Line-by-Line Help Free File Fillable Forms

 

Free File Fillable Forms Instructions: Tax Year 2021

To use the instructions for tax year 2021, click on a form number below and find help line by line. If your form is not listed, review the Supplemental Forms Assistance page.

Form Number Form Name
Form 1040 U.S. Individual Income Tax Return
Form 1040-ES 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 Additional Taxes
Schedule 3 Additional Payments and Credits
Schedule 8812 Additional Child Tax Credit
Schedule A Itemized Deductions
Schedule B Interest and Ordinary Dividends
Schedule C Profit or Loss 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 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
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 W-2 Wage and Tax Statement
Form W-2G Certain Gambling Winnings

Form 1040, U.S. Individual Income Tax Return

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

  1. This form has limitations you should view.
  2. "Done with this form" button - Refer to the User's GuidePDF for questions about it.
  3. Deceased taxpayer - You can enter “Primary Deceased” or “Spouse Deceased” and the associated date of death in the gray areas, at the very top of the form. 
  4. You cannot enter "NRA" if your Spouse does not have an SSN or an ITIN. See the list of available Free File Fillable Forms.
  • Filing Status - Check one of the checkboxes to indicate your filing status.
    • If you are filing Single, check the appropriate checkbox and complete the Primary name and Social Security Number areas
    • If you are Married Filing Jointly, check the appropriate checkbox and complete the Primary and Spouse name and Social Security Number areas
    • If you are Married Filing Separately (MFS), check the appropriate checkbox. Enter your name and Social Security Number in the Primary taxpayer area
      • Enter your spouse's first and last name in the two spaces provided, just above the Primary last name area.
      • Enter your spouse Social Security Number in the area provided for couples filing jointly.
      • Do not enter your spouse’s name in the Married Filing Joint name area.
    • If you are filing Head of Household (HOH), review Form 1040 instructions for this filing status. If you qualify, check the appropriate box. 
      • Enter your name and Social Security Number in the Primary taxpayer area.
      • If you are prohibited from listing your qualifying person in the dependent section, enter your qualifying person's name in the two spaces provided, just above the Primary Taxpayer’s last name area.
      • Enter your qualifying person's Social Security Number to the right of where their last name is entered (just above the Primary Taxpayer’s SSN area).
    • If you are filing Qualifying Widow(er), review Form 1040 instructions on this filing status. If you qualify, check the appropriate box. 
      • Enter your name and Social Security Number in the Primary taxpayer area.
      • If your child is not claimed as your dependent, enter your child's name and Social Security Number in the area provided, above your last name and SSN. 
  • 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 the three areas for the Foreign Country.
  • 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.
  • Virtual Currency Question –You must check the YES or NO box.
  • Standard Deduction- Check all boxes that apply to you and your filing status. If you filing status is Married Filing Separately, do not check any of the last three boxes that relate to your spouse.
  • Dependent Information – This section has four (4) columns. You must complete columns 1, 2, and 3 for each dependent you list on your return. If your dependent has an Identity Protection PIN (IP PIN), enter it by selecting the “Add”  button in the Dependent Section. 
    • 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 e-file the return.
    • Relationship (column 3) – Make your relationship selection from the dropdown menu.
    • Credits (column 4) – For each dependent you list; you can leave the boxes unchecked or check one of the two checkboxes. Review the form instructions to determine if any boxes apply to the dependent listed on the corresponding line.
    • More Than Four (4) Dependents – If you have completed the dependent area with four (4) dependents and you have more dependents to list, check the box to the left of the dependents area. Another page will appear (Additional Dependents) for you to complete for additional dependents.
  • Line 1 is a manual entry. It has three entry areas: (1) A dropdown menu with (2) an associated (grey) amount area and (3) a column area, where you enter your wages, salaries, tips, etc. Enter your wages, salaries, tips, etc. in the column area for Line 1. Do not select from (1) the dropdown menu or (2) enter an amount in the associated grey area unless you have specific instructions to do so. (NOTE: The values "FB" "FEC" are not in the dropdown menu. If you have Fringe Benefits or Foreign Employer Compensation that should be declared as income, you can include those amounts in your line 1 total and leave the dropdown and associated amount area 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 with an "Add" button for Schedule B
  • Line 3a is a manual entry with three entry areas. Under the words “Qualified dividends” there is (1) a dropdown menu to indicate Form 8814 (2) an associated grey area to indicate a Form 8814 amount and to the right of those areas, (3) a grey area, in the middle column. Enter your total Qualified Dividends into area (3). Unless you are adding Form 8814, leave areas (1) and (2) blank. See the instructions for an entry into areas (1) and (2).
  • Line 3b is a manual entry with three entry areas. Under the words “Qualified dividends” there is (1) a dropdown menu to indicate Form 8814 (2) an associated grey area to indicate a Form 8814 amount and (3) a grey area, in the column. Enter your total Ordinary Dividends into area (3). Unless you are adding Form 8814, leave areas (1) and (2) blank. See the instructions for an entry into areas (1) and (2). There is also an "Add" button for Schedule B, next to the column.
  • Line 4a is a manual entry, in the middle column area, for your total distributions.
  • Line 4b is a manual entry in the column. It also has an associated dropdown menu to the left of the column. Enter your taxable distributions in the right column (4b). If your distribution was not fully taxable use the dropdown menu to enter the code. Review the form instructions regarding line 4b codes.
  • Line 5a is a manual entry, in the middle column area, for your total Pensions and Annuities.
  • Line 5b is a manual entry in the column. It also has an associated dropdown menu to the left of the column. Enter your taxable Pensions and Annuities in the right column (5b). If your Pensions and Annuities were not fully taxable use the dropdown menu to enter the code. Review the form instructions regarding line 5b codes.
  • Line 6a is a manual entry in the middle column area to enter your total Social Security benefit amount.
  • Line 6b is a manual entry in the column to the far right for your taxable Social Security benefits. If your benefits are not fully taxable, use the dropdown menu to enter the code. Review the form instructions regarding line 6b codes (D = Married Filing separately and did not live with the spouse, LSE = Lump Sum Election or D LSE).
  • Line 7 is a manual entry with an "Add" button for Schedule D and (1) a dropdown menu for selecting Form 8814, (2) an area for entering the Form 8814 amount and (3) a column entry area. See the instructions for (1) and (2). If your entry in (3) does not require you to attach Schedule D, check the box to the right of the column. If entering a loss, precede your number with a minus (-) sign.
  • Line 8 calculates the amount from Schedule 1, line 10. The "Add" button will open Schedule 1.
  • Line 9 calculates lines 1, 2b, 3b, 4b, 5b, 6b, 7 and 8.
  • Line 10 calculates the amount from Schedule 1, line 26. The "Add" button will open Schedule 1.
  • Line 11 subtracts line 10 from line 9.
  • Line 12a is a manual entry.
  • Line 12b is a manual entry. 
  • Line 12c had an “Add” for Schedule A and adds lines 12a and 12b.
  • Line 13 is calculated, transferring the amount from Form 8995, line 15 or Form 8995A, line 39. The first "Add" button will open Form 8995. The second "Add" button will open Form 8995-A.
  • Line 14 calculates, adding lines 12 and 13.
  • Line 15 calculates, subtracting line 14 from line 11.
  • Line 16 is a manual entry of tax in the right-hand column. Review the Form 1040 instructions for the three checkboxes. Do not check any of the boxes or enter any information associated with these checkboxes unless you are instructed to do so.
    • Checkbox 1- Checking this box indicates you have tax associated with Form 8814. Below line 16, but above line 17 is an “Add” button for Form 8814 and an area to enter the tax associated with Form 8814. Complete and follow the instructions for Form 8814.
    • Checkbox 2- Checking this box indicates you have tax associated with Form 4972. Below checkbox 2 are two "Add" buttons. The left button opens Form 4972 for the "TAXPAYER". The right button opens Form 4972 for the "SPOUSE". Open the correct Form 4972 and follow the form instruction.
    • Checkbox 3- Checking this box indicates you have specific and additional tax to declare. The area to the right of the checkbox is for entering this additional tax amount. The dropdown menu, below the amount area, contains the codes associated checkbox 3. (NOTE: Code 962 tax is not supported. A statement is required to support Section 962 amounts and the program does not support filing such statements.)
  • Line 17 calculates by transferring the amount from Schedule 2, line 3. The "Add" button will open Schedule 2.
  • Line 18 calculates by adding lines 16 and 17. 
  • Line 19 is a manual entry of the Child Tax Credit and Credit for Other Dependents
  • Line 20 calculates by transferring the amount from Schedule 3, line 8. The "Add" button will open Schedule 3.
  • Line 21 calculates by adding lines 19 and 20.
  • Line 22 calculates by subtracting line 21 from line 18. This amount cannot be less than zero.
  • Line 23 calculates by transferring the amount from Schedule 2, line 21. The "Add" button will open Schedule 2.
  • Line 24 calculates by adding lines 22 and 23.
  • Line 25a, 25b and 25c are manual entry.
  • Line 25d calculates by addling lines 25a, 25b and 25c.
  • Line 26 is a manual entry. Before the column, there is a (1) dropdown menu to select the code "DIV" and (2) an entry area for the Social Security Number associate with the DIV code. Review the form instructions for this line. If you are not instructed to enter information into (1) and (2), leave them blank. 
  • Line 27a (column) is a manual entry with a menu for selecting “NO” or “CLERGY”, an “Add” button for Schedule EIC and a checkbox.
  • Line 27b is a manual entry.
  • Line 27c is a manual entry.
  • Line 28 (column) calculates from Form 8812, line 15. There is a dropdown menu for selecting “PYEI” and an area for entering the Prior Year Earned Income (PYEI) amount. Do not select PYEI or enter anything into the PYEI amount area unless you have read the instructions. The "Add" button will open Schedule Form 8812.
  • Line 29 calculates from Form 8863, line 8. The "Add" button will open Schedule Form 8863.
  • Line 30 is a manual entry.
  • Line 31 calculates from Schedule 3, line 1. The "Add" button will open Schedule 3.
  • Line 32 calculates by adding lines 27, 28 29, 30 and 31.
  • Line 33 calculates by adding lines 25d, 26 and 32. This line also has a (1) dropdown menu for Form 8689 and (2) an amount area associated with Form 8689. Leave these two areas blank unless you add Form 8689. When an amount is entered in area (2), this amount will be included in the line33 calculation.
  • Line 34 calculates any overpaid amount, subtracting line 24 from line 33. If there is no overpayment, the area will remain blank.
  • Line 35a calculates from line 34. If there is an Estimated Tax Penalty amount on line 38, 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 36 will be included in the calculation.
    • Line 35b is manual entry of routing number. Make sure this number is correct. (See Form 1040 instructions.)
    • Line 35c is manual selection of a checkbox for checking or savings.
    • Line 35d is manual entry of account number. Make sure this number is correct. (See Form 1040 instructions.)
  • Line 36 is a manual entry of the refund amount you want applied to estimated taxes for the following tax year. This amount is will be included in the line 35a calculation, when "Do the Math" is selected.
  • Line 37 calculates the amount you owe, subtracting line 33 from line 24; otherwise, it remains blank. When there is an amount on line 38, the amount from line 38 is added to line 37.
  • Line 38 calculates from Form 2210 line 17 or 27. Line 38 is subtracted from line 35a or added to line 37.
  • Third Party Designee: Review the form instructions for manual entry into these areas.
  • 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 – 5 in STEP 2 before attempting to e-file (Transmit) your return.

