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Line-by-Line Help Free File Fillable Forms

This is a Support Page for Free File Fillable Forms Users Only

 

Do not confuse or substitute this page with or for the official IRS instructions for the form or schedule you are completing. Always consult the form and schedule instructions.

If you have a tax law question, view the Interactive Tax Law Assistant page.

This page will tell you how the lines on the most commonly used forms and schedules work.

  • Click on a form or schedule in the table
  • Locate the line number you're having problems with

If your form is not in the table, review the Forms Problems page for information.

Note: Not all lines have an “Add” button for a form. Use the Add/View button. 

For a complete list of forms and schedules supported by the Free File Fillable Forms program, see the Supported Forms and Limitations page.

View How These Forms and Schedules Work

Form Number Form Name
Form 1040 U.S. Individual Income Tax Return
Form 1040A U.S. Individual Income Tax Return
Form 1040EZ Income Tax Return for Single and Joint Filers With No Dependents
Form 1040ES 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 A Itemized Deductions
Schedule B Interest and Ordinary Dividends
Schedule C Profit or Loss From Business
Schedule C-EZ Net Profit 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 2106EZ Unreimbursed 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 2555EZ Foreign Earned Income Exclusion
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
Schedule 8812 Additional Child Tax Credit
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 8917 Tuition and Fees Deduction
Form 8949 Sales and other Dispositions of Capital Assets
Form 8959 Additional Medicare Tax
Form 8962 Premium Tax Credit  
Form 8965 Health Coverage Exemptions
Form W-2 Wage and Tax Statement  
Form W2-G Certain Gambling Winnings  

 

Form 1040 U.S. Individual Income Tax Return (back to list)

After viewing the Form 1040 Line-by-Line instructions, if your question is not answered you may contact us.

Notes:

  1. “Done with this form” button-Refer to the User's Guide for questions about it.
  2. Deceased taxpayer- You can enter “Deceased” in the gray area on the top of the form above the “Individual Income Tax Return”
  3. Injured Spouse- You can enter “Injured Spouse” in the top left corner of the form
  4. Foreign Postal Code (FPC) – Enter five zero’s instead of your actual FPC. Review the International and Foreign Filer’s page for other helpful information.
  5. You cannot enter “NRA” on line 3 if your Spouse does not have a SSN or an ITIN. See the Supported Forms and Limitations page.
  6. Identity Protection PIN (IP PIN) – This program does not support the six-digit IP PIN for dependents
  • Line 6a and 6b- Check the applicable boxes and the total boxes checked will appear in the total box on the far right, after you select “Do the Math”
  • Line 6c- There are three boxes on the far right. Choose the appropriate box or boxes and manually enter the number of dependents.
  • Line 6d- the total of boxes 6a, 6b and 6c will appear after you select “Do the Math”
  • Line 7 is a manual entry. It has a pick-list with an associated (gray) description area and a column area, where you enter your wages, salaries, tips, etc. Enter your figure in the column for line 7. Do not make a selection from the pick-List or enter a figure in the associated gray area unless you have specific instructions to do so. (NOTE: The value FB is not in the pick-list. If you have Fringe Benefits that should be declared as income, you can include those amounts in your line 7 total and leave the two grey areas blank. You may receive a down-stream notice from the IRS making an inquiry about your line 7 total)
  • Line 8a is a manual entry until you complete Schedule B. When Schedule B  line 4  contains a figure, it will transfer to this line
  • Line 8b is a manual entry  
  • Line 9a is a manual entry until you complete Schedule B. When Schedule B  line 6  contains a figure, it will transfer to this line. This line also contains an add button, a pick-list and a grey area. Unless you are adding Form 8814, do not utilize any of these areas.  
  • Line 9b has three entry areas (1) a a Pick-List (2) a left gray box (3) a right gray box. Enter your total Qualified Dividends into area (3). See the instructions for an entry into areas (1) and (2)
  • Line 10 is a manual entry
  • Line 11 is a manual entry 
  • Line 12 will calculate with the figure(s) from Schedule C (line 31) and Schedule CEZ (line 3) when these schedules are completed. Figures from all the completed Schedule C’s and C-EZ’s will total on this line. (Note: Schedule C line 31 is a manual entry and Schedule CEZ will not transfer a loss) 
  • Line 13 has four entry areas (1) a checkbox (2) a Pick-List (3) a gray area (4) a column entry area. See the instructions for entry into areas 1 – 3. Area 4 is a manual entry until you complete Schedule D. If you are manually entering a loss, precede your number with a minus (-) sign. Otherwise, select Schedule D from Add/View Forms. When Schedule D line 16 contains a figure, it will transfer to this line. If your Schedule D figure does not transfer, there is an issue with your Schedule D.
  • Line 14 has an Add Button for Form 4797, a Pick-List and calculated field in the column. The column is a calculated filed and receives the number from Form 4797 line 18b. Do not use the Pick-List unless instructed to do so. 
  • Line 15 has two gray boxes and a final box in the far right column. Enter your total IRA distributions the first gray box. Enter the description of why the distributions are not all taxable in the second gray box. Enter your taxable distributions in the far right column and select “Do the Math.” If your total distributions are all taxable, delete everything except the number you entered in the column 
  • Line 16 has two gray boxes and a final box in the far right column. Enter your total Pensions and Annuities in the first gray box. Enter the description of why your Pensions and Annuities are not all taxable in the second gray box. Enter your taxable Pensions and Annuities in the far right column and select “Do the Math.” If your total Pensions and Annuities are all taxable, delete everything except the number you entered in the column 
  • Line 17 is a manual entry until you complete Schedule E. When Schedule E line 26 or line 41 contains a figure, it will transfer to this line. Figures from all completed Schedule E’s will total on this line.
  • Line 18 is a manual entry until you complete Schedule F. When Schedule F line 34 contains a figure, it will transfer to this line. (Note: Schedule F line 34 is a manual entry) 
  • Line 19 has three entry areas (1) left (2) middle and (3) in the column. Area 3 (the column) is manual entry. Do not enter information into areas 1 and 2 unless instructed to do so. See the instructions for these areas 
  • Line 20 has a pick list a grey box to the right of the pick list (20a) and a final box in the far right column (14b). Enter your total Social Security benefits in (20b). If your Social Security benefits are fully taxable, enter the same number in 20b. If your benefits are not fully taxable  (D = Married Filing separately and did not live with the spouse, LSE = Lump Sum Election or D LSE), use the pick list to enter a description of why your benefits are not fully taxable (D, LSE or D LSE), enter the full amount of your benefit in 20a and the taxable portion in 20b.
  • Line 21 has two manual entry areas (1) description area, (2) associated amount area and (3) a calculated column area. The column area will calculate when you enter a description of the income and an amount in areas (1`) and (2). If you have a negative amount, place a minus (-) symbol in front of your figure in area (2). Select “Do the Math” and your figure will appear in the column. 
  • Line 22 calculates and sums lines 7 – 21 
  • Lines 23 and 24 are manual entry
  • Line 25 is a manual entry but will receive will receive the figure from Form 8889, line 13, when Form 8889 is complete and line 13 contains a figure greater than zero. 
  • Line 26 has a gray space an “add” button and a column space for entering of moving expenses. If Form 3903 is completed, line 26 will calculate line 5 of Form 3903. Refer to Form 3903 instructions or Publication 521 for any entry into the gray area to the right of the “add” button 
  • Line 27 calculates Schedule SE line 6 
  • Line 28 is a manual entry. Do not place any information in the small grey area, left of the column. 
  • Lines 29 and 30 are manual entry 
  • Line 31 is a manual entry. Place the SSN of the recipient in the gray area and the amount in the column 
  • Line 32 is manual entry with a small grey area and an entry area in the column. See the instructions if you should place a “D” in the small grey area.  
  • Line 33 is manual entry. The maximum amount you should place here is $2,500
  • Line 34 calculates from line 6 of Form 8917 
  • Line 35 is manual entry but will calculate line 25 of Form 8903, if attached 
  • Line 36 has two gray areas and an entry area in the column. The column area calculates the sum of lines 23 – 35. The first gray area will accept letters and numbers. The second gray area will only accept an amount. Enter information into these gray areas only if you have specific instructions to do so. (See Form 1040 Instructions and or Publication 517) 
  • Line 37 calculates line 22 minus line 36 
  • Line 38 calculates the figure on line 37 
  • Line 39a has small check boxes that are manual entry and a larger box that calculates the number of small boxes checked 
  • Line 39b is a manual checkbox 
  • Line 40 is a manual entry.
  • Line 41 calculates line 38 minus line 40 
  • Line 42 is a manual entry 
  • Line 43 calculates line 41 minus line 42 
  • Line 44 is entered manually, it will not calculate for you. There are three checkboxes (a, b and c), with associated “add” buttons and grey areas. There is a final entry area in the column, for all tax associated with line 44. Review Line 44 instructions and, in the column, enter all the tax that applies. NOTE: Section 962 tax is not supported for checkbox c because a statement is required to support Section 962 amounts and the program does not support filing such statements.
    • Checkbox a: Use the “add” button to select Form 8814. Complete Form 8814 and enter the tax amount from Form 8814 into the grey area
    • Checkbox b: Use the “add” button(s) to select the appropriate Form 4972. Complete the form(s) and enter the tax from Form 4972 into the grey area
    • Checkbox c: Make a selection for what this checkbox will represent, either “ECR” or “1291Tax”, and place the associated tax amount into the grey area.
  • Line 45 calculates from Form 6251 line 35 
  • Line 46 calculates from Form 8962 line 29 
  • Line 47 calculates the sum of lines 44, 45 and 46 
  • Line 48 is a manual entry but will calculate from line 30 of Form 1116, if attached 
  • Line 49 calculates from line 11 of Form 2441 
  • Line 50 calculates from line 19 of Form 8863 
  • Line 51 calculates form line 12 of Form 8880 
  • Line 52 is a manual entry 
  • Line 53 calculates from Form 5695 line 15 
  • Line 54 is manual entry when (1) no checkboxes are checked (2) when more than one checkbox is checked, or (3) when only the last checkbox is checked. Otherwise line 54 will transfer from Form 3800 line 30 or Form 3801 line 25 
  • Line 55 calculates the sum of lines 48 – 54 
  • Line 56 calculates line 47 minus line 55 
  • Line 57 calculates from Schedule SE line 5. It has two “add” buttons and a gray area before the column of numbers. The only acceptable entries into the gray area are: “F4029”, F4361”, “EXEMPT-NOTARY” or “EXEMPT COMMUNITY INCOME” 
  • Line 58 calculates Form 4137 line 13 and/or Form 8919 line 13, when attached 
  • Line 59 has two “add” buttons and a gray area before the column of numbers. It is a manual entry line until Form 5329 is completed. The following lines will calculate to line 59 when Form 5329 is complete: 4, 8, 17, 33, 41, 49 or 53. See the instruction if you need to enter “NO” in the gray area to the left of the column 
  • Lines 60a and 60b are manual entry
  • Line 61 is a manual entry with a checkbox. Either enter your figure or check the box.   
  • Line 62 is a manual entry and has three checkboxes and a gray area before the column. Checkboxes (a) and (b) will check when Form 8959 and/or Form 8960 are added to the return. See the form instructions and related publications for checking checkbox (c)  and any code to enter 
  • Line 63 will calculate if you have a figure on line 44 
  • Line 64 is a manual entry 
  • Line 65 is a manual entry and has a gray area before the column. See the form instructions regarding any SSN that should be entered into the gray area 
  • Line 66a is a manual entry and has a gray area before the column. See the form instructions and related publications to determine if you should enter “NO” or “CLERGY.” NOTE: You cannot enter “EIC” in this area at this time. Use The EITC Assistant to figure the amount to enter on line 66a 
  • Line 66b is a manual entry. See the instructions for any entry 
  • Line 67 is calculated from Form 8812 line 13 
  • Line 68 is calculated from Form 8863 line 8 
  • Line 69 is calculated from Form 8962 line 26 
  • Line 70 and 71 are manual entry 
  • Line 72 is calculated from Form 4136 line 17 
  • Line 73 is calculated and has two checkboxes (a) and (d). Checkbox (a) is for Form 2439 and will self check when Form 2439 is added to your return. Checkbox (d) has an associated pick-list and a gray area beneath the pick-list. To use checkbox (d), check the box, select a description from the pick-list and enter an amount in the gray area below the pick-list. Line 73 will calculate the amount from Form 2439 line 2 and/or the amount in the checkbox (d) gray area 
  • Line 74 has two gray areas and calculates lines 64, 65, 66a and 67 – 73. The two gray areas are for taxpayers filing Form 8689. Line 74 will also include the amount placed in the second gray area as part of the calculation Line 75 calculates line 74 minus line 63 if a refund is due, otherwise it will remain blank 
  • Line 76a calculates from line 75 
  • Line 76b is manual entry of routing number. Make sure this number is correct (See page 72 of the instructions) 
  • Line 76c manual selection of checking or savings 
  • Line 76d is manual entry of account number. Make sure this number is correct (See page 72 of the instructions) 
  • Line 77 manual entry and will calculate a reduction on line 76a 
  • Line 78 calculates line 63 minus line 74 if a balance is owed, otherwise it will remain blank 
  • Line 79 calculates from Form 2210 line 17 or 27 
  • Third Party Designee- Manual entry areas 
  • Sign Here- 
    • (1) There is a notification to select the STEP 2 Tab, at the top of the screen, to begin the efile process 
    • (2) Manual entry spaces for taxpayer and spouse occupation 
    • (3) Manual entry of ten-digit phone number 
    • (4) Manual entry of a six digit Identity Protection PIN (IP PIN). Note: (1) the program supports the IP PIN for the primary taxpayer and spouse, if both have one. Make sure you enter the IP PIN for Taxpayer and/or Spouse in its designated space, (2) The IP PIN is not your signature PIN, (3) The signature PIN is entered in STEP 2.

