Limits of Free File Fillable Forms
Free File Fillable Forms is a good tool for many taxpayers, especially those who like to do their own taxes and want to take advantage of a free offer. Depending on the forms you must file and the information you need to provide, you may not be able to use Free File Fillable Forms to complete, and e-file your return. Below we list circumstances that will prevent you from filing your return electronically using Fillable Forms. If these apply to you, you can still use Fillable Forms, but you won't be able to e-file.
- You need to use one of the few forms and/or schedules that is not supported by e-file.
- Free File Fillable Forms does not accept miscellaneous pdf attachments and you are required to attach a statement to your return.
- You cannot use Free File Fillable Forms to prepare and e-file your state income tax return. If your income is $58,000 or less, you may want to use Free File.
- The program supports the use of only one six-digit Identity Protection Personal Identification Number (IP PIN). On Married filing jointly returns, the person who has been issued the IP PIN must be listed as the first (or Primary) taxpayer on the return. You will not be able to use Free File Fillable Forms to e-file your return if you and your spouse are filing jointly and you each have a unique six-digit Identity Protection Personal Identification Number (IP PIN). There is no place to enter a second IP PIN.
- You will not be able to e-file if you have more than 30W-2s or W2-Gs.
Below is the list of unsupported forms in numerical order, a few unsupported schedules, and a couple of other issues you should know about before you start.
- Form 4562, Depreciation and Amortization (Including Information on Listed Property): Form 4562 is not available from the “Add/View Forms” menu. This form is an attachment to Schedule C and Schedule E. The form is selected from the “Add” button directly from Schedule C and Schedule E. If you need to associate more than one Form 4562 to a Schedule C or Schedule E, you must create another Schedule C or Schedule E to associate with the additional Form 4562. The asset shown on Form 4562 must be listed on its “parent” Schedule C or Schedule E.
- Form 6198, At Risk Limitations: Form 6198 is not available from the “Add/View Forms” menu. You can add this form only from Schedule C. You may only associate one Form 6198 to a Schedule C. If you need to associate more than one Form 6198 to a Schedule C, create another Schedule C’s for the same business. Associate one form 6198 to one Schedule C and the other form 6198 to the second Schedule C (properly allocating all other income and expense items).
- Form 8283, Noncash Charitable Contributions with 1098C: Contributions of Motor Vehicles, Boats and Airplanes: Taxpayers are required to submit Form 1098C with Form 8283 if they donate a vehicle valued at $500 or more. Form 1098C is not supported; therefore, the taxpayer must mail in the return with the Form 1098C attached. The program restricts the user to attaching no more than four (4) 8283 Forms.
- Form 8829, Expense for Business Use of Home: This form is not available from the “Add/View Forms” menu. You can only attach Form 8829 by first opening the associated Schedule C. You may only associate one Form 8829 to a Schedule C. If you need to associate more than one Form 8829 to a Schedule C, create another Schedule C’s for the same business – associate one form 8829 to one Schedule C and the other form 8829 to the second Schedule C (properly allocating all other income and expense items).
- Form 8889, Health Savings Accounts (HSAs): If the Death of Account Beneficiary provision applies to you and you are not required to complete Part I, you will not be able to e-file your return with form 8889. You may complete your return, using Form 8889 and mail in your return.
- Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit: This form will only support one qualifying vehicle. If you are trying to claim more than one qualifying vehicle, you will not be able to use this form and e-file your return.
- Form 8938, Statement of Foreign Financial Assets: Taxpayers may only attach one of these forms to their return.
- Form 8949, Sales and Other Dispositions of Capital Assets: This form does not support text (e.g., “VARIOUS” or “INHERITED”) in columns used for dates (numbers).
- Temporary Limitation for Form 8959, Additional Medicare Tax: If you are attaching this form and Form 8960, you will not be able to successfully e-file your return until after March 27.
- Temporary Limitation for Form 8960, Net Investment Income Tax Individuals, Estates and Trusts: If you are attaching this form and Form 8959, you will not be able to successfully e-file your return until after March 27.
- Schedule 8812, Child Tax Credit (Special Circumstances): For each child that meets the Special Circumstances described in the instructions, you must only select the “No” box, for the applicable lines A – D, in Part 1. Do not select both boxes, per the instructions for the schedule. Presently, Schedule 8812 will not accept more than four (4) qualifying children and you are not able to add more than one (1) Schedule 8812 to a return. If you have more than four (4) qualifying children to add to Schedule 8812, you will not be able to e-file the return.
- Schedule C, Profit or Loss from Business: The form does not support the Simplified Method for calculating expenses for business use of your home. You must use Form 8829 to calculate the expense.
- Schedule D, Capital Gains and Losses: Does not support text (e.g., “EXPIRED” or “WORTHLESS”) in columns used for dates (numbers)
- Schedule E, Supplemental Income and Loss: The program does not support multiple copies of page 2 of Schedule E. Taxpayers who need to list more entities than Parts II, III and IV allow will not be able to use this program to complete their tax return.
- W-2 and W2-G: The program will not allow the user to add more than thirty (30) W-2s or thirty (30) W2-Gs.
- Tax Literals: We use "tax literals" to describe information that taxpayers sometimes enter in small grey boxes located to the left of the input field on tax forms. The program only supports one tax literal on any single line for forms 1040, 1040A and 1040EZ. Generally, a tax literal will consist of two grey boxes, the first box is for the description (text) and the second is for the related amount. Where lines have one tax literal box, only the description can be entered in the field. If your return requires multiple literals on a single line (either multiple text only fields or multiple text and amount fields) or if you have a literal that is required on a form other than forms 1040, 1040A and 1040EZ, you may not be able to e-file using this program. Additionally, if you need to enter a tax literal, you must type in the tax literal exactly as written in the instructions. Incorrect capitalization and/or spelling of tax literals will result in a rejected return.
International (Foreign) Filers: Taxpayers who need to file a Foreign Employer Compensation Record (FEC) will not be able to e-file their return using Fillable Forms. Additionally, taxpayers with a foreign address, a spouse or a child who needs to be identified on the return, and a spouse or dependent without a SSN or an ITIN may not be able to e-file using Fillable Forms.
- Foreign phone numbers are not supported on 1040 forms or on Step 2 Section 5- Payment.
- Direct Debits for payments on a balance due: International filers that have a U.S. bank should use that bank to debit funds from their account. If there is no U.S. bank account, international filers should contact their foreign bank and find out if the bank has a U.S. affiliate. If there is a U.S. affiliate bank, international taxpayers should use the affiliate bank's (domestic) RTN in any payment request submitted to IRS.
- Direct deposit of refund into foreign bank: You cannot direct deposit a refund into a foreign bank account. Direct deposit is only available for bank accounts located in the United States.