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Form 1040-ES, Estimated Tax Payments

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.

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Form 1099-R

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 Payer’s name. Also, do not enter any foreign characters.
  • 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 Dropdown menu for entering your state abbreviation.
  • All fields on this form are manual entry. Instructions on specific boxes are below:
Box 7 has two menus for selecting distribution code(s) 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.
 

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Schedule 1, Additional Income and Adjustments to Income

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.

Part I - Additional Income

  • Line 1 is a manual entry.
  • Line 2a and 2b are manual entry.
  • Line 3 calculates from the amount shown on line 31 from all Schedule C's, when a Schedule C is completed. (Note: Schedule C line 31 is a manual entry) The "Add" button opens a Schedule C.
  • Line 4 calculates from Form 4797, line 18b. There is a dropdown menu for indicating Form 4684 is attached to the return. The "Add" button opens Form 4797.
  • Line 5 calculates from Schedule E, line 26 or line 41. Amounts from all completed Schedule E's will total on this line. The "Add" button opens a Schedule E.
  • Line 6 calculates the amount shown on Schedule F line 34. (Note: Schedule F line 34 is a manual entry. The "Add" button opens a Schedule F.
  • Line 7 is a manual entry with three entry areas: (1) a dropdown menu for the "REPAID" code, (2) an entry area for the amount repaid and (3) the column area. Review the instructions for any entries on line 7.
  • Lines 8a through 8p are manual entry 
  • Line 8z has four entry areas. Reading from left to right, Description Areas 1 and 2. Area 1 is a dropdown menu for selecting a description (code) of the Other Income. Area (2) is a manual entry to be used only when the menu does not contain the appropriate code for the Other Income. Area (3) is a manual entry of the Amount associated with Area 1 or Area 2 and sits below description area 1. Area 4 is the column, which calculates when an amount is entered in area (3) and "Do the Math" is selected. If you have a negative amount, place a minus (-) symbol in front of the amount in area (3). Review the instructions for descriptions of income to enter in area (3).

  • Line 9 calculates lines 8a through 8z.

  • Line 10 calculates, adding lines 1 through 7 and line 9. This amount is transfers to Form 1040, line 8.