Form 1040A U.S. Individual Income Tax Return (back to list

After viewing the Form 1040A Line-by-Line instructions, if your question is not answered you may contact us

Notes:

  1. “Done with this form” button-Refer to the User's Guide for questions about it.
  2. Deceased taxpayer- You can enter “Deceased” in the gray area on the top of the form above the “Individual Income Tax Return”
  3. Injured Spouse- You can enter “Injured Spouse” in the top left corner of the form
  4. Foreign Postal Code (FPC) – Enter five zero’s instead of your actual FPC. Review the International and Foreign Filer’s page for other helpful information.
  5. You cannot enter “NRA” on line 3 if your Spouse does not have a SSN or an ITIN. See the Supported Forms and Limitations page.
  6. Identity Protection PIN (IP PIN) – This program does not support the six-digit IP PIN for dependents
  • Line 6a and 6b- Check the applicable boxes and the total boxes checked will appear in the total box on the far right, after you select “Do the Math”
  • Line 6c- Manually enter the number of dependents in the box(es) on the far right 
  • Line 6d- the total of boxes 6a, 6b and 6c will appear after you select “Do the Math” 
  • Line 7 is manual entry. It has a pick-list with an associated (gray) description area and a column area, where you enter your wages, salaries, tips, etc. Enter your figure in the column for line 7. Do not make a selection from the pick-List or enter a figure in the associated gray area unless you have specific instructions to do so. (NOTE: The value FB is not in the pick-list. If you have Fringe Benefits that should be declared as income, you can include those amounts in your line 7 total and leave the two grey areas blank. You may receive a down-stream notice from the IRS making an inquiry about your line 7 total) 
  • Line 8a is a manual entry until you complete Schedule B. When Schedule B  line 4  contains a figure, it will transfer to this line 
  • Line 8b is a manual entry  
  • Line 9a is a manual entry until you complete Schedule B. When Schedule B  line 6  contains a figure, it will transfer to this line
    • Lines 9b and 10 are manual entry
  • Line 11 has two gray boxes and a final box in the far right column. Enter your total IRA distributions the first gray box. Enter the description of why the distributions are not all taxable in the second gray box. Enter your taxable distributions in the far right column and select “Do the Math.” If your total distributions are all taxable, delete everything except the number you entered in the column 
  • Line 12 has two gray boxes and a final box in the far right column. Enter your total Pensions and Annuities in the first gray box. Enter the description of why your Pensions and Annuities are not all taxable in the second gray box. Enter your taxable Pensions and Annuities in the far right column and select “Do the Math.” If your total Pensions and Annuities are all taxable, delete everything except the number you entered in the column 
  • Line 13 has two gray boxes and a final box in the far right column. The first gray box is for entering “REPAID” and the second gray box is for entering the repaid amount. Review the instructions for the amount to enter in the far right column and select “Do the Math.” 
  • Line 14 has a pick list a grey box to the right of the pick list (14a) and a final box in the far right column (14b). Enter your total Social Security benefits in (14a). If your Social Security benefits are fully taxable, enter the same number in 14b. If your benefits are not fully taxable, use the pick list to enter a description of why your benefits are not fully taxable (D, LSE or D LSE), enter the full amount of your benefit in 14a and the taxable portion in 14b.
  • Line 15 calculates the sum of lines 7 through 14b
    • Lines 16 and 17 are manual entry
  • Line 18 is a manual entry (currently limited to $2,500) 
  • Line 19 is calculated from line 6 of Form 8917 
  • Line 20 calculates the sum of lines 16, 17, 18 and 19 
  • Line 21 calculates line 15 minus line 20 
  • Line 22 receives the figure from line 21 
  • Line 23a has four manual entry checkboxes and a final box that calculates the total of the boxes checked 
  • Line 23b has a manual entry checkbox 
  • Line 24 is a manual entry 
  • Line 25 calculates line 22 minus line 24 
  • Line 26 calculates by multiplying line 6d times the exemption amount 
  • Line 27 calculates line 25 minus line 26 
  • Line 28 is manual entry and has two gray boxes and a final gray box in the column. The first gray box is for a description (“ECR” or “AMT”) and the second gray box is for the associated ERC or AMT amount. The gray box in the column is where you enter your total tax amount
  • Line 29 calculates from Form 8962 line 29 
  • Line 30 calculates the sum of lines 28 and 29 
  • Line 31 calculates from Form 2441 line 11 
  • Line 32 calculates from Schedule R line 22 
  • Line 33 calculates from Form 8863 line 19 
  • Line 34 calculates from Form 8880 line 12 
  • Line 35 is a manual entry 
  • Line 36 calculates the sum of lines 31 through 35 
  • Line 37 calculates line 30 minus line 36 
  • Line 38 is manual entry of a checkbox and an amount 
  • Line 39 calculates the sum of lines 37 and 38 
  • Line 40 is a manual entry 
  • Line 41 is manual entry and has a gray box, a Pick-List and a final gray area in the column. The first gray box is for an SSN. If you enter an SSN, you must make a selection from the menu area. Place your estimated tax payment in the gray column area. Review the form instructions 
  • Line 42a is a manual entry and has a gray area before the column. See the form instructions and related publications to determine if you should enter “NO” or “CLERGY” in the area before the column. NOTE: You cannot enter “EIC” in this area at this time. Use The EITC Assistant to figure the amount to enter on line 42a 
  • Line 42b is a manual entry. See the instructions for any entry 
  • Line 43 calculates from Form 8812 line 13 
  • Line 44 calculates from Form 8863 line 8 
  • Line 45 calculates from Form 8962 line 26 
  • Line 46 has two gray areas calculates lines 40, 41, 42a, 43, 44 and 45. The two gray areas are for taxpayers filing Form 8689. Line 46 will also include the amount placed in the second gray area as part of the calculation 
  • Line 47 calculates line 39 minus line 46 if a refund is due, otherwise it will remain blank 
  • Line 48a calculates from line 47 
  • Line 48b is manual entry of routing number. Make sure this number is correct (See page 46 of the instructions) 
  • Line 48c manual selection of checking or savings 
  • Line 48d is manual entry of account number. Make sure this number is correct (See page 46 of the instructions) 
  • Line 49 manual entry and will calculate a reduction on line 48a 
  • Line 50 calculates line 39 minus line 46 if a balance is owed, otherwise it will remain blank 
  • Line 51 calculates from Form 2210 line 17 or 27 
  • Third Party Designee- Manual entry areas 
  • Sign Here- 
    • (1) There is a notification to select the STEP 2 Tab, at the top of the screen, to begin the efile process 
    • (2) Manual entry spaces for taxpayer and spouse occupation 
    • (3) Manual entry of ten-digit phone number 
    • (4) Manual entry of a six digit Identity Protection PIN (IP PIN). Note: (1) the program supports the IP PIN for the primary taxpayer and spouse, if both have one. Make sure you enter the IP PIN for Taxpayer and/or Spouse in its designated space, (2) The IP PIN is not your signature PIN, (3) The signature PIN is entered in STEP 2.

