Which free filing programs cover which tax forms
Existing free-tax-software comparisons map products to forms. We map programs to forms instead. Programs (IRS Free File, Free File Fillable Forms, MilTax, VITA) have stabler boundaries than commercial products and the matrix below stays current longer.
Why program-level, not product-level
Two reasons. First, commercial product rules change yearly: this year's "free includes HSA" can become next year's "HSA requires Premium Edition" without warning. Tracking those shifts at the product level is a full-time job; we do not do it. Second, the programs themselves have stabler rules. The IRS sets Free File and Fillable Forms scope. The DoD sets MilTax scope. IRS Publication 4012 sets VITA scope. These change less often and more transparently than a commercial free edition's product rules.
The matrix below is therefore a four-program view: IRS Free File (which itself depends on partner choice, but at a program level most partners support most rows), Fillable Forms, MilTax, and VITA.
Form checker
Pick a form, see which programs cover it
IRS Free File
Yes
Fillable Forms
Yes
MilTax
Yes
VITA
Yes
"Per partner" means support varies between the eight IRS Free File partners; check the IRS partner browser before starting.
The form coverage matrix
Coverage values: Yes means the program reliably supports the form. Per partner means support depends on which Free File partner you choose. Case by case means the program supports it but only for certain situations (typically VITA scope limits). No means the program does not support the form at all.
| Form / Schedule | What it is | IRS Free File | Fillable Forms | MilTax | VITA |
|---|---|---|---|---|---|
| Schedule 1 | Additional income, adjustments | Yes | Yes | Yes | Yes |
| Schedule 2 | Additional taxes | Yes | Yes | Yes | Yes |
| Schedule 3 | Additional credits and payments | Yes | Yes | Yes | Yes |
| Schedule A | Itemized deductions | Per partner | Yes | Yes | Yes |
| Schedule B | Interest and dividends | Yes | Yes | Yes | Yes |
| Schedule C | Profit or loss from business | Per partner | Yes | Yes | Case by case |
| Schedule D | Capital gains and losses | Per partner | Yes | Yes | Case by case |
| Schedule E | Supplemental income (rental, royalty) | Per partner | Yes | Yes | No |
| Schedule SE | Self-employment tax | Per partner | Yes | Yes | Case by case |
| Form 8949 | Sales of capital assets (incl. crypto) | Per partner | Yes | Yes | Case by case |
| Form 8889 | HSA contributions / distributions | Per partner | Yes | Yes | Yes |
| Form 8606 | Nondeductible IRA basis | Per partner | Yes | Yes | Yes |
| Form 8863 | Education credits | Yes | Yes | Yes | Yes |
| Form 8962 | Premium tax credit (ACA 1095-A) | Yes | Yes | Yes | Yes |
| Form 4562 | Depreciation and amortization | Per partner | Yes | Yes | No |
| Form 1116 | Foreign tax credit | Per partner | Yes | Yes | No |
| K-1 (1065 / 1120S) | Pass-through income | Per partner | Yes | Yes | No |
| Form 1099-K | Payment-card / third-party network | Per partner | Yes | Yes | Case by case |
| Form 1040-X | Amended return | Per partner | No | Yes | Case by case |
Sources: IRS.gov Free File partner detail cards (per partner); IRS Free File Fillable Forms program limitations page; Military OneSource MilTax product description; IRS Publication 4012 (Volunteer Resource Guide).
Annotations on tricky rows
Schedule C (self-employment)
Free File partner support varies; not all eight partners include Schedule C in their Free File offer. Fillable Forms supports it with no income limit. MilTax supports it for service members. VITA supports simple Schedule C only: no inventory, no losses, no employees, expenses under the IRS-set cap. Filers with larger operations are out of VITA scope. See self-employed paths.
Schedule D and Form 8949 (investments and crypto)
Coverage is broader than commercial "free editions" suggest. Free File partners often include Schedule D and Form 8949 even when their commercial free editions exclude them; the Free File program rules treat investment forms differently. Fillable Forms supports both manually. MilTax supports both. VITA volunteers can handle a small number of transactions but high-volume traders are out of scope.
