General Program Limitations

  • Attaching Statements- This program does not allow you to attach any documents to your return, except those available through the Add/View Forms menu. If you need to attach any such documents, you will have to print and mail in the return.
  • Writing in Additional Information- Lines on some forms may request that you "write in" additional supporting information. Your ability to do this is limited to Form 1040, Schedules 1, 2, and 3; plus, a few of the most frequently used forms and schedules. When allowed, the form provides designated spaces for this information. You can enter a maximum of one description and amount combination per line, where writing in additional information is permitted. See “Additional Information Areas” in the User’s GuidePDF and review your form on the Line-by-Line page. If the form does not provide a space for this information, you may not be able to use this program to efile your tax return.
  • E-filing Forms- To efile forms, (except Form 4868) they must be attached to Form 1040

Specific Form Limitations

A form limitation may keep you from completing or e-filing your return. Review the list of available (supported) forms you plan to complete and click on the Known Limitations link to determine if the limitation will affect your ability to use the program.

Forms Available for Filing Season 2022 (Tax Year 2021)

Form Number Form Name Available

Form 1040

U.S. Individual Income Tax Return - Known Limitations
Line-by-Line instructions are available

01/24/2022

Form 1040V

Payment Voucher (Print Only- Cannot efile)

01/24/2022

Form 1040ES

Estimated Tax Payments (Print Only- Cannot efile)
Line-by-Line instructions are available

01/24/2022

Form 1040-SR

U.S. Tax Return for Seniors – Known Limitations 
Not Supported
(Use Form 1040)

Form 1099-R

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Line-by-Line instructions are available

01/24/2022

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. 01/24/2022

Schedule 1 (Form 1040)

Additional Income and Adjustments
Line-by-Line instructions are available

01/24/2022

Schedule 2 (Form 1040)

Additional Taxes
Line-by-Line instructions are available

01/24/2022

Schedule 3 (Form 1040)

Additional Payments and Credits
Line-by-Line instructions are available

01/24/2022

Schedule A (Form 1040)

Itemized Deductions - Known Limitations
Line-by-Line instructions are available
01/24/2022

Schedule B (Form 1040)

Interest and Ordinary Dividends - Known Limitations
Line-by-Line instructions are available
01/24/2022

Schedule C (Form 1040)

Profit or Loss From Business
Line-by-Line instructions are available
01/24/2022

Schedule D (Form 1040)

Capital Gains and Losses
Line-by-Line instructions are available
01/24/2022

Schedule E (Form 1040)

Supplemental Income and Loss - Known Limitations
Line-by-Line instructions are available
01/24/2022

Schedule EIC (Form 1040)

Earned Income Credit - Known Limitations
Line-by-Line instructions are available

01/24/2022

Schedule F (Form 1040)

Profit or Loss From Farming
Line-by-Line instructions are available

01/24/2022

Schedule H (Form 1040)

Household Employment Taxes
Line-by-Line instructions are available

01/24/2022

Schedule J (Form 1040)

Farm Income Averaging

01/24/2022

Schedule LEP

Request for Change in Language Preference 01/24/2022

Schedule R (Form 1040)

Credit for the Elderly or the Disabled

01/24/2022

Schedule SE

Self-Employment Tax
 Line-by-Line instructions are available

01/24/2022

Form 1116

Foreign Tax Credit - Known Limitations
Line-by-Line instructions are available

01/24/2022

Form 1310

Statement of Person Claiming Refund Due of a Deceased Taxpayer

01/24/2022

Form 2106

Employee Business Expenses
Line-by-Line instructions are available

01/24/2022

Form 2120

Multiple Support Declaration

01/24/2022

Form 2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Line-by-Line instructions are available

01/24/2022

Form 2210 AI

Annualized Income - Known Limitations
Line-by-Line instructions are available
01/24/2022
 

Form 2210F

Underpayment of Estimated Tax by Farmers and Fishermen

01/24/2022

Form 2439

Notice to Shareholder of Undistributed Long-Term Capital Gains

01/24/2022

Form 2441

Child and Dependent Care Expenses - Known Limitations
(Complete line 1 columns (a) through (d) for each person or organization that provided the care. Don't forget to include their SSN or EIN.)
Line-by-Line instructions are available