Form 1040EZ U.S. Individual Income Tax Return for Single and Joint Filers With No Dependents (back to list

After viewing the Form 1040EZ Line-by-Line instructions, if your question is not answered you may contact us

Notes:

  1. “Done with this form” button-Refer to the User's Guide for questions about it.
  2. Deceased taxpayer- You can enter “Deceased” in the gray area on the top of the form above the “Individual Income Tax Return”
  3. Injured Spouse- You can enter “Injured Spouse” in the top left corner of the form
  4. Foreign Postal Code (FPC) – Enter five zero’s instead of your actual FPC. Review the International and Foreign Filer’s page for other helpful information.
  5. You cannot enter “NRA” on line 3 if your Spouse does not have a SSN or an ITIN. See the Supported Forms and Limitations page.
  6. Identity Protection PIN (IP PIN) – This program does not support the six-digit IP PIN for dependents
  7. Form 1099R cannot be added- You must use Form 1040 or 1040A
  • Line 1 is a manual entry with a Pick-List, an associated gray area for the Pick-List and a column entry area. Enter your figure in the column for line 7. Do not make a selection from the menu or enter a figure in the associated gray area unless you have specific instructions to do so
  • Line 2 is a manual entry with two small gray areas before the column and a third gray area in the column. Enter your figure in the column. If you have Tax Exempt Interest, enter “TEI” in the first gray area and the TEI amount in the second gray area 
  • Line 3 is a manual entry with two small gray areas before the column and a third gray area in the column. Enter your figure in the column. The first gray area is where you would enter “REPAID” and the second gray area is where you would enter the associated repaid amount 
  • Line 4 calculates the sum of lines 1, 2 and 3 
  • Line 5 is manual entry 
  • Line 6 calculates line 4 minus line 5 
  • Line 7 is manual entry 
  • Line 8a is manual entry with a gray area before the column and another gray are in the column. Place you figure in the column. See the form instructions and related publications to determine if you should enter “NO” in the gray area before the column. NOTE: You cannot enter “EIC” in this area at this time. Use The EITC Assistant to figure the amount to enter on line 8a 
  • Line 8b is a manual entry. See the instructions for any entry 
  • Line 9 calculates the sum of lines 7 and 8a in the column area. Before the column, there are two gray areas used to enter any payment you made when filing an extension (Form 4868). If you made such payment, enter “4868” in the first gray area and the associated payment amount in the second gray area. Line 9 will add the payment amount to the sum of line 7 and 8a 
  • Line 10 is manual entry. You must find and enter your tax from the tax table 
  • Line 11 is manual entry. Check the checkbox if you had full year coverage  
  • Line 12 calculates the sum of lines 10 and 11 
  • Line 13a calculates line 9 minus line 12 when line 9 is greater than 12 
  • Line 13b is manual entry. Make sure you enter your correct routing number. (See page 20 of the instructions) 
  • Line 13c is manual selection of a checking or savings Radio Button. You must make a selection if you elect direct deposit of a refund 
  • Line 13d is manual entry. Make sure you enter your correct account number. (See page 20 of the instructions) 
  • Line 14 calculates line 12 minus line 9 when line 12 is greater than 9 
  • Third Party Designee- Manual entry areas 
  • Sign Here- 
    • (1) There is a notification to select the STEP 2 Tab, at the top of the screen, to begin the efile process 
    • (2) Manual entry spaces for taxpayer and spouse occupation 
    • (3) Manual entry of ten-digit phone number 
    • (4) Manual entry of a six digit Identity Protection PIN (IP PIN). Note: (1) the program supports the IP PIN for the primary taxpayer and spouse, if both have one. Make sure you enter the IP PIN for Taxpayer and/or Spouse in its designated space, (2) The IP PIN is not your signature PIN, (3) The signature PIN is entered in STEP 2.

Form 1040ES Estimated Tax Payments (back to list)

This form will not transmit with your return. Print this form and mail in your payments

Form 1099-R (back to list

After viewing, if the Form 1099-R Line-by-Line instructions do not answer your question(s), you may contact us.

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. Add this form from Step 2 Section 1

General Information about this form

  • Add this form from Step 2 Section 1 
  • You must use Form 1040 or 1040A if you have a 1099R 
  • Transmission errors will result if you enter any special characters (e.g. &, $) commas or apostrophes in the Payors name. Also, do not enter any foreign characters 
  • You must enter information in any field that is watermarked “required” 
  • 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 Pick-List for entering your state abbreviation 
  • All fields on this form are manual entry. Instructions on specific boxes are below:

Box 7 has entry area 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 paper1099-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.

Schedule A Itemized Deductions (back to list

After viewing, if Schedule A Line-by-Line instructions do not answer your question(s), you may contact us.

Note on Printing: - Schedule A must be complete. Make sure line 29 is manually entered

  • Line 1 is a manual entry 
  • Line 2 will transfer the figure from Form 1040 line 38 when there is a figure on Form 1040 line 38 and there is an entry on Schedule A, line 1 
  • Line 3 is a manual entry 
  • Line 4 calculates line 1 minus line 3, when there is a number on line 2
  • Line 5 is a manual entry. Select radio button (a) or (b) to validate your entry 
  • Lines 6 and 7 are manual entry 
  • Line 8 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 their total in the lower area. 
  • Line 9 calculates the sum of lines 5, 6, 7 and 8 
  • Line 10 is manual entry 
  • Line 11 is manual entry and only has room for one for entity to enter. If you have more than one entity to enter, you cannot efile the return 
  • Lines 12 and 13 are manual entry 
  • Line 14 is manual entry. Form 4952 line 8 will transfer if Form 4952  is completed 
  • Line 15 calculates the sum of lines 10 through14 
  • Lines 16, 17 and 18 are manual entry 
  • Line 19 calculates the sum of lines 16, 17 and 18 
  • Line 20 is calculated and receives line 18 of Form 4684 
  • Lines 21 and 22 are manual entry 
  • Line 23 calculates and sums from the gray entry areas to the left of the column. There are entry areas for two descriptions and corresponding amounts. Enter the description in the gray box furthest left and your amount for the item in the next box. Use the gray boxes below the first ones to enter a second item. If you have more than two items, combine descriptions in the same area (e.g. Item 1 and Item 2) and give a total for those items in the corresponding amount area. When “Do the Math” is selected, the amounts are summed in the column 
  • Line 24 calculates and sums lines 21, 22 and 23 
  • Line 25 will transfer the figure from Form 1040 line 38 when there is a figure on Form 1040 line 38 and a figure on Schedule A line 24 
  • Line 26 calculates a percentage of line 25 
  • Line 27 calculates line 24 minus line 26 
  • Line 28 has a calculated column and two lines for descriptions and associated amounts, left of the column. Use the Pick-List 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 efile. When “Do the Math” is selected, the amounts are summed in the column 
  • Line 29- Is a manual entry line, it will not calculate for you. Unless you total and enter your deductions on this line, your Schedule A information will not transfer to your main form. Make sure to select one of the Yes/No radio buttons before entering your figure on line 29

Schedule B Interest and Ordinary Dividends (back to list

After viewing, if Schedule B Line-by-Line instructions do not answer your question(s), you may contact us.

  • Line 1 is a manual entry for both payer and amount 
  • Line 2 calculates the sum of the line 1 amounts. For additional payers and amounts, select the “add” button 
  • Line 3 calculates from Form 8815 line 14 
  • Line 4 calculates line 2 minus line 3 and transfers the amount to Form 1040 or Form 1040A line 8a 
  • Line 5 is a manual entry for both payer and amount. For additional payers and amounts, select the “add” button 
  • Line 6 calculates the sum of line 5 amounts and transfers the amount to Form 1040 or Form 1040A line 9a 
  • Line 7a and 7b are manual entries of Yes/No radio buttons 
  • Line 8 is a manual entry of a Yes/No radio button

Schedule C Profit or Loss From Business (back to list

After viewing, if Schedule C Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: 

  1. You may add multiple copies of Schedule C. Each Schedule C you complete will total to line 12 of Form 1040
  2. 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 28 calculates the sum of lines 8 through 27a 
  • Line 29 calculates line 7 minus line 28 
  • Lines 30 is a manual entry 
  • Line 31 is a manual entry line. You must enter your NET PORFIT or LOSS on thist for Form 1040 line 12 to receive Schedule C information. If you have a net loss, you must enter a minus symbol (-) in front of your figure.
  • Line 32 is a manual entry of Radio Button 32a or 32b
  • Line 33 is a manual selection of Radio Button a, b or c 
  • Line 34 is a manual selection of  a Yes/No Radio Button 
  • 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 Radio Buttons
  • Line 48 calculates all of Part V Other Expense

Schedule C-EZ Net Profit from Business (back to list)

After viewing, if Schedule C-EZ Line-by-Line instructions do not answer your question(s), you may contact us.