Part II - Adjustments to Income

  • Line 11 is a manual entry.
  • Line 12 calculates from Form 2106, line 10. There are two "Add" buttons. Selecting the first "Add" button opens Form 2106 for the TAXPAYER. Selecting the second "Add" button opens Form 2106 for the SPOUSE. Line 12 will sum the amounts from the Taxpayer's and Spouse's Form 2106. When adding Form 2106, be certain to select the correct one.
  • Line 13 calculates from Form 8889, line 13, when Form 8889 is complete and line 13 contains a figure greater than zero. There are two "Add" buttons. Selecting the first "Add" button opens Form 8889 for the TAXPAYER. Selecting the second "Add" button opens Form 2106 for the SPOUSE. Line 13 will sum the amounts from the Taxpayer's and Spouse's Form 8889. When adding Form 8889, be certain to select the correct one.
  • Line 14 calculates from Form 3903, line 5. There is a dropdown menu for the "STORAGE" code. The "Add" button opens Form 3903. Refer to Form 3903 instructions or Publication 521.
  • Line 15 calculates from Schedule SE line 13. There are two "Add" buttons. Selecting the first "Add" button opens Schedule SE for the TAXPAYER. Selecting the second "Add" button opens Schedule SE for the SPOUSE. Line 15 will sum the amounts from the Taxpayer's and Spouse's Schedule SE. When adding Schedule SE, be certain to select the correct one.
  • Lines 16, 17 and 18 are manual entry.
  • Lines 19a, 19b and 19c are manual entry. Enter the amount in the column area (19a). Enter the SSN of the recipient in 19b and the date in 19c.
  • Line 20 is a manual entry with (1) a small grey area and (2) an entry area in the column. See the instructions if you should place a "D" in area (2).
  • Line 21 is manual entry. Review the instructions. The maximum amount you should place here is $2,500.
  • Line 22 is reserved for future use.
  • Line 23 calculates from Form 8853, line 5.
  • Lines 24a through 24k are manual entry.
  • Line 24z has three additional entry areas before the column. Reading from left to right, are Description areas 1 and 2. Area 1 is a dropdown menu for selecting a description (code) of the “write in” adjustments.  Area (2) is a manual entry to be used only when the menu does not contain the appropriate code for the “write in” adjustment. Area (3) is a manual entry of the Amount associated with Area 1 or Area and sits below the description areas. Review the for instructions before making any entry into areas 1, 2 or 3. When you enter an amount in area (3) and select "Do the Math", that amount will add to the total in the column for line 22. The amount on line 22 transfers to Form 1040, line 8a.
  • Line 25 calculates by adding lines 24a through 24z
  • Line 26 calculates by adding lines 11 through 23 and line 25. This amount transfers to Form 1040, line 10.

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Schedule 2, Tax

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.

Part I

  • Line 1 calculates from Form 6251 line 11. The "Add" button opens a Form 6251.
  • Line 2 calculates from Form 8962, line 29. The "Add" button opens a Form 8962.
  • Line 3 calculates by adding lines 1 and 2. This amount transfers and becomes part of the calculation on Form 1040, line 17.

Part II

  • Line 4 calculates from Schedule SE line 12. It has two "Add" buttons, which open a Schedule SE. The first "ADD" button is for the TAXPAYER. The second "ADD" button is for the SPOUSE. Make sure you open the correct Schedule SE. There is also a dropdown 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 5 column calculates the sum of Form 4137 line 13 and has two “Add” buttons: Taxpayer and Spouse. Make sure you open and complete the correct form.
  • Line 6 column calculates the sum of Form 8919 line 13 and has two “Add” buttons: Taxpayer and Spouse. Make sure you open complete the correct form.  
  • Line 7 calculates by adding lines 5 and 6.
  • Line 8 calculates by transferring the sum of Form 5329, line 8. It has two "Add" buttons, which open a Form 5329. The first "ADD" button is for the TAXPAYER. The second "ADD" button is for the SPOUSE. Make sure you open the correct Form 5329. There is also a dropdown menu for the selection of the code "NO". Review the form instructions before entering the code.
  • Line 9 calculates by transferring the amount from all Schedule H’s. (Schedule H, line 26 or line 8d will transfer, depending upon your selection of checkboxes on Schedule H.) Line 9 has two "Add" buttons, which open a Schedule H. The first "ADD" button is for the TAXPAYER. The second "ADD" button is for the SPOUSE. Make sure you open the correct Schedule H.
  • Line 10 calculates by transferring the amount from Form 5405, line 8. The "ADD" button will open a Form 5405.
  • Line 11 calculates by transferring the amount from Form 8959, line 18. The “Add” button opens Form 8959.
  • Line 12 calculates by transferring the amount from Form 8960, line 17. The add button opens Form 8960.
  • Lines 13, 14 and 15 are manual entry.
  • Line 16 calculates by transferring the amount from Form 8611, line 17. The “Add” button adds Form 8611.
  • Line 17a is a calculated area.
  • Line 17b is a manual entry.
  • Line 17c calculates by transferring the amount from Form 8889, line 17b. The “Add” button adds Form 8889.
  • Line 17d calculates by transferring the amount from Form 8889, line 21. The “Add” button adds Form 8889.
  • Line 17e calculates by transferring the amount from Form 8853, line 9b. The “Add” button adds Form 8853.
  • Line 17f calculates by transferring the amount from Form 8853, line 13b. The “Add” button adds Form 8853.
  • Lines 17g through 17q are manual entry
  • Line 17z is a manual entry in the column with a dropdown menu to describe the other taxes.
  • Line 18 calculates by adding lines 17a through 17z.
  • Line 19 calculates by transferring the amount from Schedule 8812, line 40 
  • Line 20 is a manual entry.
  • Line 21 calculates by adding lines 4, 7 through16, 18 and 19. This amount transfers to Form 1040, line 23.

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Schedule 3, Nonrefundable Credits

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.

Part I - Nonrefundable Credits

  • Line 1 is manual entry. The "ADD" button opens a Form 1116.
  • Line 2 calculates from Form 2441, line 11. The "ADD" button opens a Form 2441.
  • Line 3 calculates from Form 8863, line 19. The "ADD" button opens a Form 8863.
  • Line 4 calculates from Form 8880, line 12. The "ADD" button opens a Form 8880.
  • Line 5 calculates from Form 5695 lines 15 and 30 when those lines are greater than zero. The "ADD" button opens Form 5695.
  • Line 6a calculates by transferring the amount from Form 3800, line 38. The "ADD" button opens Form3800.
  • Line 6b calculates by transferring the amount from Form 8801, line 25. The "ADD" button opens Form 8801.
  • Line 6c calculates by transferring the amount from Form 8839, line 16. The "ADD" button opens Form 8839.
  • Line 6d calculated by transferring the amount from Schedule R, line 22. The "ADD" button opens Schedule R.
  • Line 6e calculates by transferring the amount from Form 8910, line 15. The "ADD" button opens Form 8910.
  • Line 6f calculates by transferring the amount from Form 8936, line 23. The "ADD" button opens Form 8936.
  • Line 6g calculates by transferring the amount from Form 8396, line 9. The "ADD" button opens Form 8396.
  • Line 6h calculates by transferring the amount from Form 8959, line 3. The "ADD" button opens Form 8959.
  • Line 6i calculates by transferring the amount from Form 8834, line 7. The "ADD" button opens Form 8834.
  • Line 6j calculates by transferring the amount from Form 8911, line 19. The "ADD" button opens Form 8911.
  • Line 6k - Form 8912 is not supported.
  • Line 6l- Form 8978 is not supported.
  • Line 6z is manual entry with a description area for the credit amount.
  • Line 7 calculates by adding lines 6a through 6z. 
  • Line 8 calculates by adding lines 1 through 5 and line 7. This amount transfers to Form 1040, line 20.

