Limitations of I-CAN!® E-File

Warning: If you do not qualify to use I-CAN!® E-File, your tax return will be incorrect. If you do not qualify to use I-CAN!® E-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 and forms I-CAN!® E-File supports, click here.

Who does NOT qualify to use I-CAN!® E-File?

Because of the scope of I-CAN!® E-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 the year)
  • Your home address or your employer's address is in another country (including Mexico, Canada, Puerto Rico or Guam)
  • You sold a home or any real estate (However, I-CAN!® does support 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). I-CAN!® does not support businesses that are reported on Schedule K-1. You can deduct expenses from only one business using I-CAN!®.
  • You have an agreement to split credits, deductions or exemptions for your dependents with someone else
  • You are filing for someone who is deceased
  • You want to claim depreciation on a rental property
  • 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 distribution code 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 married filing together and you and your spouse have separate Health Savings Accounts (HSAs).
  • 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 your 2009 return, but you purchased your home in 2010.
  • You have foreign earned income
  • You have farm income
  • You have barter income
  • You have IRA rolling distributions
  • You have an IRA lump sum distribution AND you were born before January 2, 1936
  • You received Form RRB-1099-R
  • You have unreported tips from a job for which you received a 1099-MISC rather than a W-2
  • You have 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 the year)
  • You have a daycare business (for children, seniors or disabled) and you first used your home for your business this year.
  • You have income from a penal institution
  • You have passive loss


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Income forms I-CAN!® E-File supports and the boxes or codes that are NOT supported

I-CAN!® E-File supports many income forms, but not every box or code on the forms is supported. The following is a list of income forms that I-CAN!® E-File supports. Underneath each form is a list of boxes that are NOT supported on the form. Please review the list below for more detail.

  • W-2
    • Distribution code of Q, R, T, Y or Z
    • Second half of Boxes 15 - 20 (I-CAN!® only supports one state and one locality)
  • W-2G
  • 1099-INT
    • Box 6
    • Box 7
    • Box 9
  • 1099-G
    • Box 7
    • Box 8
    • Box 9
  • 1099-MISC
    • Box 8
    • Box 9
    • Box 10
    • Box 13
    • Box 14
    • Box 15a
    • Box 15b
    • Second half of Boxes 16-18 (I-CAN!® only supports one state)
  • 1099-C
    • Box 6
  • 1099-A
  • SSA-1099
  • RRB-1099
  • 1099-R
    • Box 3
    • Boxes 10 - 15 (I-CAN!® only supports one state and one locality)
    • You received an IRA lump sum distribution (Box 2b) AND you were born before January 2, 1936
    • SEP or SIMPLE plans
    • A distribution code OTHER THAN 1, 1&8, 2, 2&8, 3, 4, 4&G, 7, or G
  • 1099-DIV
    • Box 6
    • Box 7
    • Box 8
    • Box 9
  • 1099-SA
    • Archer MSA (Box 5)
    • MA MSA (Box 5)
    • Distribution codes 5 and 6
  • 1099-B
    • I-CAN! only supports 1099-B for capital gains and losses such as stocks.
    • Box 3
    • Box 9
    • Box 10
    • Box 11
    • Box 12


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Federal tax forms I-CAN!® E-File prepares and the lines that are NOT supported