HSA (Form 8889)
HSA reporting is a common upgrade trigger in commercial free editions. Inside IRS Free File, support is generally fine across partners. Fillable Forms and MilTax both support Form 8889. VITA supports it routinely; HSA distributions and contributions are within volunteer scope.
Crypto (Form 8949 plus 1099-B if brokered)
Crypto trades are reported on Form 8949 and Schedule D, not on a separate crypto form. Coverage follows Schedule D / 8949 above. For high-volume crypto traders (hundreds or thousands of trades per year), the practical issue is data entry rather than form support; Fillable Forms allows aggregated reporting but you prepare the supporting detail yourself.
K-1 (1065 or 1120S)
Pass-through K-1 income flows to Schedule E. IRS Free File partner support varies meaningfully here; check the partner detail card. Fillable Forms supports K-1 manually. MilTax supports it. VITA is generally out of scope for K-1 returns because the substantiation and basis-tracking work falls outside volunteer training.
Form 4562 (depreciation)
Required when claiming Section 179 expensing or when depreciating a fixed asset over multiple years. Free File partner support varies. Fillable Forms supports it manually (you compute the depreciation; the form accepts the result). MilTax supports it for self-employed service members. VITA does not handle depreciation in its standard scope.
Edge cases: foreign income, trusts, amended returns
A few situations push beyond the practical scope of every free program:
- Form 1116 (foreign tax credit). Fillable Forms and most Free File partners support it. MilTax supports it for service members. VITA does not.
- Form 3520 (foreign trust reporting). Outside the scope of every free program. Use a paid product or paper file.
- Form 1040-X (amended return). Fillable Forms does not support 1040-X. MilTax and some Free File partners do. Paper filing the IRS 1040-X is always free, just slower.
- Form 8621 (PFIC reporting). Effectively outside every free program. Engage a tax professional.
How to verify the matrix for your specific return
Three checks, in order, before you commit to a path.
- Use the matrix above to confirm the form is supported in principle by the program you are considering.
- For IRS Free File, check the IRS partner browser's per-partner detail card. If your chosen partner's card lists the form as supported, you are good. If it doesn't, switch partners.
- For Fillable Forms, check the IRS program limitations page. The page lists every form the program does not support. If your form is not on the limitations list, it is supported.
Frequently asked
Why a program-level matrix instead of a product-level one?
Commercial product rules change yearly: a partner's free tier may include Schedule D this year and exclude it next. Programs (Free File, Fillable Forms, MilTax, VITA) have stabler rules because the boundaries are set by the IRS or DoD rather than by commercial product managers. A program-level matrix stays accurate longer.
Which programs cover crypto / Form 8949?
Free File Fillable Forms supports Form 8949 manually with no income limit. MilTax supports it through the guided interview. IRS Free File partners vary; many include 8949 inside Free File even when their commercial free editions exclude it. VITA can handle simple 8949 (a few transactions) but high-volume crypto traders are usually out of scope.
Can I file an amended return for free?
Form 1040-X (amended return) is supported by MilTax and by some Free File partners. Fillable Forms does not support 1040-X. VITA can sometimes prepare amended returns at the volunteer's discretion, depending on scope. For a complex amendment, paper filing on the IRS-supplied 1040-X form is always free; you mail it in.
What about K-1 income from a partnership or S-corp?
Fillable Forms accepts K-1 inputs through Schedule E. MilTax supports it through the guided flow. IRS Free File partner support varies; check the partner detail card. VITA generally does not handle K-1 income because the substantiation work is out of scope for volunteer preparation.
Are foreign-income forms covered free anywhere?
Form 1116 (foreign tax credit) is supported by Fillable Forms and by some Free File partners; MilTax supports it for service members with foreign earned income. Form 2555 (foreign earned income exclusion) is similar in scope. Filers with substantial foreign income, foreign trusts (Form 3520), or PFIC-related reporting (Form 8621) are usually outside the practical scope of any free program.
How do I verify my specific return is supported?
Three steps. First, the program-level matrix above shows whether the form is supported in principle. Second, for IRS Free File specifically, the IRS partner browser includes a per-partner forms list; check your chosen partner. Third, the IRS publishes Fillable Forms program limitations on its e-file-providers page; that document is the authoritative source for what Fillable Forms does and does not handle.