Limitations of I-CAN!® Free File

Warning: If you do not qualify to use I-CAN!® Free File, your tax return will be incorrect. If you do not qualify to use I-CAN!®, you can have your tax returns prepared by a licensed tax preparer, or you can call a Volunteer Income Taxpayer Assistance (VITA) program near you for free help.

For more information about the credits I-CAN!® Free File can help you claim, click here.

Who does not qualify to use I-CAN!® Free File?

Because of the scope of I-CAN!®, you should NOT use it if any of the following apply to you (or your spouse, if filing together):
  • You do NOT have Social Security Numbers (SSN) or Individual Taxpayer Identification Numbers (ITIN) that allow you to work in the U.S.
  • (If you are filing a state return) You have lived and/or worked in more than one state during the year
  • You are in the military
  • You are a church employee or clergy member
  • You are a non-resident alien (or you were a non-resident alien during any part of 2009)
  • Your home address or your employer's address is in another country (including Mexico and Canada)
  • You sold a home or any real estate
  • You have a business OTHER THAN a single sole proprietorship
  • You have an agreement to split credits, deductions or exemptions for your dependents with someone else
  • You received dependent care benefits (W-2 Box 10) AND you are married filing separately
  • You received dependent care benefits (W-2 Box 10) AND you have income or loss from a business, rental real estate or royalty property or you are married filing separately.
  • You received social security income, have a retirement plan at work AND made IRA contributions.
  • You received one or more 1099-R's with a distribution code OTHER THAN 1, 1&8, 2, 2&8, 3, 4, 4&G, 7, or G
  • You received non-gaming tribal revenue
  • You have a SEP (Simplified Employee Pension) or SIMPLE (Savings Incentive Match Plan for Employees of Small Employers)
  • You made contributions to or received distributions from an Archer MSA or MA MSA.
  • You are in a registered domestic partnership and you want to file in California

Because of the scope of I-CAN!®, you should NOT use it if you (or your spouse, if filing together) have income or loss from any of the following:
  • Business income OTHER THAN from a single sole proprietorship
  • Foreign earned income
  • Farm income
  • Barter income
  • IRA lump sum or rolling distributions
  • Unreported tips from a job for which you received a 1099-MISC rather than a W-2
  • A child's interest or dividends (unless it is the Alaska Permanent Fund Dividend and the child is under age 14 at the end of 2009)

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