01/24/2022

Form 2555

Foreign Earned Income
Line-by-Line instructions are available

01/24/2022

Form 3468

Investment Credit - Known Limitations

01/24/2022

Form 3800

General Business Credit

01/24/2022

Form 3903

Moving Expenses
Line-by-Line instructions are available

01/24/2022

Form 4136

Credit for Federal Tax Paid on Fuels

01/24/2022

Form 4137

Social Security and Medicare Tax on Unreported Tip Income

01/24/2022

Form 4255

Recapture of Investment Credit

01/24/2022

Form 4562

Depreciation and Amortization - Known Limitations
(Add from Schedules C, E, or F, Including Information on Listed Property.)
Line-by-Line instructions are available

01/24/2022

Form 4684

Casualties and Thefts

01/24/2022

Form 4797

Sales of Business Property
Line-by-Line instructions are available

01/24/2022

Form 4835

Farm Rental Income and Expenses

01/24/2022

Form 4868

Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
Line-by-Line instructions are available

01/24/2022

Form 4952

Investment Interest Expense Deduction

01/24/2022

Form 4972

Tax on Lump Sum Distributions

01/24/2022

Form 5329

Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
Line-by-Line instructions are available

01/24/2022

Form 5405

First-Time Homebuyer Credit - (Only Page 2, Part IV of the Form "Repayment of Credit" may be e-filed)

01/24/2022

Form 5695

Residential Energy Credits
Line-by-Line instructions are available

01/24/2022

Form 5884

Work Opportunity Credit - Known Limitations

01/24/2022

Form 6198

At-Risk Limitations - Known Limitations
Line-by-Line instructions are available

01/24/2022

Form 6251

Alternative Minimum Tax-Individuals - Known Limitations
Line-by-Line instructions are available

01/24/2022

Form 6252

Installment Sale Income - Known Limitations

01/24/2022

Form 6765

Credit for Increasing Research Activities - Known Limitations

01/24/2022

Form 6781

Gains and Losses from Section 1256 Contracts & Straddles - Known Limitations

01/24/2022

Form 8082

Notice of Inconsistent Treatment or Administrative Adjustment Request - Known Limitations

01/24/2022

Form 8275

Disclosure Statement - Known Limitations

01/24/2022

Form 8275R

Regulation Disclosure Statement - Known Limitations

01/24/2022

Form 8283

Noncash Charitable Contribution - Known Limitations
Line-by-Line instructions are available

01/24/2022

Form 8379

Injured Spouse Allocation

01/24/2022

Form 8396

Mortgage Interest Credit

01/24/2022

Form 8453

U.S. Individual Income Tax Transmittal for an IRS e-file Return (This form can't be e-filed. It must be mailed in.)

01/24/2022

Form 8582

Passive Activity Loss Limitations - Known Limitations
Line-by-Line instructions are available

01/24/2022

Form 8582-CR

Passive Activity Credit Limitations

01/24/2022

Form 8586

Low-Income Housing Credit - Known Limitations

01/24/2022

Form 8594

Asset Acquisition Statement - Known Limitations

01/24/2022

Form 8606

Nondeductible IRAs - Known Limitations
Line-by-Line instructions are available

01/24/2022

Form 8609A

Annual Statement for Low-Income Housing Credit - Known Limitations

01/24/2022

Form 8611

Recapture of Low-income Housing Credit

01/24/2022

Form 8615

Tax for Children Under Age 18/24 With Investment Income of More Than $1,800

01/24/2022

Form 8689

Allocation of Individual Income Tax to the US Virgin Islands

01/24/2022

Form 8697

Interest Computation Under the Look-Back Method for Completed Long-Term Contracts

01/24/2022

Form 8801

Credit for Prior Year Minimum Tax - Individuals, Estates and Trusts

01/24/2022

Schedule 8812

Additional Child Tax Credit -
Line-by-Line instructions are available

01/24/2022

Form 8814

Parents' Election To Report Child's Interest and Dividends

01/24/2022

Form 8815

Exclusion of Interest From Series EE US Savings Bonds Issued After 1989

01/24/2022

Form 8820

Orphan Drug Credit - Known Limitations

01/24/2022

Form 8824

Like-Kind Exchanges 

01/24/2022

Form 8826

Disabled Access Credit - Known Limitations

01/24/2022

Form 8828

Recapture of Federal Mortgage Subsidy

01/24/2022

Form 8829

Expenses for Business Use of Your Home - Known Limitations
(Add from the Schedule C)
Line-by-Line instructions are available