Part II - Other Payments and Refundable Credits

  • Line 9 is calculated from Form 8962, line 26. The "Add" button opens a Form 8962.
  • Lines 10 and 11 are manual entries.
  • Line 12 is calculated from Form 4136 line 17. The "ADD" button opens a Form 4136.
  • Line 13a is calculated from Form 2439, Box 2. The "ADD" button opens Form2439.
  • Line 13b is calculated from Schedule H.  The "ADD" buttons open Schedule H for the Taxpayer or Spouse. Make sure you open the correct one.
  • Line 13c is calculated from Form 8885, line 5.      
  • Line 13d is a manual entry. 
  • Line 13e is reserved for future use.
  • Line 13- Entries for Net Section 965 inclusions is not supported. 
  • Line 13g calculates by transferring the amount from Form 2441, line 10. The "ADD" button opens Form2441.
  • Line 13h is manual entry. (NOTE: Form 7202 is not supported).
  • Line 13z is a manual entry with a description area for the other payment or refundable credit.
  • Line 14 calculates by adding lines 13a through 13z
  • Line 15 calculates by adding lines 9 through 12 and line 14. This amount is transferred to Form 1040, line 31. 

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Schedule 8812, Additional Child Tax Credit

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

  • Line 1 calculates by receiving the amount from Form 1040, line 11.
  • Lines 2a, 2b and 2c are manual entry. 
  • Line 2d calculates by adding 2a, 2b and 2c. 
  • Line 3 calculates by adding lines 1 and 2d. 
  • Lines 4a and 4b are manual entry.
  • Line 4c calculates by subtracting 4b from 4a.  
  • Line 5 is a manual entry.
  • Line 6 is a manual entry. 
  • Line 7 calculates by multiplying line 6 by the amount shown in the line text. 
  • Line 8 calculates by adding lines 5 and 7.
  • Line 9 calculates by applying the amount associated with the filing status.
  • Line 10 calculates by subtracting line 9 from line 3. 
  • Line 11 calculates by multiplying line 10 by the percent shown in the line 11 text.
  • Line 12 calculates by subtracting line 11 from line 8. 
  • Line 13 is a manual for checkboxes. 
  • Line 14a calculates the smaller of lines 7 or 12.
  • Line 14b calculates by subtracting line 14a from line 12.
  • Line 14c is a manual entry.
  • Line 14d calculates by entering the smaller of lines 14a or 14c
  • Line 14e calculates by adding lines 14b and 14b
  • Line 14f is a manual entry.
  • Line 14g calculates by subtracting line 14f from 14e. 
  • Line 14h calculates by entering the smaller of lines 14d or 14g.
  • Line 14i calculates by subtracting line 14h from 14g.
  • Line 15a is a manual entry.
  • Line 15b calculates the smaller of lines 12 or 15a.
  • Line 15c calculates by transferring from line 27.
  • Line 15d calculates by adding lines 15b and 15c.
  • Line 15e is a manual entry.
  • Line 15f calculates by subtracting line 15e from 15d.
  • Line 15g calculates the smaller of lines 15b or 15f.
  • Line 15h calculates by subtracting line 15g from 15f.
  • Line 16a calculates by subtracting line 15a from line 12.
  • Line 16b has a manual entry box for a number of children and a column that calculates the number of children by the amount shown in the text of line 16b.
  • Line 17 calculates the smaller of lines 16a or 16b.
  • Lines 18a and 18b are manual entry.
  • Line 19 calculates. When the amount on line 18a is greater than the amount shown in the text of line 19, the “YES” checkbox gets checked and the amount in the text is subtracted from line 18a.
  • Line 20 calculates by multiplying line 19 by the percent shown on line 20 and checking the appropriate checkbox.
  • Line 21 is a manual entry.
  • Line 22 calculates by entering the amounts from Schedule 1, line 15 and Schedule 2, lines 5, 6 and 13.
  • Line 23 calculates by adding lines 21 and 22
  • Line 24 is a manual entry.
  • Line 25 calculates by subtracting line 24 from line 23.
  • Line 26 calculates the larger of lines 20 or 25.
  • Line 27 calculates the amount that transfers to line 15c.
  • Lines 28a and 28b are manual entry.
  • Line 29 calculates line 28a minus 28b.
  • Line 30 is a manual entry.
  • Line 31 calculates by entering the smaller of lines 4a or 30.
  • Line 32 calculates by subtracting line 31 from line 30.
  • Line 33 calculates by applying the amount, shown on the line text, associated with your filing status.
  • Line 34 calculates by subtracting line 33 from line 3.
  • Line 35 calculates by transferring the amount from line 33.
  • Line 36 calculates by dividing line 34 by line 35.
  • Line 37 calculates by multiplying line 36 by the amount shown in the text of line 37.
  • Line 38 calculates by multiplying lines 36 and 37.
  • Line 39 calculates by subtracting line 38 from line 37.
  • Line 40 calculates by subtracting line 39 from line 29. This amount transfers to Schedule 2, line 19.

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Schedule A, Itemized Deductions 

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

A.    This form has limitations you should view.
B.    Schedule A must be complete.

  • Line 1 is a manual entry.
  • Line 2 will transfer the amount from Form 1040, line 11 when there is an amount on Form 1040, line 11.
  • 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.
  • 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 8a has a checkbox and directs you to the line 8a instructions for Schedule A
  • 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 e-file the return.
  • Line 8c is manual entry.
  • Line 8d is manual entry.
  • Line 8e calculates by adding lines 8a through 8d.
  • Line 9 is a manual entry. The “Add” button opens Form 4952.
  • Line 10 calculates the sum of lines 8e and 9.
  • Lines 11, 12 and 13 are manual entry. Line 12 has an “Add” button that opens form 8283.
  • Line 14 is a manual entry.
  • Line 15 calculates by receiving the amount from Form 4684, line 18.  The “Add” button opens Form 4684.
  • Line 16 has a calculated column and two lines that each have two grey entry areas. The description areas have menus. Use these areas 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 e-file. When “Do the Math” is selected, the amounts are summed in the column.
  • Line 17 calculates by adding all the lines in the far-right column. This amount will not transfer to Form 1040.  You must manually enter this amount on Form 1040, line 12a. 
  • Line 18 Take note of the checkbox and check it, if it applies to you.

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Schedule B, Interest and Ordinary Dividends

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. You must enter a payer name and an amount (on the same line) for the form to calculate properly. The "Add" button opens the Additional Interest Statement.
  • Line 2 calculates by adding all entries on line 1.
  • Line 3 calculates from Form 8815 line 14.
  • Line 4 calculates by subtracting line 3 from line 2.
  • Line 5 is a manual entry for both payer and amounts. The "Add" button opens the Additional Dividends Statement.
  • Line 6 calculates by adding all entries on line 5
  • Line 7a is a manual selection of Yes/No checkboxes.
  • Line 7b is a manual entry of text
  • Line 8 is a manual entry of a Yes/No checkbox.

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Schedule C, Profit or Loss From Business

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

A.    You may add multiple copies of Schedule C. Each Schedule C you complete will total to Schedule 1 (Form 1040) line 3.
B.    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 27b is reserved for future use.
  • Line 28 calculates the sum of lines 8 through 27a.
  • Line 29 calculates line 7 minus line 28.
  • Line 30 is a manual entry. Review the line instructions for entries in all areas. The "Add" button opens Form 8829.
  • Line 31calculates by subtracting line 30 from 29. This amount is transferred to Schedule 1 line 3. 
  • Line 32 is a manual entry of Checkbox 32a or 32b. The "Add" button for Form 6198.
  • Line 33 is a manual selection of Checkbox a, b or c.
  • Line 34 is a manual selection of a Yes/No Checkbox. 
  • 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 Checkboxes.
  • Line 48 calculates all of Part V Other Expense and transfers the amount to line 27a.

