Free File Fillable Forms: Program limitations and available forms | Internal Revenue Service

Free File Fillable Forms: Program limitations and available forms

General program limitations

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

Specific form limitations

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

Forms available for filing season 2024 (tax year 2023)

Form number Form name Available

Form 1040

U.S. Individual Income Tax Return - Known Limitations

Line-by-Line instructions are available

01/29/2024

Form 1040-V

Payment Voucher (Print Only - Cannot e-file)

01/29/2024

Form 1040-ES

Estimated Tax Payments (Print Only - Cannot e-file)

Line-by-Line instructions are available

01/29/2024

Form 1040-SR

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

Form 1099-R

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Line-by-Line instructions are available

01/29/2024

Form 1099

(All Others)

The only 1099 form you'll need to transcribe into the program is Form 1099-R. If you have another type of 1099, read STEP 2 Section 1 and Section 2B about entering federal withholding from another type of 1099 document. 01/29/2024

Schedule 1 (Form 1040)

Additional Income and Adjustments to Income

Line-by-Line instructions are available

01/29/2024

Schedule 2 (Form 1040)

Additional Taxes

Line-by-Line instructions are available

01/29/2024

Schedule 3 (Form 1040)

Additional Credits and Payments

Line-by-Line instructions are available

01/29/2024

Schedule A (Form 1040)

Itemized Deductions - Known Limitations

Line-by-Line instructions are available

01/29/2024

Schedule B (Form 1040)

Interest and Ordinary Dividends - Known Limitations

Line-by-Line instructions are available

01/29/2024

Schedule C (Form 1040)

Profit or Loss From Business

Line-by-Line instructions are available

01/29/2024

Schedule D (Form 1040)

Capital Gains and Losses

Line-by-Line instructions are available

01/29/2024

Schedule E (Form 1040)

Supplemental Income and Loss - Known Limitations

Line-by-Line instructions are available

01/29/2024

Schedule EIC (Form 1040)

Earned Income Credit - Known Limitations

Line-by-Line instructions are available

01/29/2024

Schedule F (Form 1040)

Profit or Loss From Farming

Line-by-Line instructions are available

01/29/2024

Schedule H (Form 1040)

Household Employment Taxes

Line-by-Line instructions are available

01/29/2024

Schedule J (Form 1040)

Income Averaging for Farmers and Fisherman

01/29/2024

Schedule LEP

Request for Change in Language Preference 01/29/2024

Schedule R (Form 1040)

Credit for the Elderly or the Disabled

01/29/2024

Schedule SE

Self-Employment Tax

Line-by-Line instructions are available

01/29/2024

Form 1116

Foreign Tax Credit - Known Limitations

Line-by-Line instructions are available

01/29/2024

Form 1116 Schedule B Foreign Tax Carryover Reconciliation Schedule

(Add from Form 1116)

01/29/2024

Form 1310

Statement of Person Claiming Refund Due a Deceased Taxpayer

01/29/2024

Form 2106

Employee Business Expenses

Line-by-Line instructions are available

01/29/2024

Form 2120

Multiple Support Declaration

01/29/2024

Form 2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts

Line-by-Line instructions are available

01/29/2024

Form 2210 Schedule AI

Annualized Income Installment Method - Known Limitations

Line-by-Line instructions are available

01/29/2024

Form 2210F

Underpayment of Estimated Tax by Farmers and Fishermen

01/29/2024

Form 2439

Notice to Shareholder of Undistributed Long-Term Capital Gains

01/29/2024

Form 2441

Child and Dependent Care Expenses - Known Limitations

(Complete line 1 columns (a) through (d) for each person or organization that provided the care. Don't forget to include their SSN or EIN.)

Line-by-Line instructions are available

01/29/2024

Form 2555

Foreign Earned Income

Line-by-Line instructions are available

01/29/2024

Form 3468

Investment Credit - Known Limitations

01/29/2024

Form 3800

General Business Credit

01/29/2024

Form 3903

Moving Expenses

Line-by-Line instructions are available

01/29/2024

Form 4136

Credit for Federal Tax Paid on Fuels

01/29/2024

Form 4137

Social Security and Medicare Tax on Unreported Tip Income

01/29/2024

Form 4255

Recapture of Investment Credit – Known Limitations

01/29/2024

Form 4562

Depreciation and Amortization - Known Limitations

(Add from Schedules C, E, F or Form 4835, Including Information on Listed Property.)