01/24/2022

Form 8833

Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

01/24/2022

Form 8834

Qualified Electric Vehicle Credit - Known Limitations

01/24/2022

Form 8839

Qualified Adoption Expense
Line-by-Line instructions are available

01/24/2022

Form 8844

Empowerment Zone and Renewal Community Employment Credit - Known Limitations

01/24/2022

Form 8845

Indian Employment Credit - Known Limitations

01/24/2022

Form 8846

Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips - Known Limitations

01/24/2022

Form 8853

Archer MSAs and Long-Term Care Insurance Contracts

Known Limitations

01/24/2022

Form 8859

District of Columbia First-Time Homebuyer Credit

01/24/2022

Form 8862

Information To Claim Earned Income Credit After Disallowance

01/24/2022

Form 8863

Education Credits (Hope and Lifetime Learning Credits) - Known Limitations (Complete First Page 2, Part III)
Line-by-Line instructions are available

01/24/2022

Form 8880

Credit for Qualified Retirement Savings Contributions
Line-by-Line instructions are available

01/24/2022

Form 8881

Credit for Small Employer Pension Plan Startup Costs - Known Limitations

01/24/2022

Form 8885

Health Coverage Tax Credit - Known Limitations

01/24/2022

Form 8886

Reportable Transaction Disclosure Statement

01/24/2022

Form 8888

Direct Deposit of Refund to more than 1 account

01/24/2022

Form 8889

Health Savings Accounts (HSAs) - Known Limitations
Line-by-Line instructions are available

01/24/2022

Form 8906

Distilled Spirits Credit - Known Limitations

01/24/2022

Form 8908

Energy Efficient Home Credit - Known Limitations

01/24/2022

Form 8910

Alternate Motor Vehicle Credit - Known Limitations

01/24/2022

Form 8911

Alternate Fuel Vehicle Refueling Credit - Known Limitations

01/24/2022

Form 8915-F

Qualified Disaster Retirement Plan Distributions and Repayments 01/24/2022

Form 8919

Uncollected Social Security and Medicare Tax on Wages

01/24/2022

Form 8932

Credit for Employer Differential Wage Payments

01/24/2022

Form 8933

Carbon Dioxide Sequestration Credit

01/24/2022

Form 8936

Qualified Plug-in Electric Drive Motor Vehicle Credit

01/24/2022

Form 8938

Statement of Foreign Financial Assets - Known Limitations

01/24/2022

Form 8941

Credit for Small Employer Health Insurance Premiums

01/24/2022

Form 8949

Sales and other Dispositions of Capital Assets - Known Limitations
Line-by-Line instructions are available

01/24/2022

Form 8959

Additional Medicare Tax
Line-by-Line instructions are available

01/24/2022

Form 8960

Net Investment Income Tax - Individuals, Estates and Trusts

01/24/2022

Form 8962

Premium Tax Credit - Known Limitations
Line-by-Line instructions are available

01/24/2022

Form 8995

Qualified Business Income Deduction Simplified Computation 01/24/2022

Form 8995-A

Qualified Business Income Deduction 01/24/2022

Form 8995-A Sch A

Specified Service Trades or Businesses 01/24/2022

Form 8995-A Sch B

Aggregation of Business Operations 01/24/2022

Form 8995-A Sch C

Loss Netting and Carryforward 01/24/2022

Form 8995-A Sch D

Special Rules for Patrons of Agricultural or Horticultural Cooperatives 01/24/2022

Form 9465

Installment Agreement Request

01/24/2022

Form 982

Reduction of Tax Attributes Due to Discharge of Indebtedness

(And Section 1082 Basis Adjustment)

01/24/2022

Form W-2

Wage and Tax Statement - Known Limitations
Line-by-Line instructions are available