  1. There are two different Schedule C-EZ's. One is for the “Taxpayer” and another for the “Spouse.” If the wrong name and SSN appears in the header, you have selected the wrong C-EZ.
  2. The Taxpayer and Spouse may each complete only one Schedule C-EZ. Review the Schedule C-EZ restrictions at the top of the form.
  3. Complete the top section of the form before entering income and expenses
  • Lines 1 and 2 are manual entry 
  • Line 3 will calculate when line A is completed and line 1 has figure entered. Note: Line 3 must be a positive number, otherwise line 3 will not transfer to Form 1040 line 12

Schedule D Capital Gains and Losses (back to list

After viewing, if Schedule D Line-by-Line instructions do not answer your question(s), you may contact us.

Use the Add/View menu at the top of the page to add this schedule

  •  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 Radio Button A checked on Form 8949. This line will total figures from all copies of completed 8949 forms 
  • Line 2 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Radio Button checked on Form 8949. This line will total figures from all copies of completed 8949 forms 
  • Line 3 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Radio Button checked on Form 8949. This line will total figures from all copies of completed 8949 forms 
  • Line 4, 5 and 6 are manual entry Note- If line 6 is a loss, precede your number with a minus symbol (-) 
  • Line 7 calculates the sum of lines 1a column (h) through 6 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 Radio Button D is checked on Form 8949. This line will total figures from all copies of completed 8949 forms  
  • Line 9 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Radio Button E is checked on Form 8949. This line will total figures from all copies of completed 8949 forms 
  • Line 10 columns (d), (e), (g) and (h) are calculated when you add Form 8949 and have Radio Button F is checked on Form 8949. This line will total figures from all copies of completed 8949 forms 
  • Lines 11 – 14 are manual entry. Note- If line 14 is a loss, precede your number with a minus symbol (-) 
  • Line 15 calculates the sum of lines 8a column (h) through 14 column (h) 
  • Line 16 calculates the sum of lines 7 and 15. If a gain, line 16 transfers to Form 1040 line 13 
  • Line 17 is manual selection of a Yes/No Radio Button 
  • Lines 18 and 19 are manual entry 
  • Line 20 is manual selection of a Yes/No Radio Button 
  • Line 21 is a manual entry. Precede your loss with a minus symbol (1). Line 21 loss will transfer to Form 1040 line 13 
  • Line 22 is a manual selection of a Yes/No Radio Button

Schedule E Supplemental Income and Loss (back to list

After viewing, if Schedule E Line-by-Line instructions do not answer your question(s), you may contact us.

Notes:

  1. Schedule E is not available if you select Form 1040A or Form 1040EZ as your main form.
  2. 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 and efile their tax return.
  3. 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).
  4. 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 Copy1 one of Schedule E
  • Lines A and B are manual entry Radio Buttons 
  • 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 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)”  
  • Line 2 is a manual entry of income for the properties listed in A, B and C for rental/personal days and QJV 
  • Lines 3is a manual entry
  • Line 4 is a manual entry. Make sure you select “Royalties” from the “Types of Property” Pick-List, otherwise, lines 20 and 23b will not calculate for your royalties.
  • Lines 5 through 18 are manual entry of expenses related to properties
  • Line 19 is manual entry of “Other Expenses.” There are five lines to list descriptions these 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 Pick List 
  • Line 21 is a manual entry. If a loss, place a minus symbol (-) in front of your figure 
  • 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 is a manual entry line. Total and enter your losses from lines 21 and 22. If you have more than one Schedule E, enter the total of line 25 on Copy 1 of Schedule E for all Schedule E’s.
  • Line 26 sums lines 24 and 25 and transfers the figure to Form 1040 line 17
  • Line 27 is a manual entry of a Yes/No Radio Button 
  • Lines 28 A through D columns (a) through (j) are manual entry. Columns (f) through (j) are never entered with a minus sign (-). 
  • Line 29a columns (g) and )(j) calculates the sum of line 28 columns (g) and (j) 
  • Line 29b columns (f), (h) and (i) calculates the sum of line 28 columns (f), (h) and (i) 
  • Line 30 calculates the sum of line 29a columns (g) and (j) 
  • Line 31 calculates the sum of line 29b columns (f), (h) and (i) 
  • Line 32 calculates the sum of lines 30 and 31
  • Line 33A and 33B 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 is a manual entry. Form 4835 line 32 will calculate to this line when attached 
  • Line 41 calculates the sum of lines 26, 32, 37, 39 and 40. Line 41 is transferred to Form 1040 line 17 
  • Lines 42 and 43 are manual entry

Schedule EIC Earned Income Credit (back to list

After viewing, if Schedule EIC Line-by-Line instructions do not answer your question(s), you may contact us.

  • 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 
  • Lines 4a and 4b is manual entry of the Yes/No Radio button 
  • Line 5 is manual entry from the menu of relationships 
  • Line 6 is a manual entry

Schedule F Profit or Loss From Farming (back to list

After viewing, if Schedule F Line-by-Line instructions do not answer your question(s), you may contact us.

Notes:

  1. 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.
  2. 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 the sum of lines 1(a) and 1(b) 
  • 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
  • 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 gray description areas and an 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 gray area and an entry area in the column. The gray area is for entering “PAL.” Read the form instructions before entering “PAL” into this area 
  • Lines 35 and 36 are manual entry, with YES/NO Radio Buttons
  • Line 37 is manual entry 
  • Lines 38 (a and b) and 39 (a and b) are manual entry 
  • Lines40a, b and c are manual entry 
  • Lines 41, 42 and 43 are manual entry 
  • Line 44 calculates the sum pf lines 37, 38b, 39b, 40a, 40c, 41, 42 and 43 
  • Lines 45 and 46 are manual entry 
  • Line 47 calculates the sum of lines 45 and 46 
  • Line 48 is a manual entry 
  • Line 49 calculates line 47 minus line 48 
  • Line 50 calculates line 44 minus line 49. The figure is also transferred to line 9

Schedule H Household Employment Taxes (back to list

After viewing, if Schedule H Line-by-Line instructions do not answer your question(s), you may contact us.

  • Manually select the appropriate Yes/No Radio Buttons A – C and follow the instructions according to your response. 
    • Note: lines 2, 4, 6 and 8 will calculate if A is “Yes”
    • Note: line 8 will calculate B is “Yes”
  • Line 1 is manual entry
  • Line 2 calculates the product of line 1 times the percent shown on line 2
  • 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 8 calculates the sum of lines 2, 4, 6 and 7
  • Line 9 is a manual entry of a Yes/No Radio Button
  • Lines 10, 11, and 12 are manual entry of Yes/No Radio Buttons
  • 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 only when the “Yes” Radio Buttons are selected on lines 10, 11 and 12
  • Line 17 has two rows and eight columns. Columns (a), (b), (c), (d) and (h) are manual entry. Columns (e), (f) and (g) calculate whenever line 10, 11 or 12 has “No” selected. 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 time the percent shown on line 21
  • Line 22 calculates the product of line 20 time the percent shown on line 22
  • Line 23 is manual entry
  • Line 24 calculates the difference of line 21 minus line 23
  • Line 25 calculates the amount from line 8 or zero
  • Line 26 calculates the sum of lines 16 and 25 or lines 24 and 25. This amount will not automatically transfer to your Form 1040
  • Line 27 is manual entry of a Yes/No Radio Button. Note: You cannot e-file Schedule H by itself. You must e-file it as an attachment to Form 1040. Select the “Yes” Radio Button and leave the address and signature portion of Schedule H blank

Schedule SE Self-Employment Tax (back to list

After viewing, if Schedule SE Line-by-Line instructions do not answer your question(s), you may contact us.

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.

Section A (Short)        

  • Line 1a is a manual entry line- enter a loss with a minus symbol (-)f line 4 is less than $400, otherwise it calculates the  figure and transfers it to Form 1040 line 57 
  • Line 6 will not calculate if line 5 is zero or blank, otherwise it calculates the figure and placed it on Form 1040 line 27

Section B (Long)

  • 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 sums 1a, 1b and 2 
  • Line 4 a calculates a % of line 3 
  • Line 4 b transfers you figure from lines 15 and / or 17 
  • Line 5a is a manual entry line 
  • Line 5b calculates a % of line 5a 
  • Line 6 sums lines 4c and 5b 
  • Line 7 is a manual entry line 
  • 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 and sums 8a minus  8c 
  • Line 9 will calculate the difference between line 7 and line 8d

Form 1116 Foreign Tax Credit (back to list

After viewing, if Form 1116 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes:

  1. AMT Version - There is no AMT version. You cannot add additional 1116 Forms and keep them from adding to 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, in order for you to efile, per the instructions, there would have to be a separate Form 1116 for AMT use, which would not add to line 48 of Form 1040
  2. Attaching Statements - If you need to add statements and you will not be able to use this program to efile your return
  • a, b, c, d or e: Make a Radio Button selection
  • f:  Manually entry a country name
  • g: Manually enter a foreign country or US Possession name in the column(s) A, B and/or C 
  • Line 1a 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
  • (h) and (i) is a Radio Button selection 
  • Part II, Lines A, B and C are manual entries in columns (j) through (r). Column (j) will not accept "909 TAXES" or "1099 TAXES" in lieu of a date. If you need to enter this information, you will have to print and mail in the return.
  • Column (s) calculates the sum of columns (o), (p), (q) and (r) for rows A, B and C 
  • Line 8 column (s) sums column (s) for rows A, B and C and transfers that number to line 9
  • Line 9 is calculated and receives the number from line 8 column (s) 
  • 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 the product of lines 19 and 20 
  • Line 22 calculates the smaller of lines 14 or 21. If no entry on line 14, line 22 is manual entry. If only one Form 1116 is completed, line 22 transfers to line 28. You cannot write “LSD” on this line. If you need to enter this information, you will have to print and mail in the return.
  • Lines 23, 24, 25 and 26 are manual entry if more than one Form 1116 is completed; otherwise, any numbers entered will disappear when “Do the Math” is selected 
  • Line 27 calculates the sum of lines 23 through 26 
  • Line 28 calculates the smaller of lines 21 or 27 
  • Line 29 is manual entry 
  • Line 30 calculates line 28 minus line 29. This figure also transfers to Form 1040, line 48

Form 2106 Employee Business Expenses (back to list

After viewing, if Form 2106 Line-by-Line instructions do not answer your question(s), you may contact us.