Line-by-Line instructions are available

01/29/2024

Form 4563 Exclusion of Income for Bona Fide Residents of American Samoa 01/29/2024

Form 4684

Casualties and Thefts

01/29/2024

Form 4797

Sales of Business Property – Known Limitations

Line-by-Line instructions are available

01/29/2024

Form 4835

Farm Rental Income and Expenses

01/29/2024

Form 4868

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

Line-by-Line instructions are available

01/29/2024

Form 4952

Investment Interest Expense Deduction

01/29/2024

Form 4972

Tax on Lump Sum Distributions

01/29/2024

Form 5329

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

Line-by-Line instructions are available

01/29/2024

Form 5405

Repayment of the First-Time Homebuyer Credit

01/29/2024

Form 5695

Residential Energy Credits

Line-by-Line instructions are available

01/29/2024

Form 5884

Work Opportunity Credit - Known Limitations

01/29/2024

Form 6198

At-Risk Limitations - Known Limitations

Line-by-Line instructions are available

01/29/2024

Form 6251

Alternative Minimum Tax-Individuals - Known Limitations

Line-by-Line instructions are available

01/29/2024

Form 6252

Installment Sale Income - Known Limitations

01/29/2024

Form 6765

Credit for Increasing Research Activities - Known Limitations

01/29/2024

Form 6781

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

01/29/2024

Form 8082

Notice of Inconsistent Treatment or Administrative Adjustment Request - Known Limitations

01/29/2024

Form 8275

Disclosure Statement - Known Limitations

01/29/2024

Form 8275-R

Regulation Disclosure Statement - Known Limitations

01/29/2024

Form 8283

Noncash Charitable Contribution - Known Limitations

Line-by-Line instructions are available

01/29/2024

Form 8379

Injured Spouse Allocation

01/29/2024

Form 8396

Mortgage Interest Credit

01/29/2024

Form 8453

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

01/29/2024

Form 8582

Passive Activity Loss Limitations - Known Limitations

Line-by-Line instructions are available

01/29/2024

Form 8582-CR

Passive Activity Credit Limitations

01/29/2024

Form 8586

Low-Income Housing Credit - Known Limitations

01/29/2024

Form 8594

Asset Acquisition Statement Under Section 1060 - Known Limitations

01/29/2024

Form 8606

Nondeductible IRAs - Known Limitations

Line-by-Line instructions are available

01/29/2024

Form 8609-A

Annual Statement for Low-Income Housing Credit - Known Limitations

01/29/2024

Form 8611

Recapture of Low-income Housing Credit

01/29/2024

Form 8615

Tax for Certain Children Who Have Unearned Income

01/29/2024

Form 8689

Allocation of Individual Income Tax to the U.S. Virgin Islands

01/29/2024

Form 8697

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

01/29/2024

Form 8801

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

01/29/2024

Schedule 8812

Credits for Qualifying Children and Other Dependents

Line-by-Line instructions are available

01/29/2024

Form 8814

Parents' Election To Report Child's Interest and Dividends

01/29/2024

Form 8815

Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989

01/29/2024

Form 8820

Orphan Drug Credit - Known Limitations

01/29/2024

Form 8824

Like-Kind Exchanges

01/29/2024

Form 8826

Disabled Access Credit - Known Limitations

01/29/2024

Form 8828

Recapture of Federal Mortgage Subsidy

01/29/2024

Form 8829

Expenses for Business Use of Your Home - Known Limitations

(Add from the Schedule C)

Line-by-Line instructions are available

01/29/2024

Form 8833

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

01/29/2024

Form 8834

Qualified Electric Vehicle Credit - Known Limitations

01/29/2024

Form 8839

Qualified Adoption Expense

Line-by-Line instructions are available

01/29/2024

Form 8844

Empowerment Zone Employment Credit - Known Limitations

01/29/2024

Form 8845

Indian Employment Credit - Known Limitations

01/29/2024

Form 8846

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

01/29/2024

Form 8853

Archer MSAs and Long-Term Care Insurance Contracts - Known Limitations

01/29/2024

Form 8859

District of Columbia First-Time Homebuyer Credit

01/29/2024

Form 8862

Information To Claim Certain Credits After Disallowance

01/29/2024

Form 8863

Education Credits (American Opportunity and Lifetime Learning Credits) - Known Limitations (Complete First Page 2, Part III)

Line-by-Line instructions are available

01/29/2024

Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method - Known Limitations 01/29/2024

Form 8880

Credit for Qualified Retirement Savings Contributions

Line-by-Line instructions are available

01/29/2024

Form 8881

Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Participation - Known Limitations