01/24/2022

Form W-2G

Certain Gambling Winnings
Line-by-Line instructions are available

01/24/2022

Forms with Known Limitations

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

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

Form 1040-SR, U.S. Tax Return for Seniors:

  • Use Form 1040. The differences between Form 1040 and Form 1040-SR are in appearance only. - back to list

Schedule A, Itemized Deductions:

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

Schedule B, Interest and Ordinary Dividends

Line 7b - only a single selection from the menu is possible. - back to list

Schedule E, Supplemental Income and Loss:

  • The program does not support multiple copies of page 2 of Schedule E. Taxpayers who need to list more entities than Parts II, III and IV allow will not be able to use this program to complete their tax return.
  • The program does not support filing Form 4562 with only page 2 (Parts II, III and IV) of Schedule E. To file Form 4562 with Schedule E, you must also transmit page 1 of Schedule E. If you do not have any property to list on page 1 of Schedule E, you will not be able to file Form 4562 with Schedule E. - back to list

Schedule EIC, Earned Income Credit:

The program does not support "Kidnapped" as additional information you can enter on the schedule. - back to list

Form 1116, Foreign Tax Credit:

  • Part II column (l) will not accept "909 TAXES" or "1099 TAXES" in lieu of a date. Additionally, you cannot write in the words "DIVIDENDS" and "WAGES" on Part I line 1(a) or "LSD" on line 24.
  • An AMT version of this form is not available. All copies if Form 1116 will transfer line 35 to Schedule 3, line 1. - back to list

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

Schedule AI -  Free File Fillable Forms does not currently support completing a separate Part II for each spouse, when the form instructions state you should do so. back to list

Form 2441, Child and Dependent Care Expenses:

The form will not accept "LAFCP" or "Tax EXEMPT" on as an entry on Line 1(c). - back to list

Form 3468, Investment Credit:

Only one Form 3468 can be added. - back to list

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

Form 4562 is not available from the "Add/View Forms" menu. This form is an attachment to Schedule C, Schedule E and Schedule F. The form is selected from the "Add" button directly from Schedule C, Schedule E and Schedule F. If you need to associate more than one Form 4562 to a Schedule C, Schedule E or Schedule F, you must create another Schedule C, Schedule E or Schedule F to associate with the additional Form 4562. The asset shown on Form 4562 must be listed on its "parent" Schedule C, Schedule E or Schedule F. The program restricts the user to attaching no more than two(2) 4562 Forms. - back to list

Form 5884, Work Opportunity Credit:

Only one Form 5884 can be added. - back to list

Form 6198, At Risk Limitations:

Form 6198 is not available from the "Add/View Forms" menu. This form is an attachment to Schedule C, Schedule E and Schedule F. The form is selected from the "Add" button directly from Schedule C, Schedule E and Schedule F. Each Schedule C, Schedule E or Schedule F should contain one associated Form 6198. - back to list

Form 6251, Alternative Minimum Tax-Individuals:

  • When line 35 equals zero, the form will not print or transmit with your return. This will not cause your return to reject. We suggest you print the individual form for your records.
  • The program does not support an AMT version of Form 1116. Line 30 of every Form 1116 you add to your return will total to Form 1040, line 48. - back to list

Form 6252, Installment Sale Income

Only one Form 6252 can be added. - back to list

Form 6765, Credit for Increasing Research Activities:

Only one Form 6765 can be added. - back to list

Form 6781, Gains and Losses from Section 1256 Contracts & Straddles:

Only one Form 6781 can be added. - back to list

Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request:

The program restricts the user to attaching no more than four (4) 8082 Forms. - back to list

Form 8275, Disclosure Statement:

Only one Form 8275 can be added. Page 2 of the form is not supported - back to list

Form 8275-R, Regulation Disclosure Statement:

Only one Form 8275-R can be added. Page 2 of the form is not supported - back to list

Form 8283, Noncash Charitable Contributions with 1098C:

Contributions of Motor Vehicles, Boats and Airplanes: Taxpayers are required to submit Form 1098C with Form 8283 if they donate a vehicle valued at $500 or more. Form 1098C is not supported; therefore, the taxpayer must mail in the return with the Form 1098C attached. The program restricts the user to attaching no more than four (4) 8283 Forms. - back to list

Form 8582, Passive Activity Loss Limitations:

