Free File Fillable Forms: Program limitations and available forms

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)

U.S. Individual Income Tax Return - Known Limitations

Payment Voucher (Print Only - Cannot e-file)

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

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

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

Schedule 1 (Form 1040)

Additional Income and Adjustments to Income

Schedule 2 (Form 1040)

Schedule 3 (Form 1040)

Additional Credits and Payments

Schedule A (Form 1040)

Schedule B (Form 1040)

Schedule C (Form 1040)

Profit or Loss From Business

Schedule D (Form 1040)

Capital Gains and Losses

Schedule E (Form 1040)

Schedule EIC (Form 1040)

Schedule F (Form 1040)

Profit or Loss From Farming

Schedule H (Form 1040)

Household Employment Taxes

Schedule J (Form 1040)

Income Averaging for Farmers and Fisherman

Schedule R (Form 1040)

Credit for the Elderly or the Disabled

(Add from Form 1116)

Statement of Person Claiming Refund Due a Deceased Taxpayer

Employee Business Expenses

Multiple Support Declaration

Underpayment of Estimated Tax by Individuals, Estates, and Trusts

Form 2210 Schedule AI

Underpayment of Estimated Tax by Farmers and Fishermen

Notice to Shareholder of Undistributed Long-Term Capital Gains

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.)

Foreign Earned Income

General Business Credit

Credit for Federal Tax Paid on Fuels

Social Security and Medicare Tax on Unreported Tip Income

Recapture of Investment Credit – Known Limitations

Depreciation and Amortization - Known Limitations

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

Casualties and Thefts

Sales of Business Property – Known Limitations

Farm Rental Income and Expenses

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

Investment Interest Expense Deduction

Tax on Lump Sum Distributions

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

Repayment of the First-Time Homebuyer Credit

Residential Energy Credits

Work Opportunity Credit - Known Limitations

Alternative Minimum Tax-Individuals - Known Limitations

Installment Sale Income - Known Limitations

Credit for Increasing Research Activities - Known Limitations

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

Notice of Inconsistent Treatment or Administrative Adjustment Request - Known Limitations

Regulation Disclosure Statement - Known Limitations

Noncash Charitable Contribution - Known Limitations

Injured Spouse Allocation

Mortgage Interest Credit

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

Passive Activity Loss Limitations - Known Limitations

Passive Activity Credit Limitations

Low-Income Housing Credit - Known Limitations

Asset Acquisition Statement Under Section 1060 - Known Limitations

Annual Statement for Low-Income Housing Credit - Known Limitations

Recapture of Low-income Housing Credit

Tax for Certain Children Who Have Unearned Income

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

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

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

Credits for Qualifying Children and Other Dependents

Parents' Election To Report Child's Interest and Dividends

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

Disabled Access Credit - Known Limitations

Recapture of Federal Mortgage Subsidy

Expenses for Business Use of Your Home - Known Limitations

(Add from the Schedule C)

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

Qualified Electric Vehicle Credit - Known Limitations

Qualified Adoption Expense

Empowerment Zone Employment Credit - Known Limitations

Indian Employment Credit - Known Limitations

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

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

District of Columbia First-Time Homebuyer Credit

Information To Claim Certain Credits After Disallowance

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

Credit for Qualified Retirement Savings Contributions

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

Reportable Transaction Disclosure Statement

Allocation of Refund (Including Saving Bond Purchases)

Health Savings Accounts (HSAs) - Known Limitations

Distilled Spirits Credit - Known Limitations

Energy Efficient Home Credit - Known Limitations

Alternative Motor Vehicle Credit - Known Limitations

Alternative Fuel Vehicle Refueling Property Credit - Known Limitations

Uncollected Social Security and Medicare Tax on Wages

Credit for Employer Differential Wage Payments

Carbon Dioxide Sequestration Credit

Clean Vehicle Credits

Statement of Specified Foreign Financial Assets - Known Limitations

Credit for Small Employer Health Insurance Premiums - Known Limitations

Sales and other Dispositions of Capital Assets - Known Limitations

Additional Medicare Tax

Net Investment Income Tax - Individuals, Estates and Trusts

Premium Tax Credit

Form 8995-A Schedule A

Form 8995-A Schedule B

Form 8995-A Schedule C

Form 8995-A Schedule D

Installment Agreement Request

Reduction of Tax Attributes Due to Discharge of Indebtedness

(And Section 1082 Basis Adjustment)

Wage and Tax Statement - Known Limitations

Certain Gambling Winnings

Forms with known limitations

Form 1040, U.S. Individual Income Tax Return

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.

Schedule A, Itemized Deductions

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

Schedule B, Interest and Ordinary Dividends

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

Schedule E, Supplemental Income and Loss

Schedule EIC, Earned Income Credit Qualifying Child Information

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

Form 1116, Foreign Tax Credit

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).

Form 2441, Child and Dependent Care Expenses

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

Form 3468, Investment Credit

Only one Form 3468 can be added.

Form 4255, Recapture of Investment Credit

Only one Form 4255 can be added.

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.

Form 4797, Sales of Business Property

Only one Form 4797 can be added.

Form 5884, Work Opportunity Credit

Only one Form 5884 can be added.

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.

Form 6251, Alternative Minimum Tax-Individuals

Form 6252, Installment Sale Income

Multiple Form 6252s can be added.

Form 6765, Credit for Increasing Research Activities

Only one Form 6765 can be added.

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

Only one Form 6781 can be added.

Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request

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

Form 8275, Disclosure Statement

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

Form 8275-R, Regulation Disclosure Statement

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

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.

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.

Form 8586, Low-Income Housing Credit

Only one Form 8586 can be added.

Form 8594, Asset Acquisition Statement

Only one Form 8594 can be added.

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.

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

Only one Form 8609-A can be added.

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

Only one Form 8697 can be added.

Form 8820, Orphan Drug Credit

Only one Form 8820 can be added.

Form 8826, Disabled Access Credit

Only one Form 8826 can be added.

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).

Form 8834, Qualified Electric Vehicle Credit

Multiple 8834 forms can be added.

Form 8844, Empowerment Zone Employment Credit

Only one Form 8844 can be added.

Form 8845, Indian Employment Credit

Only one Form 8845 can be added.

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

Only one Form 8846 can be added.

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.

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.

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

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

Only one Form 8881 can be added.

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. -

Form 8906, Distilled Spirits Credit

Only one Form 8906 can be added.

Form 8908, Energy Efficient Home Credit

Only one Form 8908 can be added.

Form 8910, Alternative Motor Vehicle Credit

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

Form 8911, Alternative Fuel Vehicle Refueling Property Credit

Only one Form 8911 can be added.

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).

Form 8941, Credit for Small Employer Health Insurance Premiums

Only one Form 8941 can be added.

Form 8949, Sales and other Dispositions of Capital Assets

Form W-2, Wages and Tax Statement

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.