01/29/2024

Form 8886

Reportable Transaction Disclosure Statement

01/29/2024

Form 8888

Allocation of Refund (Including Saving Bond Purchases)

01/29/2024

Form 8889

Health Savings Accounts (HSAs) - Known Limitations

Line-by-Line instructions are available

01/29/2024

Form 8906

Distilled Spirits Credit - Known Limitations

01/29/2024

Form 8908

Energy Efficient Home Credit - Known Limitations

01/29/2024

Form 8910

Alternative Motor Vehicle Credit - Known Limitations

Not Supported

Form 8911

Alternative Fuel Vehicle Refueling Property Credit - Known Limitations

01/29/2024

Form 8915-F

Qualified Disaster Retirement Plan Distributions and Repayments 01/29/2024

Form 8919

Uncollected Social Security and Medicare Tax on Wages

01/29/2024

Form 8932

Credit for Employer Differential Wage Payments

01/29/2024

Form 8933

Carbon Dioxide Sequestration Credit

01/29/2024

Form 8936

Clean Vehicle Credits

01/29/2024

Form 8936 Schedule A Clean Vehicle Credit Amount 01/29/2024

Form 8938

Statement of Specified Foreign Financial Assets - Known Limitations

01/29/2024

Form 8941

Credit for Small Employer Health Insurance Premiums - Known Limitations

01/29/2024

Form 8949

Sales and other Dispositions of Capital Assets - Known Limitations

Line-by-Line instructions are available

01/29/2024

Form 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States 01/29/2024

Form 8959

Additional Medicare Tax

Line-by-Line instructions are available

01/29/2024

Form 8960

Net Investment Income Tax - Individuals, Estates and Trusts

01/29/2024

Form 8962

Premium Tax Credit

Line-by-Line instructions are available

01/29/2024

Form 8995

Qualified Business Income Deduction Simplified Computation 01/29/2024

Form 8995-A

Qualified Business Income Deduction 01/29/2024

Form 8995-A Schedule A

Specified Service Trades or Businesses 01/29/2024

Form 8995-A Schedule B

Aggregation of Business Operations 01/29/2024

Form 8995-A Schedule C

Loss Netting and Carryforward 01/29/2024

Form 8995-A Schedule D

Special Rules for Patrons of Agricultural or Horticultural Cooperatives 01/29/2024
Form 9000 Alternative Media Preference 01/29/2024

Form 9465

Installment Agreement Request

01/29/2024

Form 982

Reduction of Tax Attributes Due to Discharge of Indebtedness

(And Section 1082 Basis Adjustment)

01/29/2024

Form W-2

Wage and Tax Statement - Known Limitations

Line-by-Line instructions are available

01/29/2024

Form W-2C This form is not supported within the application. Review the work-around in the Known Limitations. N/A

Form W-2G

Certain Gambling Winnings

Line-by-Line instructions are available

01/29/2024

Forms with known limitations

Form 1040, U.S. Individual Income Tax Return

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

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

Use Form 1040. The differences between Form 1040 and Form 1040-SR are in appearance only. 

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Schedule A, Itemized Deductions

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

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Schedule B, Interest and Ordinary Dividends

Line 7b - Up to five selections from the menu are possible.

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Schedule E, Supplemental Income and Loss

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

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Schedule EIC, Earned Income Credit Qualifying Child Information

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

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Form 1116, Foreign Tax Credit

  • Part II column (l) will not accept "909 TAXES" or "1099 TAXES" in lieu of a date. Additionally, you cannot write "LSD" on line 24.
  • Form 1116 will not transfer line 35 to Schedule 3, line 1. Schedule 3, line 1 is direct input.
  • An AMT version of this form is not available.

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

Schedule AI - Free File Fillable Forms supports completing a separate Part II for spouse (only one spouse). 

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Form 2441, Child and Dependent Care Expenses

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

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Form 3468, Investment Credit

Only one Form 3468 can be added. 

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Form 4255, Recapture of Investment Credit

Only one Form 4255 can be added. 

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

Form 4562 is not available from the "Add/View Forms" menu. This form is an attachment to Schedule C, Schedule E, Schedule F and Form 4835 The form is selected from the "Add" button directly from Schedule C, Schedule E, Schedule F and Form 4835. If you need to associate more than one Form 4562 to a Schedule C, Schedule E, Schedule F or Form 4835, you must create another Schedule C, Schedule E, Schedule F or Form 4835 to associate with the additional Form 4562. The asset shown on Form 4562 must be listed on its "parent" Schedule C, Schedule E, Schedule F or Form 4835. 