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Schedule D, Capital Gains and Losses

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.

  • Make a YES / NO selection at the top of Schedule D.
  • Parts I and II contain an “Add” button for Form 8949.
  • 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 Checkbox A checked on Form 8949. This line will total amounts from all copies of completed 8949 forms.
  • Line 2 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Checkbox B checked on Form 8949. This line will total amounts from all copies of completed 8949 forms.
  • Line 3 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Checkbox C checked on Form 8949. This line will total amounts from all copies of completed 8949 forms.
  • Line 4 is a manual entry. The "Add" buttons open the associated forms 6252, 4684, 6781 and 8824.
  • Lines 5 and 6 are manual entry Note- If line 6 is a loss, precede your number with a minus symbol (-).
  • Line 7 calculates by adding lines 1a column (h) through 6 in 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 Checkbox D is checked on Form 8949. This line will total amounts from all copies of completed 8949 forms.
  • Line 9 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Checkbox E is checked on Form 8949. This line will total amounts from all copies of completed 8949 forms.
  • Line 10 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Checkbox F is checked on Form 8949. This line will total amounts from all copies of completed 8949 forms.
  • Line 11 is a manual entry. The "Add" buttons open the associated forms 4797, 2439, 6252, 4684, 6781 and 8824.
  • Lines 12 – 14 are manual entry. Note- If line 14 is a loss, precede your number with a minus symbol (-).
  • Line 15 calculates by adding lines 8a column (h) through 14 column (h).
  • Line 16 calculates by adding lines 7 and 15. This amount will not transfer to Form 1040, line 7.
  • Line 17 is manual selection of a Yes/No Checkbox.
  • Lines 18 and 19 are manual entry.
  • Line 20 is manual selection of a Yes/No Checkbox.
  • Line 21 is a manual entry. Line 21 loss will not transfer to Form 1040 line 7.
  • Line 22 is a manual selection of a Yes/No Checkbox.

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Schedule E, Supplemental Income and Loss

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

A.    This form has limitations you should view.
B.    The program does not support multiple copies of page 2 of Schedule E. Taxpayers who need more than one Page 2 will not be able to use this program to complete and e-file their tax return.
C.    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).
D.    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 Copy 1 one of Schedule E.

  • Lines A and B are manual entry checkboxes.
  • 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/need 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)”.  NOTE: You must select from the “Types of Property” dropdown menu, 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.
  • 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 for Rents received.
  • Line 4 is a manual entry for Royalties received. 
  • Lines 5 through 18 are manual entry of expenses related to properties.
  • Line 19 is manual entry of “Other 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 dropdown menu.
  • Line 21 is a manual entry.
  • 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 calculates losses from lines 21 and 22. If you have more than one Schedule E, line 25 on Copy 1 of Schedule E will total line 25 for all Schedule E’s.
  • Line 26 sums lines 24 and 25 and transfers the figure to Schedule 1, line 5.
  • Line 27 is a manual entry of a Yes/No Checkbox.
  • 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 33, 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 calculates from Form 4835, line 34c. The "Add" button opens Form 4835.
  • Line 41 calculates by adding lines 26, 32, 37, 39 and 40. Line 41 is transferred to Schedule 1, line 5.
  • Lines 42 and 43 are manual entry.

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Schedule EIC, Earned Income Credit 

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. If your dependent has an Identity Protection PIN (IP PIN), enter it by selecting the “Add” button.
  • Lines 4a and 4b is manual entry of the checkboxes.
  • 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.

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Schedule F, Profit or Loss From Farming

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

A.    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.
B.    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 checkbox is selected. Line 9 calculates from line 50 when the ACCURAL METHOD checkbox 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 with amount 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, line 6.
  • Line 35 is reserved for future use
  • Line 36 is a manual entry, with two checkboxes and an "Add" button for Form 6198.
  • 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.

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Schedule H, Household Employment Taxes 

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 checkboxes A – C and follow the instructions per your response. Your selection of the checkboxes will affect calculations and which lines (if any) transfer to Schedule 2 and/or Schedule 3.

  • Lines 1a and 1b are manual entry.
  • Line 2a calculates the product of line 1a times the percent shown on line 2a.
  • Line 2b calculates the product of line 1b times the percent shown on line 2b.
  • Line 2c calculates by subtracting line 2b from line 2a.
  • 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 8a calculates the sum of lines 2a, 4, 6 and 7.
  • Line 8b is a manual entry.
  • Line 8c is a manual entry.
  • Line 8d calculates by subtracting lines 8b and 8c from line 8a 
  • Lines 8e through 8n are manual entry.
  • Line 9 is a manual entry of a Yes/No checkbox. Your selection will determine how Schedule H calculates and transfers amounts to other forms/schedules.
  • Lines 10, 11, and 12 are manual entry of Yes/No checkboxes.
  • 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.
  • Line 17 has two rows and eight columns. Columns (a), (b), (c), (d) and (h) are manual entry. Columns (e), (f) and (g) calculate per the information in the column. 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 times the percent shown on line 21.
  • Line 22 calculates the product of line 20 times the percent shown on line 22.
  • Line 23 calculates the smaller of line 19 or 22.
  • Line 24 calculates the difference of line 21 minus line 23.
  • Line 25 calculates the amount from line 8d or zero.
  • Line 26 calculates by adding line 25 to line 24 or line 16. The amount on this line transfers to Schedule 2, line 9 when the appropriate checkboxes, on this form, have been selected.
  • Line 27 is manual entry of a Yes/No checkbox.  Selecting “Yes” transfers the following:
    •  Line 26 to Schedule 2, line 9
    • Line 8e to Schedule 3, line 13b 
    • Line 8f to Schedule 3, line 13h

Note: You cannot e-file Schedule H by itself. You must e-file it as an attachment to Form 1040. Select the "Yes" checkbox and leave the address and signature portion of Schedule H blank.

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Schedule SE, Self-Employment Tax 

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.

Part I

Review "A", at the top of the form and check the box, if it applies to you.

  • 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 calculates by adding lines 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.
  • 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 calculates by adding 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 by adding lines 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 12 transfers to Schedule 2, line 4.
  • Line 13 calculates by multiplying line 12 by the percentage shown on the line. Line 13 transfers to Schedule 1, line 14.

Part II

  • Line 14 is prepopulated.
  • Lines 15, 16 and 17 are manual entry.

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Form 1116, Foreign Tax Credit

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

A.    This form has limitations you should view.
B.    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 e-file, 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.
C.    Attaching Statements - If you need to add statements you will not be able to use this program to e-file your return.

  • Make a Checkbox selection (a-g).
  • h:  Manually entry a country name.

Part I

  • Select a checkbox (a – f) and select a country from the menu (h)
  • (i): Manually enter a foreign country or US Possession name in the column(s) A, B and/or C.
  • Line 1a (column) 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.
  • (j) and (k) is a checkbox 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 sums column (u) for rows A, B and C and transfers that number to line 9.

Part III

  • 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 by multiplying lines 19 and 20.
  • Line 22 is a manual entry.   
  • Line 23 calculates by adding lines 21 and 22.
  • Line 24 calculates the smaller of lines 14 or 23. You cannot write “LSD” on this line. If you need to enter this information, you must print and mail in the return.

