (This form can't be e-filed. It must be mailed in.)	01/27/2020
Form 8582	Passive Activity Loss Limitations - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 8582-CR	Passive Activity Credit Limitations	01/27/2020
Form 8586	Low-Income Housing Credit	01/27/2020
Form 8594	Asset Acquisition Statement	01/27/2020
Form 8606	Nondeductible IRAs - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 8609A	Annual Statement for Low-Income Housing Credit	01/27/2020
Form 8611	Recapture of Low-income Housing Credit	01/27/2020
Form 8615	Tax for Children Under Age 18/24 With Investment Income of More Than $1,800	01/27/2020
Form 8689	Allocation of Individual Income Tax to the US Virgin Islands	01/27/2020
Form 8697	Interest Computation Under the Look-Back Method for Completed Long-Term Contracts	01/27/2020
Form 8801	Credit for Prior Year Minimum Tax - Individuals, Estates and Trusts	01/27/2020
Schedule 8812	Additional Child Tax Credit - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 8814	Parents' Election To Report Child's Interest and Dividends	01/27/2020
Form 8815	Exclusion of Interest From Series EE US Savings Bonds Issued After 1989	01/27/2020
Form 8820	Orphan Drug Credit	01/27/2020
Form 8824	Like-Kind Exchanges	01/27/2020
Form 8826	Disabled Access Credit	01/27/2020
Form 8828	Recapture of Federal Mortgage Subsidy	01/27/2020
Form 8829	Expenses for Business Use of Your Home - Known Limitations (Add from the Schedule C) Line-by-Line instructions are available	01/27/2020
Form 8833	Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)	01/27/2020
Form 8834	Qualified Electric Vehicle Credit	01/27/2020
Form 8839	Qualified Adoption Expense Line-by-Line instructions are available	01/27/2020
Form 8844	Empowerment Zone and Renewal Community Employment Credit	01/27/2020
Form 8845	Indian Employment Credit	01/27/2020
Form 8846	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips	01/27/2020
Form 8853	Archer MSAs and Long-Term Care Insurance Contracts	01/27/2020
Form 8859	District of Columbia First-Time Homebuyer Credit	01/27/2020
Form 8862	Information To Claim Earned Income Credit After Disallowance	01/27/2020
Form 8863	Education Credits (Hope and Lifetime Learning Credits) - Known Limitations (Complete First Page 2, Part III) Line-by-Line instructions are available	01/27/2020
Form 8880	Credit for Qualified Retirement Savings Contributions - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 8881	Credit for Small Employer Pension Plan Startup Costs	01/27/2020
Form 8885	Health Coverage Tax Credit - Known Limitations	01/27/2020
Form 8886	Reportable Transaction Disclosure Statement	01/27/2020
Form 8888	Direct Deposit of Refund to more than 1 account	01/27/2020
Form 8889	Health Savings Accounts (HSAs) - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 8906	Distilled Spirits Credit	01/27/2020
Form 8908	Energy Efficient Home Credit	01/27/2020
Form 8910	Alternate Motor Vehicle Credit	01/27/2020
Form 8911	Alternate Fuel Vehicle Refueling Credit	01/27/2020
Form 8917	Tuition and Deduction	TBD
Form 8919	Uncollected Social Security and Medicare Tax on Wages	01/27/2020
Form 8932	Credit for Employer Differential Wage Payments	01/27/2020
Form 8933	Carbon Dioxide Sequestration Credit	01/27/2020
Form 8936	Qualified Plug-in Electric Drive Motor Vehicle Credit - Known Limitations	01/27/2020
Form 8938	Statement of Foreign Financial Assets - Known Limitations	01/27/2020
Form 8941	Credit for Small Employer Health Insurance Premiums	01/27/2020
Form 8949	Sales and other Dispositions of Capital Assets - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 8959	Additional Medicare Tax Line-by-Line instructions are available	01/27/2020
Form 8960	Net Investment Income Tax - Individuals, Estates and Trusts	01/27/2020
Form 8962	Premium Tax Credit - Known Limitations Line-by-Line instructions are available	01/27/2020
Form 8995	Qualified Business Income Deduction Simplified Computation	01/27/2020
Form 8995-A	Qualified Business Income Deduction	01/27/2020
Form 8995-A Sch A	Specified Service Trades or Businesses	01/27/2020
Form 8995-A Sch B	Aggregation of Business Operations	01/27/2020
Form 8995-A Sch C	Loss Netting and Carryforward	01/27/2020
Form 8995-A Sch D	Special Rules for Patrons of Agricultural or Horticultural Cooperatives	01/27/2020
Form 9465	Installment Agreement Request	01/27/2020
Form 982	Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment)	01/27/2020
Form W-2	Wage and Tax Statement - Known Limitations Line-by-Line instructions are available	01/27/2020
Form W-2G	Certain Gambling Winnings - Known Limitations Line-by-Line instructions are available	01/27/2020

Forms with Known Limitations

Form 1040, U.S. Individual Income Tax Return:

• The program only supports filing for the calendar year (January 1 – December 31).
• You cannot enter letters where the form is expecting a nine digit Tax Identification Number (a Social Security, Individual Tax Identification Number, etc.) - back to list

Form 1099-R, 8582, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.:

You may only add 20 of these forms to your return. - back to list  

Schedule A, Itemized Deductions:

Line 8b will only allow one individual's personal information to be entered. - 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 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

Schedule SE, Self Employment Tax:

If the amount you enter on line 1b makes Section A, line 4 or Section B, line 4a, less than $400, you will not be able to efile your return with Schedule SE attached. You will have to print and mail in the return.  - 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:

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. Forms 8915-C and 8915-D are not supported in the program. If you need these forms to complete Form 8606, you must mail in the return.  - 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.

Line 13 calculates the smaller of line 2 or 12. If you are instructed to add any amount to what is calculated for line 13, you will not be able to do so and still efile the return. You can manually complete 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 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 W-2G, Certain Gambling Winnings:

The program will not allow the user to add more than thirty (30) W-2Gs. - back to list