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

Form 8586, Low-Income Housing Credit:

Only one Form 8586 can be added. - back to list 

Form 8594, Asset Acquisition Statement:

Only one Form 8594 can be added. - back to list

Form 8606, Nondeductible IRAs:

Each taxpayer and spouse on the return is able to add one Form 8606 to the return. You cannot add more than one Form 8606 for either the Taxpayer or Spouse. Forms 8915-C and 8915-D are not supported in the program. If you need these forms to complete Form 8606, you must mail in the return.  - back to list

Form 8609A, Annual Statement for Low-Income Housing Credit:

Only one Form 8609A can be added. - back to list 

Form 8820, Orphan Drug Credit:

Only one Form 8820 can be added. - back to list 

Form 8826, Disabled Access Credit:

Only one Form 8826 can be added. - back to list

Form 8829, Expense for Business Use of Home:

This form is not available from the "Add/View Forms" menu. You can only attach Form 8829 by first opening the associated Schedule C. You may only associate one Form 8829 to a Schedule C. If you need to associate more than one Form 8829 to a Schedule C, create another Schedule C's for the same business – associate one form 8829 to one Schedule C and the other form 8829 to the second Schedule C (properly allocating all other income and expense items). - back to list

Form 8834, Qualified Electric Vehicle Credit:

Only one Form 8834 can be added. - back to list

Form 8844, Empowerment Zone and Renewal Community Employment Credit:

Only one Form 8844 can be added. - back to list

Form 8845, Indian Employment Credit:

Only one Form 8845 can be added. - back to list

Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips:

Only one Form 8846 can be added. - back to list

Form 8853, Archer MSAs and Long-Term Care Insurance Contracts:

Taxpayers may only add one Page 2 - Section C Long-Term Care (LTC) Insurance Contracts, to page 1 of the form.  If your spouse also needs to complete Section C, you will not be able to use Free File Fillable Forms to efile the return. - back to list

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

  • If you qualify for American Opportunity Credit, the program will not allow you to opt to take the Lifetime Learning Credit instead.
  • Tip: Part III must be completed, for each student, before entering information in Part I and Part II. - back to list

Form 8881, Credit for Small Employer Pension Plan Startup Costs:

Only one Form 8881 can be added. - back to list

Form 8885, Health Coverage Tax Credit:

You cannot efile you return with this form attached. To file this form and receive a credit, this form requires you to attach documents associated with line 2. The Free File Fillable Forms program does not support attaching documents. If you need to include Form 8885 with your return, you must mail in your return. - back to list

Form 8889, Health Savings Accounts (HSAs):

If the Death of Account Beneficiary provision applies to you and you are not required to complete Part I, you will not be able to e-file your return with form 8889. You may complete your return, using Form 8889 and mail in your return.

Line 13 calculates the smaller of line 2 or 12. If you are instructed to add any amount to what is calculated for line 13, you will not be able to do so and still efile the return. You can manually complete Form 8889 and mail in your return. - back to list

Form 8906, Distilled Spirits Credit:

Only one Form 8906 can be added. - back to list

Form 8908, Energy Efficient Home Credit:

Only one Form 8908 can be added. - back to list

Form 8910, Alternate Motor Vehicle Credit:

Only one Form 8910 can be added. - back to list

Form 8911, Alternate Fuel Vehicle Refueling Credit:

Only one Form 8911 can be added. - back to list

Form 8938, Statement of Foreign Financial Assets:

Taxpayers may only attach one of these forms to their return. The form has two pages. Parts V and VI are on page 2. You may add, as continuation pages, a total 25 copies of page 2 (continuation pages). - back to list

Form 8949, Sales and other Dispositions of Capital Assets:

You will not be able to enter "EXPIRED" in columns (d) or (e). - back to list

Form 8962, Premium Tax Credit:

Line 26 is automatically calculated. If you are electing to use the alternative calculation for marriage, you cannot manually enter a zero on line 26. - back to list

Form W2, Wage and Tax Statement:

The Free File Fillable Forms W-2 only supports lines 12a, 12b, 12c and 12d. If your employer has more than 4 codes for line 12, you will not be able to enter the additional codes and have your return accepted. - back to list