Part IV

  • Lines 25 - 31 are manual entry. If you enter anything on these lines and you only have one (1) completed Form 1116 added to your return, any numbers entered will not calculate to line 32 when “Do the Math” is selected.
  • Line 32 calculates the sum of lines 25 through 31, when you have completed more than 1 Form 1116.
  • Line 33 calculates the smaller of lines 20 or 30 if line 30 has an amount.
  • Line 34 is manual entry.
  • Line 35 calculates line 33 minus line 34. 

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Form 2106, Employee Business Expenses

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 Column A and B for line 9. This amount transfers to Schedule 1, line 12.
  • 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 checkboxes.
  • 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.

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Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts

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

A.  If the form instructions indicate you are not required to complete Form 2210, you will not be able to attach Form 2210 and have your return accepted. If you select Box A and/or Box B, you must mail in your return. You can attach and e-file this form only when you select Box C and/or D from Part II. 
B.  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.

Part I

  • Line 1 is a manual entry.
  • 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.

Part II is a manual selection of one or more checkboxes.

Part III Penalty Computation

  • Line 10, all columns, are manual entry.
  • Line 11, all columns, are manual entry. 
  • Line 12, columns (b), (c) and (d) are calculated per the line instruction.
  • Line 13, columns (b), (c) and (d) calculates the sum of lines 11 and 12.
  • Line 14 calculates per the line instructions. 
  • Line 15, all columns, calculates by subtracting line 14 from line 13.  The field will remain blank if the result is zero or less.
  • Line 16, columns (b), (c) and (d), calculate by subtracting line 13 from line 14, when line 15 is blank or zero.
  • Line 17 calculates according to the line instructions. 
  • Line 18, columns (a), (b) and (c) calculate if line 15 is more than line 10.
  • Line 19 is manual entry. This amount transfers to Form 1040, line 37.

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Form 2210 Schedule AI, Annual Income Installment Method


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 lines: 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. If entering a zero, the area will remain blank.
  • Line 6, all columns calculate the product of lines 4 and 5.
  • Line 7, all columns, calculate by accepting the amount from Form 1040, line 12.
  • 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. If entering a zero, the area will remain blank.
  • 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. 
  • Line 28, all columns are manual entry.
  • Line 29 amounts (all columns) are on the form
  • 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.

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Form 2441, Child and Dependent Care Expenses 

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

A.    This form has limitations you should view.
B.    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.
Lines A, B and C are manual entry of checkboxes.
Part I has a checkbox.

  • Line 1, column (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, column (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, column (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, column (d) is a manual check area
  • Line 1, column (e) is a manual entry of the amount paid.
  • Line 2, columns (a) (b) (c): 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. (NOTE: If your dependent has an Identity Protection PIN (IP PIN), select the associated "Add" button, which appears at the top of Part II.
  • Line 6 calculates the smaller of lines 3, 4 or 5.
  • Line 7 calculates by importing the amount from Form 1040, line 11.
  • Line 8 is a manual entry.
  • Line 9a calculates by multiplying line 6 by line 8. 
  • Line 9b is a manual entry.
  • Line 10 calculates by adding lines 9a and 9b.  This amount transfers to Schedule 3, line 13g, if you checked the box on line B.  
  • Line 11 is a manual entry.
  • Lines 12, 13 and 14 are manual entry.
  • Line 15 calculates by adding lines 12 and 13, then subtracting line 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 in the column (select a "Yes" or "No" checkbox before making an entry).
  • Line 23 calculates by subtracting line 22 from line 15.
  • Line 24 calculates the smaller of lines 20, 21 or 22. This amount does not transfer to any other lines of your return. Review the form instructions for additional placement, if any.
  • Line 25 calculates based upon the directions stated on the line.
  • Line 26 calculates by subtracting line 25 from line 23. If line 26 is greater than zero go to line 1 of Form 1040 and do the following: (A) Use the line 1 dropdown menu 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 calculates by adding lines 24 and 25.
  • Line 29 calculates by subtracting line 28 from line 27.
  • Line 30 is a manual entry.
  • Line 31 calculates the smaller of lines 29 or 30.

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Form 2555, Foreign Earned Income


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

A.    Do not enter any foreign characters in names, addresses, etc. (e.g., ñ, ü, ó,).
B.    If you are instructed to attach your computations for line 14 (d) and/or line 18(f), you will not be able to e-file the return.

  • Line 1 has four manual entry areas. Use all areas for your foreign address. Select the country from the Dropdown menu in area 3 and enter your zip or foreign postal code in area 4.
  • Lines 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. If selecting checkbox (e), you must enter the required information in the space provided, to the right of the checkbox.
  • Line 6 a is manual entry.
  • Line 6b is a manual checkbox.
  • Line 6c is manual selection of Yes/No checkboxes.
  • Line 6d is manual selection of two dropdown menus.
  • Line 7 is a manual selection from the dropdown menu. Select "Other Countries" when the country you want is not in the list.
  • Line 8a is manual selection of Yes/No checkboxes.
  • 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. Enter dates as MM/DD/YYYY.
  • Line 11 is manual selection of checkboxes (a), (b), (c) or (d).
  • Line 12a is manual selection of checkboxes.
  • Line 12 b has three manual entry areas. Select a relationship from the dropdown menu and enter the time period in the second and third areas.
  • Line 13a and 13b is manual entry of Yes/No checkboxes.
  • Line 14 is manual entry in all columns. If you enter an amount in Column (d), a computation attachment is necessary, and you will not be able to efile the return. Attaching statements is not supported.
  • Line 15a and 15b are manual entry.
  • Line 15c and 15d are manual selection of Yes/No checkboxes.
  • Line 15e is manual entry for all fields. Enter the address information in the designated areas, making sure (1) to use the dropdown menu for the state abbreviation and (2) the zip code is correct. Below the “Address" line there is a separate space 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 "Occupants," provide the name of one occupant. In the space for "Relationship," provide the relationship of that occupant. Use the dropdown menu to select your relationship to the occupant you listed.
  • Lines 16 and 17 are manual entry.
  • Line 18, all columns are manual entry. Column (f) requires sending a computation attachment. You will not be able to efile the return. Attaching statements is not supported.
  • Line 19 is manual entry.
  • Line 20a is manual entry.
  • Line 20b has 7 manual entry areas. Each area displays 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 by adding lines 22a thru 22f.
  • Line 23 is manual entry.
  • Line 24 calculates by adding lines 19 through 21d, 22g and 23.
  • Line 25 is manual entry.
  • Line 26 calculates by subtracting line 25 from line 24.
  • Line 27 calculates by receiving the amount from line 26 and has manual entry of Yes/No checkboxes.
  • Lines 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 by multiplying line 31 times the rate shown on line 32.
  • Line 33 calculates by subtracting line 32 from line 30.
  • Line 34 is manual entry.
  • Line 35 calculates by dividing line 34 by line 27.
  • Line 36 calculates by multiplying 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.
  • Line 39 calculates by dividing line 38 by the number of days in a calendar year (usually 366).
  • Line 40 calculates by multiplying lines 39 and 37.
  • Line 41 calculates by subtracting line 36 from line 27.
  • Line 42 calculates the smaller of lines 40 or 41.
  • Line 43 calculates by adding lines 36 and 42.
  • Line 44 is manual entry.
  • Line 45 calculates by subtracting line 44 from line 43. You must manually enter this figure on Schedule 1 (Form 1040), line 8 as a negative number, using the minus (-) symbol. See the instructions for Schedule 1, line 8.
  • Line 46 calculates by subtracting line 36 from line 33.
  • Line 47 calculates by subtracting line 43 from line 27.
  • Line 48 calculates the smaller of lines 46 or 47.
  • Line 49 is a manual entry.
  • Line 50 calculates by adding lines 48 and 49. You must manually enter this figure on Schedule 1, line 24j.