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 line 9a and 9b 
  • 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 Radio Buttons 
  • 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

Form 2106EZ Unreimbursed Employee Business Expenses (back to list

After viewing, if Form 2106EZ Line-by-Line instructions do not answer your question(s), you may contact us.

  • Line 1 calculates the product of line 8a times the decimal on line 1 
  • Lines 2, 3, 4 and 5 are manual entry 
  • Line 6 calculates the sum of lines 1 through  5 (Note: You must manually transfer this figure to your Schedule A)
  • Lines 7, 8a, 8b and 8c are manual entry 
  • Lines 9, 10, 11a and 11b are manual entry of Yes/No Radio Buttons

Form 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts (back to list

After viewing, if Form 2210 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes:

  1. If the form instructions indicate you are not required to complete Form 2210, you will not be able to efile with Form 2210 attach and have your return accepted. Therefore, you can efile this form only when you select Box C and/or D from Part II. If you select Box A and/or Box B, you will have to mail in your return.
  2. 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.
  3. Part III, (Short Method), line 11 will not calculate unless you select Box B in Part II. If you enter an amount on line 17, that figure will transfer to Form 1040, line 79 or Form 1040A line, 51. However, as explained earlier, Box B requires you to attach a statement to the return, explaining the waiver request and Free File Fillable Forms does not support attaching such documents.
  • Line 1 is calculated an imports the figure from Form 1040 line 56 
  • 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 calculates by importing a figure from Form 1040 line 64 and 71 or Form 1040A line 40 
  • 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 Reason for Filing - Is manual selection of one or more checkboxes
  • Line 10 is manual entry 
  • Line 11 calculates by importing the figure from line 6 when line 10 contains a figure (Line 11 will only calculate when you select radio button B in Part II). However, Box  B requires you to attach a statement to the return, explaining the waiver request, and this program will not allow such attachments. 
  • Line 12 is manual entry 
  • Line 13 calculates the sum of lines 11 and 12 
  • Line 14 calculates line 10 minus line 13 
  • Line 15 calculates the product of line 14 times the decimal on line 15 
  • Line 16 is manual entry 
  • Line 17 calculates line 15 minus line 16 and transfers the figure to Form 1040 line 79 or Form 1040A line 51
  • Line 18, columns a, b, c and d calculate, based upon the selection of Radio Button C or D on Part II 
  • Line 19 is manual entry for all columns 
  • Line 20 calculates base on line 26. Line 20b imports line 26a. Line 20c imports line 26b. Line 20d imports line 26c 
  • Line 21b calculates the sum of lines 19b and 20b. Line 21c calculates the sum of lines 19c and 20c. Line 21d calculates 
  • Line 22b receives the amount from line 25a. 
  • Line 22c calculates the sum of lines 24b and 25b. 
  • Line 22d calculates the sum of lines 24c and 25c 
  • Line 23a calculates by importing the figure from line 19a. 
  • Line 23b calculates line 21b minus 22b. 
  • Line 23c calculates line 21c minus 22c. Line 23d calculates line 21d minus 22d 
  • Line 24b calculates line 21b minus 22b, when 23b is zero. 
  • Line 24c calculates line 21c minus 22c, when 23c is zero. Otherwise, Lines 24b and 24c calculate a zero 
  • Line 25a calculates line 18a minus line 23a when 18a equal to or greater than 23a. 
  • Line 25b calculates line 18b minus line 23b when 18b equal to or greater than 23b. 
  • Line 25c calculates line 18c minus line 23c when 18c equal to or greater than 23c. 
  • Line 25d calculates line 18d minus line 23d when 18d equal to or greater than 23d 
  • Line 26a calculates line 23a minus line 18a when line 23a is equal to or greater than 18a. 
  • Line 26b calculates line 23b minus line 18b when line 23b is equal to or greater than 18b. 
  • Line 26c calculates line 23c minus line 18c when line 23c is equal to or greater than 18c. 
  • Line 26d calculates line 23d minus line 18d when line 23d is equal to or greater than 18d 
  • Line 27 is manual entry. The figure place on line 27 transfers to Form 1040 line 79 or Form 1040A line 51

Form 2210 Schedule AI Annual Income Installment Method (back to list)  

After viewing, if Form 2210 Schedule AI Line-by-Line instructions do not answer your question(s), you may contact us.

You check Box C in Part II of Form 2210 for this form to function.

  • Line 1, all columns, is manual entry 
  • Line 3calculates these products: 1a X 2a; 1b X 2b; 1c X 2c and 1d X 2d when Check Box C is selected on Form 2210.
  • Line 4, 6 and 7, all columns, is manual entry 
  • Line 8 calculates the smaller of lines: 6a or 7a; 6b or 7b; 6c or  7c and 6d or 7d 
  • Line 9 calculates as follows: line 3a minus line 8a; line 3b minus line 8b; line 3c minus line 8c and line 3d minus line 8d 
  • Line 10, all columns, is manual entry  
  • Line 11 calculates as follows: line 9a minus line 10a; line 9b minus line 10b; line 9c minus line 10c and line 9d minus line 10d 
  • Line 12, all columns, is manual entry 
  • Line 13 is calculated as follows: line 13a receives a figure from line34a; line 13b receives a figure from line34b; line 13c receives a figure from line34c and line 13d receives a figure from line 34d. This will occur when there are figures entered in the corresponding line 26 columns.   
  • Line 14, all columns, is manual entry 
  • Line 15 calculates the following: 15a sums  12a, 13a, and 14a; 15b sums  12b, 13b, and 14b; 15c sums  12c, 13c, and 14c; 15d sums  12d, 13d, and 14d 
  • Line 16, all columns, is manual entry 
  • Line 17 calculates the following: 17a is the difference of 15a minus 16a; 17b is the difference of 15b minus 16b; 17c is the difference of 15c minus 16c; 17d is the difference of 15d minus 16d 
  • Line 19a calculates the product of line 17a times line18a. Line 19b calculates the product of line 17b times line18b. Line 19c calculates the product of line 17c times line18c. Line 19d calculates the product of line 17d times line18d 
  • Line 20 calculates as follows: Line 20b receives a figure from line 25a. Line 20c receives a figure from line 25b. Line 20d receives a figure from line 25c 
  • Line 21calculates the following: Line 21a is the difference of line 19a minus 20a. Line 21b is the difference of line 19b minus 20b. Line 21c is the difference of line 19c minus 20c. Line 21d is the difference of line 19d minus 20d 
  • Line 22, each column, calculates and receives the product of Form 2210, line 9 times the percentage shown on line 22 
  • Line 23 calculates as follows: Line 23b is the difference of line 24a minus line 25a. Line 23c is the difference of line 24b minus line 25b. Line 23d is the difference of line 24c minus line 25c 
  • Line 24 calculates as follows: Line 24a sums lines 22a and 23a. Line 24b sums lines 22b and 23b. Line 24c sums lines 22c and 23c. Line 24d sums lines 22d and 23d 
  • Line 25 calculates as follows: Line 25a receives the smaller of lines 21a or 24a. Line 25b receives the smaller of lines 21b or 24b. Line 25c receives the smaller of lines 21c or 24c. Line 25d receives the smaller of lines 21d or 24d. All columns transfer their figure to the respective columns on Form 2210 line 18
  • Line 26, all columns, is manual entry 
  • Line 28, all columns, is manual entry 
  • Line 29 calculates as follows: 
    • Line 29a is the difference of line 27a minus 28a. 
    • Line 29b is the difference of line 27b minus 28b. 
    • Line 29c is the difference of line 27c minus 28c. 
    • Line 29d is the difference of line 27d minus 28d 
  • Line 31a calculates the product of line 30 times the smaller of lines 26a or 29a
  • Line 31b calculates the product of line 30 times the smaller of lines 26b or 29b
  • Line 31c calculates the product of line 30 times the smaller of lines 26c or 29c
  • Line 31d calculates the product of line 30 times the smaller of lines 26d or 29d
  • Line 33a calculates the product of lines 26a times 32a 
  • Line 33b calculates the product of lines 26b times 32b
  • Line 33c calculates the product of lines 26c times 32c
  • Line 33d calculates the product of lines 26d times 32d
  • Line 34a calculates the sum of lines 31a and 33a. 
  • Line 34b calculates the sum of lines 31b and 33b
  • Line 34c calculates the sum of lines 31c and 33d
  • Line 34d calculates the sum of lines 31d and 33d. The calculated results of 34a, b, c and d transfer to their respective columns on line 13

Form 2441 Child and Dependent Care Expenses (back to list

After viewing, if Form 2441 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: 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

