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 I-CAN!® E-File can help you claim, 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 2009)
  • 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 (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 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 2009, 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 2009)

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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 supports and the lines that are NOT supported

I-CAN!® E-File supports many federal forms, but not every line on the forms is supported. The following is a list of forms that I-CAN!® E-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.

  • 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 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
    • Part 2 Lines 11 & 12
    • Part 4
    • Part 5
  • Schedule D-1 Continuation Sheet for Schedule D
    • 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.
  • 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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