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Form 3903, Moving Expenses

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 by adding line 1 and line 2.
  • Line 4 is manual entry.

Line 5 calculates by comparing lines 3 and 4. The Yes/No Checkbox is automatically selected. When "YES" the amount is calculated and the amount on line 5 transfers to Schedule 1, line 14.

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Form 4562, Depreciation and Amortization (Including Information on Listed Property)

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

A.    This form has limitations you should view.
B.    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 is manual entry.
  • 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), (e), (f) and (g) are manual entry. Columns (e) and (f) are manual selections from the menus.
  • Line 19g is a manual entry for columns (c), (e) 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). 
  • 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 Checkboxes.
  • Line 25 column (h) is a manual entry.
  • Line 26 columns (a) through (j) 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 Checkbox selections.
  • Lines 37 through 41 are manual entry of Yes/No Checkboxes.
  • 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

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Form 4797, Sales of Business Property

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

A.    This form has limitations you should view.
B.    Adding multiple copies of the form- You may add multiple copies of page 2 (Part III and Part IV); however, you may only add page one once.

  • Lines 1a, 1b and 1c are 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 (g), 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 but the column titles are the same as line #2. All columns are manual entry, except the last column, which makes the calculation: (d + e) - f.
  • 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 is a manual entry. 
  • 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, line 4.
  • 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 24 (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.

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

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, select the STEP 2 tab and complete sections 1 and 2. If making a payment, complete section 3.

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

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

A.    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.
B.    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.
C.    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 and transfers the amount to Schedule 2, line 8
  • 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. The amount is transferred to Schedule 2, line 8.
  • 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. 

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Form 5695, Residential Energy Credits

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.

Part I

  • Lines 1 through 5 are manual entry
  • Line 6a calculates the sum of lines 1, 2, 3, 4 and 5.
  • Line 6b calculates by the percentage shown on line 6b.
  • Line 7a is a manual entry of a Yes/No checkbox.
  • 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 5
  • Line 16 calculates line 15 minus line 13

Part II

  • Line 17a is a manual entry of a Yes/No checkbox.
  • Line 17b is a manual entry
  • Line 17c is a manual entry of a Yes/No Checkbox
  • Line 18 is a manual entry
  • Lines 19a – 19d are manual entry
  • Line 19e is entered for you
  • Line 19f is a manual entry
  • Line 19g calculates by subtracting line 19f from 19e
  • Line 19h calculates the smaller of lines 19d or 19g
  • Line 20 calculates the sum of lines 19a, 19b, 19c and 19h
  • Line 21 calculates the percentage of line 20, by the percent shown on line 21
  • Lines 22a – 22c are manual entry
  • Line 23 calculates the sum of lines 22a – 22c.
  • Line 24 calculates by adding lines 21 and 23 
  • Lines 25 and 26 are manual entry
  • Line 27 calculates by subtracting line 26 from line 25
  • Line 28 calculates the smaller of lines 24 or 27
  • Line 29 is a manual entry
  • Line 30 calculates the smaller of lines 28 or 29. This amount is transferred to Schedule 3, line 5.

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Form 6198, At-Risk Limitations

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

A.    This form has limitations you should view.
B.    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 checkboxes: 15a or 15b).
  • Line 16 is a manual entry (Note: select one of the checkboxes: 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 loss or line 20. See the form instructions for reporting this amount on other forms.

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Form 6251, Alternative Minimum Tax-Individuals

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.

Part I

  • Line 1 is a manual entry (if entering a negative amount, place a minus symbol (-) in front of your figure.
  • Lines 2a through 2t are manual entry
  • Lines 3 and 4 are manual entry

Part II

  • Line 5 is a manual entry
  • Line 6 calculates line 5 minus line 4. 
  • Lines 7 and 8 are manual entry.
  • Line 9 calculates line 7 minus line 8.
  • Line 10 is manual entry
  • Line 11 calculates line 9 minus line 10. This amount is transferred to Schedule 2, line 1.

Part III

  • 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

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Form 8283, Noncash Charitable Contribution

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

A.    This form has limitations you should view.
B.    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.

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Form 8582, Passive Activity Loss Limitations

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

A.    This form has limitations you should view.
B.    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.
C.    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.
  • Line 3 calculates by adding lines 1d and 2d. 
  • Line 4 calculates the smaller loss on line 1d or 3.
  • Line 5 is a manual entry. 
  • Line 6 is a manual entry.
  • Line 7 calculates by subtracting line 6 from 5.
  • Line 8 is a manual entry. 
  • Line 9 calculates the smaller of line 4 or 8. 
  • Line 10 calculates by adding lines 1a and 2a.
  • Line 11 calculated by adding lines 9 and 10.
  • Worksheets
    • Part IV- 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.
    • Part V- 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.
    • Part VI- 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.
    • Part VII- Worksheet 4 has 5 rows. All columns are manual entry. Column (c) total calculates. 
    • Part VII- Worksheet 5 has 5 rows. All columns are manual entry, except column (c), which subtracts column (b) from column (a). The total of column (c) calculates.
    • Part IX- Worksheet 6 has entry areas for three forms, each with rows (a), (b) and (c). Each form area also has 5 columns. 
      • Columns (a), (c) and (d) are manual entry
      • Column (b) calculates by subtracting line 1b from 1a
      • Column (e) calculates by subtracting column (d) from line 1a, column (a)
      • The bottom of the form calculates totals for columns (b), (c), (d) and (e).

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Form 8606, Nondeductible IRAs

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

A.    This form has limitations you should view.
B.    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.
C.    Complete the top section of the form before entering other information.
D.    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.
E.    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.

  • 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 line 3 minus line 4.
  • Lines 6, 7 and 8 are manual entry.
  • Line 9 calculates the sum of lines 6, 7 and 8.
  • Line 10 calculates line 5 divided by line 9.
  • Line 11 calculates line 8 times line 10.
  • Line 12 calculates 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.
  • Line 17 is manual entry.
  • 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.

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Form 8829, Expenses for Business Use of Your Home

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

A.    This form has limitations you should view.
B.    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.
C.    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).