  • Line 1(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(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(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 have to mail in your return.
  • Line 1(d) Enter the amount paid 
  • Line 2(a) (b) (c) (d) 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 
  • Line 6 calculates the smaller of lines 3, 4 or 5 
  • Line 7 is calculated and transfers the number from your main form 
  • Line 8 is a manual entry 
  • Line 9 calculates a percentage of line 6 (Note: The ability to enter “CPYE” is not supported) 
  • Line 10 calculates one of the following:( line 48 minus line 47 from form 1040) or (line 28 minus zero from Form 1040A) 
  • Line 11 calculates the smaller of line 9 or line 10 and places the figure on Form 1040 line 49 or Form 1040A line 31
  • Lines 12, 13 and 14 are manual entry 
  • Line 15 calculates the sum of lines 12, 13 and 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 21is a manual entry 
  • Line 22 is a manual entry (select a “Yes” or “No” radio button before making an entry 
  • Line 23 calculates line 15 minus line 22 
  • Line 24 calculates the smaller of lines 20, 21 or 22 and you must manually place this number on the appropriate place on your main form 
  • Line 25 calculates based upon the Yes/No selection on line 22 
  • Line 26 calculates line 25 minus line 23 (for 1040 filers) or 25 minus 15 (for 1040A filers). If line 26 is greater than zero go to line 7 of Form 1040 or 1040A and do the following: (A) Use the line 7 pick list and select “DCB” (B) Enter your DCB amount in the small grey area, left of the column (C) Include the from line 26 in the amount you report on line 7 
  • Line 27 is a manual entry 
  • Line 28 is calculated and sums lines 24 and 25, or transfers line 25 (for 1040A filers) 
  • Line 29 calculates line 27 minus line 28 
  • Line 30 is a manual entry 
  • Line 31 calculates the smaller of lines 29 or 30

Form 2555 Foreign Earned Income (back to list

After viewing, if Form 2555 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: 

  1. Do not enter any foreign characters in names, addresses, etc. (e.g. ñ, ü, ó,)
  2. This form is only available if your main form is Form 1040
  • Line 1 has four manual entry areas. Use all areas for your foreign address. Select the country from the Pick-List in area 3 and enter your zip or foreign postal code in area 4
  • Line 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 and an area to specify checkbox (e)
  • Line 6 a is manual entry
  • Line 6b is a manual checkbox
  • Line 6c is manual selection of Yes/No Radio Buttons
  • Line 6d is manual selection of two Pick-Lists
  • Line 7 is a manual selection from the Pick-List. Select “Other Countries” when the country you want is not in the list
  • Line 8a is manual selection of Yes/No Radio Buttons
  • 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
  • Line 11 is manual selection of Radio Button (a), (b), (c) or (d)
  • Line 12a is manual selection of a Yes/No Radio Buttons
  • Line 12 b has two manual entry areas. Area 1 is for a relationship. You must enter only one of these relationships (CHILD, FOSTERCHILD, GRANDCHILD, GRANDPARENT, PARENT, BROTHER, SISTER, AUNT, UNCLE, NEPHEW, NIECE, NONE, SON, DAUGHTER, SPOUSE, OTHER). Area 2 is for the time period
  • Line 13a and 13b is manual entry of Yes/No Radio Buttons
  • Line 14 is manual entry in all columns. Column (d) computation attachment
  • Line 15a and 15b are manual entry
  • Line 15c and 15d are manual selection of Yes/No Radio Buttons
  • Line 15e- Manually enter the address information in the designated areas, making sure (1) to use the pick-list for the state abbreviation and (2) the zip code is correct. On the same line as “Address,” there is a separate space, on the far right, 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 “Occupant,” provide the name of one occupant. In the space for “Relationship,” provide the relationship of that occupant. The relationship you enter must be one of the following: CHILD, FOSTERCHILD, GRANDCHILD, GRANDPARENT, PARENT, BROTHER, SISTER, AUNT, UNCLE, NEPHEW, NIECE, NONE, SON, DAUGHTER, SPOUSE, OTHER.
  • Lines 16 and 17 are manual entry
  • Line 18 , all columns are manual entry. Column (f) computation attachment
  • Line 19 is manual entry
  • Line 20a is manual entry
  • Line 20b has 7 manual entry areas. Each area has 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 the sum of  lines 22a thru 22f
  • Line 23 is manual entry
  • Line 24 calculates the sum of lines 19 through 21d, 22g and 23
  • Line 25 is manual entry
  • Line 26 calculates line 24 minus line 25
  • Line 27 calculates and receives the figure from line 26 and has manual entry of Yes/No Radio Buttons
  • Line 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 the product of line 31 times the rate shown on line 32
  • Line 33 calculates line 30 minus line 32
  • Line 34 is manual entry
  • Line 35 calculates the dividend of line 34 divided by line 27
  • Line 36 calculates the product of 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. If Part VI was completed, line 38 received the figure entered on line 31
  • Line 39 is manual entry
  • Line 40 calculates the product of lines 39 and 37
  • Line 41 calculates line 27 minus line 36
  • Line 42 calculates the smaller of lines 40 or 41
  • Line 43 calculates the sum of lines 36 and 42
  • Line 44 is manual entry
  • Line 45 calculates line 43 minus line 44. You must manually enter this figure on your main form as a negative number, using the minus (-) symbol. See the instructions for Form 1040 line 21
  • Line 46 calculates line 33 minus line 36
  • Line 47 calculates line 27 minus line 43
  • Line 48 calculates the smaller of lines 46 or 47
  • Line 49 is a manual entry
  • Line 50 calculates the sum of lines 48 and 49. You must manually enter this figure on your main form. See the instructions for Form 1040 line 36

Form 2555EZ Foreign Earned Income Exclusion (back to list

After viewing, if Form 2555EZ Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: Do not enter any foreign characters in names, addresses, etc. (e.g. ñ, ü, ó,)

  • Line 1a is a manual selection of  a Yes/No Radio Button
  • Line 1b is a manual entry of dates (Note: the word “CONTINUES” is allowed in the ending date space
  • Line 2a is a manual selection of  a Yes/No Radio Button
  • Line 2b is a manual entry of dates (Note: Do not complete dates if you completed 1b dates)
  • Line 3 is a manual selection of  a Yes/No Radio Button
  • Areas 4 through 8 are manual entry. Use the Pick-Lists for country/state selection
  • Line 9a, b and c are manual entry
  • Line 10a, b, c and d are manual entry
  • Lines 11a and b are manual entry
  • Line 12 columns a, b, c and d are manual entry
  • Line 13 is completed for you
  • Line 14 is manual entry
  • Line 15 is calculated. The correct Radio Button is automatically selected based upon your entry on line 14. The quotient of  line 14 divided by 365 appears on line 15
  • Line 16 is calculated with the product of line 15 times line 13
  • Line 17 is manual entry
  • Line 18 calculates the smaller of lines 16 or 17. See Form 1040, line 21 instructions to correctly enter line 18 information. (Note: Enter your amount on Form 1040, line 21 as a negative amount by preceding your figure with a minus (-) symbol)

Form 3903 Moving Expenses (back to list

After viewing, if Form 3903 Line-by-Line instructions do not answer your question(s), you may contact us.

  • 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 the difference of line 3 minus line 4. The Yes/No Radio automatically completes based on the value of lines 3 and 4

Form 4562 Depreciation and Amortization (Including Information on Listed Property) (back to list

After viewing, if Form 4562 Line-by-Line instructions do not answer your question(s), you may contact us.

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 calculates the sum of lines 9 and 10, then subtracts line 12
  • 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 19 columns   (c), (d) and (g) are manual entry. Columns (e) and (f) are manual selections from the menus
  • Line 19g is a manual entry for columns (c) and (g). Column (e) is a manual selection from the menu
  • Line 19h is a manual entry in columns (b) (c) and (h)
  • Line 19i is a manual entry in columns (b) (c) and (h). Also column (d)
  • 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 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 Radio Buttons
  • Line 25 column (h) is a manual entry
  • Line 26 columns (a) through (i) 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 36 columns (a) through (f) are manual entry, with lines 34, 35 and 36 Yes/No Radio Button selections
  • Lines 37 through 41 are manual entry of Yes/No Radio Buttons
  • 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

Form 4797 Sales of Business Property (back to list

After viewing, if Form 4797 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: Adding multiple copies of the form- If the information is reported on page 2 (Part III and Part IV), you can add page two multiple times; however, you may only add page one once.

  • Line 1 is 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 (e), 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. All columns are manual entry, except the last column, which makes the same column calculations as line 2 column (g) does
  • Line 11 calculates by transferring any loss shown on line 7
  • Line 12 is manual entry
  • Line 13 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 calculates by combining and transferring the figures from Form 6252 lines 25 and/or 36
  • 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 Form 1040 line 14
  • 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 22 minus line 21 (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)
  • 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 27b (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   

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

After viewing, if Form 4868 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: You cannot enter information directly on lines 1, 2 and 3. This information is transferred from your main form.

  • Select a main form (1040, 1040A or 1040EZ) and complete the top section
  • Select the “File an extension” icon from the top
  • Complete the applicable sections of Part II
  • Include your payment amount, if any, on line 7
  • If filing Form 4868 electronically, complete the all the areas below the form, including the “Electronic withdrawal of tax due”, if making a payment

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

After viewing, if Form 5329 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes:

  1. 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.
  2. 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.
  3. You cannot attach a statement to this form. If a statement is necessary, you will have to 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. This number transfers to Form 1040, line 59
  • 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. This number transfers to Form 1040, line 59
  • 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. This number transfers to Form 1040, line 59
  • 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. This number transfers to Form 1040, line 59
  • 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. This number transfers to Form 1040, line 59
  • 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. This number transfers to Form 1040, line 59
  • 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. This number transfers to Form 1040, line 59
  • Lines 50 and 51 are manual entry
  • Line 52 calculates the difference of line 50 minus line 51 
  • Line 53 calculates the product of line 52 times the percentage on line 53. This number transfers to Form 1040, line 59

Form 5695 Residential Energy Credits (back to list

After viewing, if Form 5695 Line-by-Line instructions do not answer your question(s), you may contact us.

