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!® Free File, 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.

I-CAN!® Free File supports many federal forms, but not every line on the forms is supported. The following is a list of forms that I-CAN!® Free File supports. Underneath each form is a list of lines that are NOT supported on the form. Please review the list below for more detail.

Forms I-CAN!® Free File supports and the lines that are NOT supported

  • Form 1040-EZ
    • 3rd Party Designee
    Paid Preparer
  • Form 1040-A
    • 3rd Party Designee
    Paid Preparer
    Line 49 Estimated Tax Penalty
  • Form 1040
    • 3rd Party Designee
    Paid Preparer
    Line 14 Form 4797
    Line 17 S Corps, Trusts, Partnerships
    Line 18 Farm Income
    Line 24 2106-ez
    Line 29
    Line 35
    Line 39b Dual Status Alien
    Line 44b
    Line 47 Foreign Tax Credit
    Line 52a
    Line 52b
    Line 53a
    Line 53b
    Line 57b (from form 8919)
    Line 59b Schedule H
    Line 64b Nontaxable Combat Pay
    Line 69 Excess
    Line 70 Other Credits
    Line 76 Estimated Tax Penalty
  • Schedule A Itemized Deductions
  • Schedule B Interest and Ordinary Dividends
  • Schedule C Profit or Loss from Business
  • Schedule D Capital Gains and Losses
    • **NOTE** Only 5 Short Term and 5 Long Term Gains/Losses are permitted in order to E-File. If there are more than 5 of either, they will be printed on Schedule D-1, but the user must mail their return.
    Part 2 Lines 11 & 12
    Part 4
    Part 5
  • Schedule D-1 Continuation Sheet for Schedule D
  • Schedule E Supplemental Income and Loss
    • Line 6
    Line 20
  • Schedule EIC Earned Income Credit
  • Schedule L Standard Deduction for Certain Filers
    • Line 14
  • Schedule M Making Work Pay Credit (1040 and 1040A)
  • Schedule R Credit for the Elderly or the Disabled
  • Schedule SE Self-employment tax **Schedule C**
    • Section A Line 1a
    Section A Line 1b
    Section B Line A
    Section B Line 1a
    Section B Line 1b
    Section B Line 5a
    Section B Line 8c
    Section B Line 15
    Section B Line 16
    Section B Line 17
  • Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness
    • Part 1 Line 1a
    Part 1 Line 1c
    Part 1 Line 1d
    Part 1 Line 1f
    Part 1 Line 3
    Part 2 Lines 4 through 9 inclusive
    Part 2 Lines 11 through 13 inclusive
    Part 3
  • Form 2106 Employee Business Expenses **Schedule A**
  • Form 2441 Child and Dependent Care
  • Form 3903 Moving Expenses
  • Form 4137 Social Security and Medicare Tax on Unreported Tip Income
  • Form 4562 Depreciation and Amortization **Schedule C**
    • Part 2
    Part 3 Section C
    Part 5 Section C
    Part 6
  • Form 4868 Automatic 6-Month Filing Extension
  • Form 5329 Additional Taxes on Qualified Plans (Including IRAs)
    • Part 2
    Part 3
    Part 4
    Part 5
    Part 6
  • Form 5405 First Time Home Buyer Credit
    • Part 3
    Part 4
  • Form 5695 Residential Energy Credits
  • Form 6251 Alternative Minimum Tax (1040)
    • Part 1 Line 9 through 28 inclusive
  • Form 8283 Noncash Charitable Contribution **Schedule A**
    • Section B, Part 2
    Section B, Part 3
    Section B, Part 4
  • Form 8812 Additional Child Tax Credit
  • Form 8814 Parents' Election to Report Child's Interest and Dividends (For a child under 14 who gets Alaska Permanent Fund Dividends only)
    • Line 1a
    Line 1b
    Line 2b
    Line 3
    Line 7
    Line 8
    Line 9
    Line 10
    Line 11
    Line 12
  • Form 8829 Expenses for Business Use of Your Home **Schedule C**
  • Form 8862 Information To Claim EIC After Disallowance **Schedule EIC**
  • Form 8863 Education Credits
  • Form 8880 Credit for Qualified Retirement Savings Contributions
  • Form 8888 Direct deposit into multiple accounts
  • Form 8889 Health Savings Accounts (HSAs)
    • Part 3
  • Form 8917 Tuition and Fees Deduction
  • Form 6251 Alternative Minimum Tax
  • Form 1040-V Payment voucher

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

Because of the scope of I-CAN!® Free File, 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 (this does not include foreclosure)
  • You have a business OTHER THAN a single sole proprietorship, statutory employee income (W-2 Box 13) and/or independent contractor income (1099-MISC Box 7)
  • 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
  • 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 one or more W-2's with a code in Box 12 of Q, R, T, Y or Z
  • 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
  • You want to take a deduction of more than $500 for a donation of a Motor Vehicle, Boat or Airplane (Form 1098-C)
  • You want to deduct a disaster loss
  • You want to file as an injured spouse
  • You want to claim the First-time Home Buyer Credit for 2009, but you purchased your home in 2010.
  • Note: If you are married filing separately and your spouse is itemizing their deductions, you also must itemize your deductions. However, I-CAN!® E-File will give you the standard deduction if it is better on your return. If I-CAN!® E-File gives you the standard deduction, you should use a different e-file provider or see a tax professional.

Because of the scope of I-CAN!® Free File, 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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