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Form 4797, Sales of Business Property

Only one Form 4797 can be added. 

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Form 5884, Work Opportunity Credit

Only one Form 5884 can be added. 

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Form 6198, At Risk Limitations

Form 6198 is not available from the "Add/View Forms" menu. This form is an attachment to Schedule C, Schedule E, Schedule F and Form 4835. The form is selected from the "Add" button directly from Schedule C, Schedule E, Schedule F and Form 4835. Each Schedule C, Schedule E, Schedule F and Form 4835 should contain one associated Form 6198. 

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Form 6251, Alternative Minimum Tax-Individuals

  • Only one form is supported
  • The program does not support an AMT version of Form 1116

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Form 6252, Installment Sale Income

Multiple Form 6252s can be added. 

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Form 6765, Credit for Increasing Research Activities

Only one Form 6765 can be added. 

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Form 6781, Gains and Losses From Section 1256 Contracts and Straddles

Only one Form 6781 can be added. 

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Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request

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

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Form 8275, Disclosure Statement

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

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Form 8275-R, Regulation Disclosure Statement

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

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Form 8283, Noncash Charitable Contributions

Only four (4) 8283 forms can be added. 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. 

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Form 8582, Passive Activity Loss Limitations

You may add page 1, of Form 8582, to your return once. Pages 2 and 3 can be added multiple times. 

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Form 8586, Low-Income Housing Credit

Only one Form 8586 can be added. 

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Form 8594, Asset Acquisition Statement

Only one Form 8594 can be added.

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Form 8606, Nondeductible IRAs

Forms 8915-C and 8915-D are not supported in the program. If you need these forms to complete Form 8606, you must mail in the return. 

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

Only one Form 8609-A can be added.

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Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts

Only one Form 8697 can be added.

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Form 8820, Orphan Drug Credit

Only one Form 8820 can be added. 

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Form 8826, Disabled Access Credit

Only one Form 8826 can be added. 

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Form 8829, Expense for Business Use of Your Home

Only 8 8829 forms can be added. 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). 

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Form 8834, Qualified Electric Vehicle Credit

Multiple 8834 forms can be added. 

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Form 8844, Empowerment Zone Employment Credit

Only one Form 8844 can be added. 

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Form 8845, Indian Employment Credit

Only one Form 8845 can be added.

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

Only one Form 8846 can be added. 

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

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

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Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)

Tip: Part III must be completed, for each student, before entering information in Part I and Part II. 

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Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method

  • Up to five copies of Form 8866 can be added.
  • Line 10 must have value greater than zero to e-file Form 8866.

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Form 8881, Credit For Small Employer Pension Plan Startup Costs, Auto-Enrollment, And Military Spouse Participation

Only one Form 8881 can be added. 

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Form 8889, Health Savings Accounts (HSAs)

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

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

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Form 8906, Distilled Spirits Credit

Only one Form 8906 can be added. 

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Form 8908, Energy Efficient Home Credit

Only one Form 8908 can be added. 

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Form 8910, Alternative Motor Vehicle Credit

Form 8910 - The alternative motor vehicle credit has expired for TY 2023. 

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Form 8911, Alternative Fuel Vehicle Refueling Property Credit

Only one Form 8911 can be added. 

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Form 8938, Statement of Specified Foreign Financial Assets

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

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Form 8941, Credit for Small Employer Health Insurance Premiums

Only one Form 8941 can be added. 

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Form 8949, Sales and other Dispositions of Capital Assets

  • You will be able to enter "VARIOUS", "INHERITED", and "INH-2010" in column (b).
  • You will be able to enter "BANKRUPT" and "WORTHLESS" in column (c).
  • You will be able to enter "WORTHLESS" and "EXPIRED" in column (d).
  • You will be able to enter "EXPIRED" in column (e).

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Form W-2, Wages and Tax Statement

  • Only 50 copies of Form W-2 will be added.
  • Can add additional data entries for Line 12, Line 14 and Line 15 in each copy of form W-2.

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Form W-2C, Corrected Wage and Tax Statements

Form W-2c is issued to make one or more corrections to a Form W-2. If you received both a Form W-2 and W-2c from the same employer, use the entries from the Form W-2 to make your entries into Free File Fillable Forms, except when the Form W-2c shows a different value. In cases where a box or line on the Form W-2c does not show an entry but the Form W-2 does, use the entry from the Form W-2. 

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