  • Lines 1 through 4 are manual entry
  • Line 5 calculates the sum of lines 1, 2, 3 and 4
  • Line 6 calculates line 5 times the line 6 percentage
  • Line 7a is a manual entry of a Yes/No Radio Button
  • Line 7b is a manual entry
  • Line 8 is a manual entry
  • Line 9 calculates line 8 times the line 9 percentage
  • 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 calculates based on the worksheet in the instructions
  • Line 15 calculates the smaller of line 13 or 14. Line 15 is also transferred to Form 1040, line 53
  • Line 16 calculates line 15 minus line 13
  • Line 17a, b and c is manual entry of Yes/No Radio Buttons and an address
  • Line 18 is a manual entry
  • Lines 19a, b, c, d and f are manual entry
  • Line 19g calculates line 19e minus 19f
  • Line 19h calculates the smaller of line 19d or 19g
  • Line 20 calculates the sum of lines 19a,19b,19c and 19h    
  • Line 21 calculates line 20 times the line 21 multiplier
  • Lines 22a, b and c are manual entry
  • Line 23 calculates the sum of lines 22a, b and c
  • Line 24 calculates the sum of lines 21 and 23
  • Line 25 is a manual entry
  • Line 26 calculates from line 18 when line 25 contains a figure
  • Line 27 calculates line 25 minus line 26
  • Line 28 calculates the smaller of line 24 or line 27
  • Line 29 calculates based on the worksheet in the instructions, but will not calculate if line 27 is blank or zero
  • Line 30 calculates the smaller of line 28 or 29. Line 30 will remain blank if line 27 is zero and line 28 remains blank. When line 28 contains a positive number, line 30 calculates the smaller of line 28 or 29. Line 30 transfers to Form 1040, line 53

Form 6198 At-Risk Limitations (back to list

After viewing, if Form 6198 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: 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 lines 20 and 21
  • 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 Radio Buttons: 15a or 15b)
  • Line 16 is a manual entry (Note: select one of the Radio Buttons: 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 (treated as a positive number) and line 20

Form 6251 Alternative Minimum Tax-Individuals (back to list

After viewing, if Form 6251 Line-by-Line instructions do not answer your question(s), you may contact us.

  • Line 1 is a manual entry (if entering a negative amount, place a minus symbol (-) in front of your figure
  • Line 2 is a manual entry
  • Line 3 is calculated and transfers the figure from Schedule A, line 9 (NOTE: Schedule A must be completed, with a figure on line 29, for the transfer to occur)
  •  Line 4 is a manual entry
  • Line 5 is calculated and transfers the figure from Schedule A, line 27 (NOTE: Schedule A must be completed, with a figure on line 29, for the transfer to occur)
  • Line 6 through 28 are manual entry
  • Line 29 is a manual entry
  • Line 30 calculates line 28 minus line 29
  • Lines 31 and 32 are manual entry
  • Line 33 calculates line 31 minus line 32
  • Line 34 is a manual entry
  • Line 35 calculates line 33 minus line 34. A positive numbers transfer to Form 1040 line 35. Non positive numbers transfer to Form 1040 as zero
  • Lines 36, 37, 38 and 39 are manual entry
  • Line 40 calculates the smaller of line 39 or line 39
  • Line 41 calculates line 36 minus line 40
  • Lines 42, 43 and 44 are manual entry
  • Line 45 calculates line 43 minus line 44
  • Line 46 calculates the smaller of lines 36 or 37
  • Line 47 calculates the smaller of lines 45 or 46
  • Line 48 calculates line 46 minus line 47
  • Line 49 is a manual entry
  • Line 50 is calculated, importing the figure from line 45
  • Line 51 is a manual entry
  • Line 52 calculates the sum of lines 50 and 51
  • Line 53 calculates line 49 minus line 52
  • Line 54 calculates the smaller of line 48 or 53
  • Line 55 calculates the product of line 54 times the percent shown on line 55
  • Line 56 calculates the sum of lines 47 and 54
  • Line 57 calculates line 46 minus line 56 (NOTE: If line 56 equals line 36, lines 57 through 61 remain blank)
  • Line 58 calculates the product of line 57 times percent shown on line 58
  • Line 59 calculates the sum of lines 41, 56 and 57
  • Line 60 calculates line 36 minus line 59
  • Line 61 calculates the product of line 60 times the percent on line 61
  • Line 62 calculates the sum of lines 42, 55, 58 and 61
  • Line 63 is a manual entry
  • Line 64 calculates the smaller of lines 62 or 63

Form 8283 Noncash Charitable Contribution (back to list

After viewing, if Form 8283 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: 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

Form 8582 Passive Activity Loss Limitations (back to list

After viewing, if Form 8582 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes:

  1. 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.
  2. 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
  • Lines 3a, 3b and 3c are calculated from Worksheet 3
  • Line 3d  calculates the sum of lines 3a, 3b and 3c
  • Line 4 calculates the sum of lines 1d, 2c and 3d
  • Line 5 calculates the smaller loss, line 1d or line 4
  • Lines 6 and 7 are manual entry
  • Line 8 calculates the difference of line 6 minus line 7. (Note: line 8 remains blank if line 7 is greater than line 6)
  • Line 9 is manual entry
  • Line 10 calculates the smaller of line 5 or line 9. (Note: line 10 will calculate a zero if line 8 is blank)
  • Line 11 is manual entry
  • Line 12 calculates and transfers the loss from line 4 when there is an entry on line 11
  • Line 13 calculates the difference of line 12 minus line 10
  • Line 14 calculates the smaller of lines 2c, 11 and 13, treating 2c as a positive number
  • Line 15 calculates the sum of line 1a and 3a
  • Line 16 calculates the sum of line 10, line 14 and line 15

 

    • 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
    • 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.
    • 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
    • Worksheet 4 has 5 rows. Columns a, b, and c are manual entry. Column d calculates the difference of column a minus column c. There is a total row that calculates the sum of columns a, c and d.
    • Worksheet 5 has 5 rows. All columns are manual entry. There is a total row that sums columns a and c.
    • Worksheet 6 has 5 rows and all columns are manual entry except column c, which calculates the difference of column a minus column b. There is a total row which sums the amounts in columns a, b and c.
    • Worksheet 7 has lines 1a, 1b and 1c. Lines 1a and 1b are manual entry for column a. Line 1c has columns b. c, d and e, with columns c and d as manual entry. Line 1c, column b calculates the difference of 1a minus 1b. Line 1c, column e calculates the difference of line 1a, column a minus line 1c, column d. Lines 1a, 1b and 1c repeat twice. The bottom of the worksheet has a total row, which calculates to sum of columns b, d and e.

Form 8606 Nondeductible IRAs (back to list

After viewing, if Form 8606 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes:

  1. 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
  2. Complete the top section of the form before entering other information.
  3. Statement- You will have to mail in your return if you are required to attach a statement to this form. This program does not support attaching statements.
  • 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 the  difference of line 3 minus line 4
  • Lines 6, 7 and 8 are manual entry. Note: your entry on line 8 transfers to line 16
  • Line 9 calculates the sum of lines 6, 7 and 8
  • Line 10 calculates the quotient of line 5 divided by line 9
  • Line 11 calculates the product of line 8 times line 10. That number is also transferred to line 17
  •  Line 12 calculates the product of 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 15 calculates the difference of line 7 minus line 12. This number is not automatically transferred to your main form
  • Line 16 is manual entry unless your figure from line 8 has transferred
  • Line 17 is manual entry unless your figure from line 11 has transferred
  • 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 25 calculates the difference of line 23 minus line 24. This number is not automatically transferred to your main form

Note: It is not necessary to complete any of the areas below line 25. Those areas are not functional.   

Schedule 8812 Additional Child Tax Credit (back to list

After viewing, if Form 8812 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: Do not complete lines A – D if your dependents have a Social Security Number

  • Line 1 is a manual entry
  • Line 2 will not calculate if Form 1040 line 52 or Form 1040A line 35 is not completed
  • Line 3 calculates line 1 minus line 2
  • Line 4a and 4b are manual entry
  • Line 5- make a “Yes” / “No” selection. “No” will calculate zero for line 5 and “Yes” will calculate and subtract $3,000 from line 4  
  • Line 6 calculates based upon “Yes” / “No” of line 5 - Zero if line 5 is ‘No” and calculates a % of line 5 if “Yes”
  • Line 7 and 8 are manual entry
  • Line 9 will only calculate when you select "YES" on line 6.
  • Line 10 is manual entry
  • Line 11 calculates line 10 minus line 9, but will only calculate if there is a calculated figure on line 9
  • Line 12 calculates the larger of  line 6 or 11
  • Line 13 calculates smaller of line 3 or 12 and places the figure on Form 1040 line 67 or Form 1040A line 43

Form 8829 Expenses for Business Use of Your Home (back to list

After viewing, if Form 8829 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes

  1. 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.
  2. 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 line 1 is of line 2
  • Lines 4 and 5 are manual entry
  • Line 6 calculates 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 21 (columns a and b) are manual entry
  • Line 22(a) calculates the sum of column (a) lines 16 through 21
  • Line 22(b) calculates the sum of column (b) lines 16 through 21
  • Line 23 (b) calculates the product of line 22(b) times line 7
  • Line 24 (b) is a manual entry
  • Line 25 calculates the sum of lines 22(a), 23(b) and 24(b)
  • Line 26 calculates the smaller of line 15 or line 25
  • Line 27 calculates line 15 minus line 26
  • Line 28 is a manual entry
  • Line 29calculates by receiving the figure from line 41
  • Line 30 is a manual entry
  • Line 31 calculates the sum of lines 28, 29 and 30
  • Line 32 calculates the lesser of lines 27 or 31
  • Line 33 calculates the sum of lines 14, 26 and 32
  • Line 34 is a manual entry
  • Line 35 calculates line 33 minus line 34
  • Lines 36 and 37 are manual entry
  • Line 38 calculates line 36 minus line 37
  • Line 39 calculates the product of lines 38 and 7
  • Line 40 is manual entry
  • Line 41 calculates the product of lines 39 and 40. Line 41 also transfers to line 29
  • Line 42 calculates line 25 minus line 26. (Note: You must have a figure on line a for line 42 to calculate)
  • Line 43 calculates line 31 minus line 32. (Note: You must have a figure on line a for line 43 to calculate)

Form 8839 Qualified Adoption Expense (back to list

After viewing, if Form 8839 Line-by-Line instructions do not answer your question(s), you may contact us.

