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 PDF 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) We will post an available date when known. Forms available after 01/27/2020 will post after 12:00 p.m. (ET) on the date shown. Form Number Form Name Available Form 1040 U.S. Individual Income Tax Return - Known LimitationsLine-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 02/21/2020 Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.Known LimitationsLine-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 AdjustmentsLine-by-Line instructions are available 01/27/2020 Schedule 2 (Form 1040) Additional TaxesLine-by-Line instructions are available 01/27/2020 Schedule 3 (Form 1040) Additional Payments and CreditsLine-by-Line instructions are available 01/27/2020 Schedule A (Form 1040) Itemized Deductions - Known LimitationsLine-by-Line instructions are available 01/27/2020 Schedule B (Form 1040) Interest and Ordinary DividendsLine-by-Line instructions are available 01/27/2020 Schedule C (Form 1040) Profit or Loss From BusinessLine-by-Line instructions are available 01/30/2020 Schedule D (Form 1040) Capital Gains and LossesLine-by-Line instructions are available 01/27/2020 Schedule E (Form 1040) Supplemental Income and Loss - Known LimitationsLine-by-Line instructions are available 01/30/2020 Schedule EIC (Form 1040) Earned Income Credit - Known LimitationsLine-by-Line instructions are available 01/27/2020 Schedule F (Form 1040) Profit or Loss From FarmingLine-by-Line instructions are available 01/27/2020 Schedule H (Form 1040) Household Employment TaxesLine-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 LimitationsLine-by-Line instructions are available 02/07/2020 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 ExpensesLine-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 TrustsLine-by-Line instructions are available 03/06/2020 Form 2210 AI Annualized IncomeLine-by-Line instructions are available 03/06/2020 Form 2210F Underpayment of Estimated Tax by Farmers and Fishermen 03/06/2020 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 IncomeLine-by-Line instructions are available 01/27/2020 Form 3468 Investment Credit 01/30/2020 Form 3800 General Business Credit 01/27/2020 Form 3903 Moving ExpensesLine-by-Line instructions are available 01/27/2020 Form 4136 Credit for Federal Tax Paid on Fuels 01/30/2020 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 02/14/2020 Form 4684 Casualties and Thefts 02/21/2020 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 ReturnLine-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 AccountsLine-by-Line instructions are available 01/30/2020 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 CreditsLine-by-Line instructions are available 02/07/2020 Form 5884 Work Opportunity Credit 03/20/2020 Form 6198 At-Risk Limitations - Known LimitationsLine-by-Line instructions are available 01/27/2020 Form 6251 Alternative Minimum Tax-Individuals - Known LimitationsLine-by-Line instructions are available 02/07/2020 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 01/30/2020 Form 8275R Regulation Disclosure Statement 01/27/2020 Form 8283 Noncash Charitable Contribution - Known LimitationsLine-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.) 01/30/2020 Form 8582 Passive Activity Loss Limitations - Known LimitationsLine-by-Line instructions are available 02/07/2020 Form 8582-CR Passive Activity Credit Limitations 02/07/2020 Form 8586 Low-Income Housing Credit 01/27/2020 Form 8594 Asset Acquisition Statement 01/27/2020 Form 8606 Nondeductible IRAs - Known LimitationsLine-by-Line instructions are available 02/14/2020 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 01/30/2020 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 LimitationsLine-by-Line instructions are available 01/30/2020 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 01/30/2020 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 ExpenseLine-by-Line instructions are available 01/27/2020 Form 8844 Empowerment Zone and Renewal Community Employment Credit 03/27/2020 Form 8845 Indian Employment Credit 02/21/2020 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 01/30/2020 Form 8880 Credit for Qualified Retirement Savings Contributions - Known LimitationsLine-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 02/28/2020 Form 8888 Direct Deposit of Refund to more than 1 account 01/27/2020 Form 8889 Health Savings Accounts (HSAs) - Known LimitationsLine-by-Line instructions are available 02/21/2020 Form 8906 Distilled Spirits Credit 01/27/2020 Form 8908 Energy Efficient Home Credit 03/05/2020 Form 8910 Alternate Motor Vehicle Credit 02/14/2020 Form 8911 Alternate Fuel Vehicle Refueling Credit 02/21/2020 Form 8917 Tuition and Deduction 02/07/2020 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 02/14/2020 Form 8938 Statement of Foreign Financial Assets - Known Limitations 02/07/2020 Form 8941 Credit for Small Employer Health Insurance Premiums 01/27/2020 Form 8949 Sales and other Dispositions of Capital Assets - Known LimitationsLine-by-Line instructions are available 01/27/2020 Form 8959 Additional Medicare TaxLine-by-Line instructions are available 01/27/2020 Form 8960 Net Investment Income Tax - Individuals, Estates and Trusts 02/21/2020 Form 8962 Premium Tax Credit - Known LimitationsLine-by-Line instructions are available 01/27/2020 Form 8995 Qualified Business Income Deduction Simplified Computation 02/07/2020 Form 8995-A Qualified Business Income Deduction 02/28/2020 Form 8995-A Sch A Specified Service Trades or Businesses 02/28/2020 Form 8995-A Sch B Aggregation of Business Operations 02/28/2020 Form 8995-A Sch C Loss Netting and Carryforward 02/28/2020 Form 8995-A Sch D Special Rules for Patrons of Agricultural or Horticultural Cooperatives 02/28/2020 Form 9465 Installment Agreement Request 01/27/2020 Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment) 02/07/2020 Form W-2 Wage and Tax Statement - Known LimitationsLine-by-Line instructions are available 01/27/2020 Form W-2G Certain Gambling Winnings - Known LimitationsLine-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 lines 31 and 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 Free File Topics Electronic Filing PIN Request Get Your Refund Faster: Tell IRS to Direct Deposit your Refund to One, Two, or Three Accounts Direct Pay Refunds