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

  • Form 1040-EZ
    • Line 9b Nontaxable combat pay election
    • 3rd Party Designee
    • Paid Preparer
  • Form 1040-A
    • Line 41b Nontaxable combat pay election
    • Line 47 Amount you want applied to 2011 estimated tax
    • Line 49 Estimated Tax Penalty
    • 3rd Party Designee
    • Paid Preparer
  • Form 1040
    • Line 14 Form 4797
    • Line 17 S Corps, Trusts, Partnerships
    • Line 18 Farm Income
    • Line 24 Certain business expenses of reservists, performing artists, and fee-based government officials
    • Line 28 Self-employed SEP, SIMPLE and qualified plans
    • Line 35 Domestic production activities deduction
    • Line 39b Dual Status Alien
    • Line 44b Tax from Form 4972
    • Line 47 Foreign Tax Credit
    • Line 53a Other credits from Form 3800
    • Line 53b Other credits from Form 8801
    • Line 57b Tax from Form 8919
    • Line 59b Schedule H
    • Line 64b Nontaxable Combat Pay Election
    • Line 70 Credits for federal tax on fuels
    • Line 71 Credits from Forms 2438, 8839, 8801, 8885
    • Line 75 Amount you want applied to your 2011 estimated tax
    • Line 77 Estimated Tax Penalty
    • 3rd Party Designee
    • Paid Preparer
  • Schedule A Itemized Deductions
    • Line 14 Form 4952
    • Line 30
  • Schedule B Interest and Ordinary Dividends
    • Line 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Form 8815
    • Part III Foreign Accounts and Trusts
  • Schedule C Profit or Loss from Business
    • Part II, Line 32b Some investment is not at risk
    • I-CAN!® only supports expenses for one business vehicle
  • Schedule D Capital Gains and Losses
    • Only 5 short term and 5 long term gains or losses are permitted.
    • Part I Lines 2, 4, 5
    • Part II Lines 9, 11, 12
  • Schedule E Supplemental Income and Loss
    • Part I Line 6, 20
    • Part I Line 22 Form 6198
    • Part I line 23 Form 8582
    • Part II
    • Part III
    • Part IV
    • Part V
    • I-CAN!® only supports 5 other expenses total across all of the properties.
  • Schedule EIC Earned Income Credit
  • Schedule R Credit for the Elderly or the Disabled
  • Schedule SE Self-employment tax (Schedule C)
    • Section A
    • Section B Line A
    • Section B Line 1a
    • Section B Line 1b
    • Section B Line 4b
    • Section B Line 5a
    • Section B Line 8c
    • Section B Part II
  • Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness
    • Part I Line 1a
    • Part I Line 1b
    • Part I Line 1c
    • Part I Line 1d
    • Part I Line 3
    • Part II Lines 4, 5, 6, 7, 8, 9
    • Part II, Lines 10a
    • Part II Lines 11a, 11b, 11c, 12, 13
    • Part III
  • Form 2106 Employee Business Expenses (Schedule A)
    • Part I Line 9 80% for Employees subject to Department of Transportation hours of service limits
    • Part II, Section C, Line 24b
    • Part II, Section D
    • You can deduct expenses for up to two business vehicles.
  • 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 II
    • Part III Section C
    • Part V Section C
    • Part VI
  • Form 4684 Casualties and Thefts
    • Section A Line 17 Yes
    • Section B
  • Form 4868 Automatic 6-Month Filing Extension
    • Part II Line 8
    • Part II Line 9
  • Form 5329 Additional Taxes on Qualified Plans (Including IRAs)
    • Part II
    • Part IV
    • Part V
    • Part VI
    • Paid Preparer
  • Form 5405 First Time Home Buyer Credit
    • Part I, Line D
    • Part I, Line F
    • Part III
    • Part IV, Line 15
    • Part IV, Line 16a
  • Form 5695 Residential Energy Credits
  • Form 6251 Alternative Minimum Tax (1040)
    • Part I, Line 8 through 27 inclusive
    • Part II, Line 32
  • Form 8283 Noncash Charitable Contribution (Schedule A)
    • Section B, Part II
    • Section B, Part III
    • Section B, Part IV
  • Form 8812 Additional Child Tax Credit
    • Part I Line 4b Nontaxable combat pay
  • 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
  • Form 8829 Expenses for Business Use of Your Home (Schedule C)
    • Part II Line 9
    • Part II Line 28
    • Part II Line 30 Carryover of excess casualty losses
    • Part II Line 34
    • If you (and your spouse if filing together) use the same part of your home for more than one business, you can only deduct the expenses for your home for one business.
    • I-CAN!® cannot help you claim this deduction if you have a daycare business (for children, seniors or disabled) and first used your home for your business this year.
  • 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 I, Line 4
    • Part III
  • Form 8917 Tuition and Fees Deduction
  • Form 1040-V Payment voucher


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