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Form 8839, Qualified Adoption Expense

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 checkbox and manual entry of all columns.
  • Line 4 calculates by subtracting line 3 from line 2, in all columns with the requisite information. The line will not calculate if line 2 exceeds the maximum credit amount, shown on line 1.
  • Line 5 is manual entry (all columns).
  • Line 6 calculates the smaller of lines 4 and 5.
  • Line 7 is manual entry. Select "Do the Math" after entering your amount.
  • Line 8 calculates if the line 7 amount is greater than the amount shown in the instructions for line 8. When greater, line 8 calculates line 7 minus the amount shown in the instructions for line 8 and automatically fills in the appropriate Yes/No checkbox. The line will remain blank if line 7 is equal to, or less than, the line 8 text amount.
  • Line 9 calculates by dividing line 8 by the amount shown on line 9. Line 9 will remain blank if line 8 is blank.
  • Line 10 calculates by multiplying line 6 times line 9 (all columns).
  • Line 11 calculates by subtracting line 10 from line 6 (all columns).
  • Line 12 calculates by adding the amounts in all line 11 columns.
  • Line 13 is manual entry.
  • Line 14 calculates by adding lines 12 and 13.
  • Line 15 is manual entry.
  • Line 16 calculates the smaller of lines 14 and 15 and transfers the amount to Schedule 3, line 6c.
  • Line 17 (all columns) are entered for you.
  • Line 18 is manual entry, in all columns, with YES/NO checkboxes.
  • Line 19 calculates by subtracting line 18 from line 17, in all columns with the requisite information. The line will not calculate if line 17 exceeds the maximum credit amount, shown on line 18.
  • Line 20 is manual entry (all columns).
  • Line 21 calculates by adding the amounts shown in the line 20 columns.
  • Line 22 (all columns) are manual entry.
  • Line 23 is a manual entry. Select "Do the Math" after entering your amount.
  • Line 24 calculates if the line 23 amount is greater than the amount shown in the instructions for line 24. When greater, line 24 calculates line 23 minus the amount shown in the instructions for line 24 and automatically fills in the appropriate Yes/No Radio Button. The line will remain blank if line 23 is equal to, or less than, the line 24 text amount.
  • Line 25 calculates by dividing line 24 divided by the amount shown in the instruction for line 25. Line 25 will remain blank if line 24 is blank.
  • Line 26 calculates by multiplying line 22 times line 25 (all columns).
  • Line 27 calculates by subtracting line 26 from line 22 (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 appropriate checkbox is automatically checked. Follow the instructions associated with the checkbox selection for your manual entry of this amount in other areas of your tax return.

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Form 8863, Education Credits (Hope and Lifetime Learning Credits)

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

A.    This form has limitations you should view.
B.    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.
C.    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.
D.    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.
E.    No single student should have an entry on lines, 30 and 31.
F.    American Opportunity Credit - When line 30 has an entry, line 1 will calculate.
G.    Lifetime Learning Credit- When line 31 has an entry, line 10 will calculate.
H.    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. Check the checkbox if applicable.
  • Line 8 calculates 40% of line 7 and transfers the number to Form 1040, line 29. 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 or include the amount from line 31 if you have an amount on line 30 and 31 for the same student.
  • 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, line 3.

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 e-file the return.
  • Lines 23 through 26 require manual selection of Yes/No checkboxes.

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.

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Form 8880, Credit for Qualified Retirement Savings Contributions

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 by adding lines 1 and 2 (both columns).
  • Line 4 is manual entry (both columns).
  • Line 5 calculates by subtracting line 4 from line 3 (both columns).
  • Line 6 calculates the smaller of line 5 or $2,000 (both columns).
  • Line 7 calculates by adding line 6a and 6b.
  • Line 8 is a manual entry.
  • Line 9 is a manual selection from the menu.
  • Line 10 calculates by multiplying 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 amount to Schedule 3 line 4. 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 of any positive number.

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Form 8889, Health Savings Accounts (HSAs)

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

A.    This form has limitations you should view.
B.    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.
C.    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.

Part I

  • Line 1 is manual entry of the Self Only or Family Checkbox.
  • 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, line 13. When line 13 is zero, Schedule 1, line 12 will remain blank.

Part II

  • 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. This amount transfers to Schedule 2, line 17c.

Part III

  • Lines 18 and 19 are manual entry.
  • Line 20 calculates the sum of lines 18 and 19.  This amount is manually entered on Schedule 2, line 8z. Follow the Line-by-Line instructions for entries on Schedule 1, line 8z.
  • Line 21 calculates the percentage of line 20.  This amount transfers to Schedule 2, line 17d.

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Form 8949, Sales and other Dispositions of Capital Assets

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

A.    This form has limitations you should view.
B.    You cannot attach a statement explaining or listing transactions. This program does not support such statements.
C.    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 checkboxes (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 checkbox selected (A, B or C) at the top of Part I.

Part II (Long Term) - Select one of the checkboxes (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 checkbox selected (D, E or F) at the top of Part II.

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Form 8959, Additional Medicare Tax

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 calculated, based on your filing status
  • Line 6 calculates line 4 minus line 5.
  • Line 7 calculates a percentage of line 6.
  • Lines 8 is manual entry.
  • Line 9 is calculated, based on your filing status.
  • Line 10 transfers from line 4.
  • Line 11 calculates by subtracting line 10 from line 9.
  • Line 12 calculates line 8 minus line 11.
  • Line 13 calculates a percentage of line 12.
  • Lines 14 is a manual entry.
  • Line 15 is calculated, per the filing status of the return.
  • Line 16 calculates line 14 minus line 15.
  • Line 17 calculates a percentage of line 16.
  • Line 18 calculates by adding lines 7, 13 and 17. This amount transfers to Schedule 2, line 11.
  • 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.

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Form 8962, Premium Tax Credit

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

  • Note checkboxes A and B and check a box if it applies.
  • 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 checkbox and an amount.
  • Line 5 is a manual entry. Open the IRS instructions for Form 8962 and use the Line 5 Worksheet. If the result is greater than 4.01, enter 401 on line 5.
  • Line 6 is reserved.
  • Line 7 is a manual entry. Open the IRS instructions for Form 8962 and use the Line 7 table.
  • Line 8a calculates line 3 times line 7. Note- If line 7 is zero, then 8a remains blank. 
  • Line 8b calculates by dividing line 8a by 12. Note- If line 7 is zero, then 8b remains blank.

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

  • Lines 9 and 10: Your selection of these checkboxes will determine which lines you are to complete and control what subsequent lines will calculate. 
  • Line 11, columns A, B and F are manual entry. Columns C, D and E will calculate when line 10 is “YES”.
  • Lines 12 – 23, columns A, B, C and F are manual entry. Columns D and E will calculate when line 10 is “YES”. 
  • Line 24 calculates from line 11(e) or the sum of lines 12(e) through 23(e).
  • Line 25 calculates from line 11(f) or the sum of lines 12(f) through 23(f).
  • Line 26 calculates if line 24 is greater than 25. This amount transfers to Schedule 3, line 9.

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 smaller of lines 27 and 28. This amount transfers to Schedule 2, line 2.

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" checkbox.
    • Selecting "YES" will enable calculations in lines 12 – 23 (columns d and e) and lines 24, 25, 26, 27 and 29.
    • 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).

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Form W-2, Wage and Tax Statement

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

A.    This form has limitations you should view.
B.    Enter information as it appears on your W-2. However, 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.

Transfer all the information from your paper W-2.  If you do not enter information into the "required" fields, your return will reject.

  • 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.
  • Box 9 is greyed out
  • 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.

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Form W-2G, Certain Gambling Winnings

 


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

A.    This form has limitations you should view.
B.    You cannot enter any special characters (e.g., &, $) commas or apostrophes in the Payers name). If you do, you'll receive a transmission error.

  • Payer's Boxes - Contains filed that requires manual entry. Use the Dropdown menu for state abbreviation for US addresses.
  • Winners Information Boxes - Contains filed that requires manual entry. Use the Dropdown menu for state abbreviation for US addresses.
  • Boxes 1 – 8 are manual entry.
  • Box 9 requires manual entry.
  • Boxes 10 – 18 are manual entry.

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