  • Line 1 has three rows and seven columns. All areas are manual entry
  • Line 2 (all columns) is manual entry
  • Line 3 has a Yes/No Radio Button and manual entry of all columns
  • Line 4 calculates the difference of line 2 minus line 3
  • Line 5 is manual entry (all columns)
  • Line 6 calculates the smaller of lines 4 and 5
  • Line 7 is manual entry
  • Line 8 calculates the difference of line 7 minus the amount shown on line 8 and automatically fills in the appropriate Yes/No Radio Button. The line will remain blank if the difference is zero or less
  • Line 9 calculates the quotient of line 8 divided by the amount shown on line 9. Line 9 will remain blank if line 8 is blank
  • Line 10 calculates the product of line 6 times line 9 (all columns)
  • Line 11 calculates line 6 minus line 10 (all columns)
  • Line 12 calculates the sum of line 11 columns
  • Line 13 is manual entry
  • Line 14 sums lines 12 and 13
  • Line 15 is manual entry
  • Line 16 calculates the smaller of lines 14 and 15
  • Line 17 has a Yes/No Radio Button and manual entry for all columns
  • Line 18 is manual entry
  • Line 19 calculates the difference of line 17 minus line 18 (all columns)
  • Line 20 is manual entry (all columns)
  • Line 21 calculates the sum of line 20 columns
  • Lines 22 (all columns) and line 23 are manual entry
  • Line 24 has a manual selection of a Yes/No Radio Button and calculates the difference of line 23 minus the amount shown on line 24. The line will remain blank if the difference is zero or less
  • Line 25 calculates the quotient of line 24 divided by the amount shown on line 25. Line 25 will remain blank if line 24 is blank
  • Line 26 calculates the product of line 22 times line 25 (all columns)
  • Line 27 calculates the difference of line 22 minus line 26 (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 Yes/No Radio Button is automatically selected, based upon which calculation is made

Form 8863 Education Credits (Hope and Lifetime Learning Credits) (back to list

After viewing, if Form 8863 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes:

  1. 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.
  2. 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.
  3. 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.
  4. No single student should have an entry on lines, 30 and 31.  
  5. American Opportunity Credit-  When line 30 has an entry, line 1 will calculate
  6. Lifetime Learning Credit- When line 31 has an entry, line 10 will calculate
  7. 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 - 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 line 1 divided by line 6
  • Line 8 calculated 40% of line 7 and transfers the number to Form 1040 line 68 or Form 1040A line 44
  • Line 9 calculates line 7 minus line 8. If there are no figures on lines 7 and 8, line 9 will be blank

Part II - Lifetime Learning Credit

  • 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 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 Form 1040 line 50 or Form 1040A line 33

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 completed only through line 22
  • Lines 23 through 26 require manual selection of Yes/No Radio Buttons

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

Form 8880 Credit for Qualified Retirement Savings Contributions (back to list

After viewing, if Form 8880 Line-by-Line instructions do not answer your question(s), you may contact us.

  • Lines 1 and 2 are manual entry (both columns)
  • Line 3 calculates the sum of lines 1 and 2 (both columns)
  • Line  4 is manual entry (both columns)
  • Line 5 calculates line 3 minus line 4 (both columns)
  • Line 6 calculates the smaller of line 5 or $2,000 (both columns)
  • Line 7 calculates the sum of line 6a and 6b
  • Line 8 calculates the figure from Form 1040 line 38 or Form 1040A line 22 if there is a figure on those lines
  • Line 9 is a manual selection from the menu
  • Line 10 calculates the product of 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 figure to Form 1040 line 51 or Form 1040A line 34. 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 (any positive number) to the main form.

Form 8889 Health Savings Accounts (HSAs) (back to list

After viewing, if Form 8889 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: 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

  • Line 1 is manual entry of the Self Only or Family Radio Button
  • 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 Form 1040 line 25. When line 13 is zero, Form 1040, line 25 will remain blank.
  • 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. Make the “HSA” entry on Form 1040 in the gray area to the left the column on numbers on line 62
  • Lines 18 and 19 are manual entry
  • Line 20 calculates the sum of lines 18 and 19
  • Line 21 calculates 10% of line 20. Make the “HDHP” entry on Form 1040 in the gray area to the left the column on numbers on line 62  

Form 8917 Tuition and Fees Deduction (back to list

After viewing, if Form 8917 Line-by-Line instructions do not answer your question(s), you may contact us.

  • Line 1c is manual entry
  • Line 2 sums entries from line 1c
  • Line 3 receives the figure from your 1040 line 22 or 1040A line 15
  • Line 4 is a manual entry
  • Line 5 receives the figure from your 1040 line 22 or 1040A line 15 and calculates line 3 minus line 4
  • Line 6 is a manual entry (select the “Yes” or “No’ radio button and transfers to Form 1040 line 34 or Form 1040A line 19

Form 8949 Sales and other Dispositions of Capital Assets (back to list

After viewing, if Form 8949 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes:

  1. You cannot attach a statement explaining or listing transactions. This program does not support such statements. 
  2. 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 Radio Buttons (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 Radio Button selected (A, B or C) at the top of Part I

Part II (Long Term) – Select one of the Radio Buttons (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 Radio Button selected (D, E or F) at the top of Part II

Form 8959 Additional Medicare Tax (back to list

After viewing, if Form 8959 Line-by-Line instructions do not answer your question(s), you may contact us.>

  • 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 2 and 3
  • Line 5 is a manual entry
  • Line 6 calculates line 4 minus line 5
  • Line 7 calculates a percentage of line 6
  • Lines 8 and 9 are manual entry
  • Line 10 transfers from line 4
  • Line 11 calculates line 9 minus line 10
  • Line 12 calculates line 11 minus line 8
  • Line 13 calculates a percentage of line 12
  • Lines 14 and 15 are manual entry
  • Line 16 calculates line 14minus line 15
  • Line 17 calculates a percentage of line 16
  • Line 18 sums lines 7, 13 and 17
  • Line 19 is a manual entry
  • Line 20 transfers from line 1
  • Line 21 calculates a percentage of line 20
  • Line 22 calculates line 19minus line 21
  • Line 23 is a manual entry
  • Line 24 sums lines 22 and 23

Form 8962 Premium Tax Credit  (back to list

After viewing, if Form 8962 Line-by-Line instructions do not answer your question(s), you may contact us.

Part I Annual Monthly Contribution Amount

  • Line 1 is calculated from line 6d of Form 1040 or Form 1040A
  • 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 Radio Button and a figure
  • Line 5 is a manual entry that requires three numbers. Do not round your calculation. If your calculation is less than 1 (for example 0.980 or 0.098 or 0.0098) enter your three digit number as 980 or 098 or 009, per the example in the instructions
  • Line 6 is a manual entry of a “YES” or “NO” Radio Button. You must make a selection for the form to work properly
  • Line 7 is a manual entry
  • Line 8a and 8b will only calculate if you select “No” on line 6

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

  • Lines 9 and 10 contain “YES” and “NO” Radio Buttons and your manual selection of these Radio Buttons will control what subsequent lines will calculate
  • Line 11, columns A, B and F are manual entry. Columns C, D and E will calculate when you select “No” on line 9 and “Yes” on line 10
  • Lines 12 – 23, columns A, B, C and F are manual entry. Columns D and E will calculate when you select “No” on line 9 and “No” on line 10; or “Yes” on line 9 and “Yes” on line 34
  • Lines 24 and 25 calculate when you select “No” on line 9 and “Yes” on line 10; or “No” on line 9 and “No” on line 10; or “Yes” on line 9 and “Yes” on line 34
  • Line 26 calculates if line 24 is greater than 25

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 if line 25 is greater than 24

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” Radio Button. Selecting “YES” will enable calculations in lines 12 – 23 (columns d and e) and lines 24, 25, 26, 27 and 29 if you selected “YES” on line 9 and “NO” on line 10

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)

Form 8965 Health Coverage Exemptions (back to list

After viewing, if Form 8965 Line-by-Line instructions do not answer your question(s), you may contact us.

  • Lines 1 through 6 are manual entry in columns (a), (b) and (c). If you need more lines, you can select the “Add” button below line 6.
  • Lines 7a and 7b are manual entry of Yes/No Radio Buttons
  • Lines 8 through 13, columns (a) through (p) are manual entry. If you need more lines, you can select the “Add” button below line 13.

Form W-2 Wage and Tax Statement  (back to list

After viewing, if Form W-2 Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: Add this form from Step 2 Section 1

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.

  • 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
  • Area 9 is a manual entry if you have information in that area
  • 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 will have to 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

Form W2-G Certain Gambling Winnings  (back to list

After viewing, if Form W-2G Line-by-Line instructions do not answer your question(s), you may contact us.

Notes: Add this form from Step 2 Section 1

You cannot enter any special characters (e.g. &, $) commas or apostrophes in the Payors name). If you do, you’ll receive a transmission error.

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

 

Page Last Reviewed or Updated: 17-Nov-2016