Federal housing law
0126 Publ 5274 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5274.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
IRS Free File Fillable Forms¶
User’s Guide¶
Purpose¶
This document will guide you, step by step, from account creation to transmission of your federal tax return. You can easily search this document. Holding down the Ctrl key and pressing the F key (Ctrl+F) will bring up a search box where you can enter a key word to search.
This program has no age, income or residency restrictions. To use this program you should be comfortable with completing a paper return, using only the form and form instructions as a guide to file a correct federal tax return.
However, if your adjusted gross income (AGI) is $89,000 or less, you are eligible for free, easy-touse, guided tax software at irs.gov/free-file.
What You Will Need:¶
Social Security Numbers for all persons on your tax return
Birth dates for all persons on your return
The Adjusted Gross Income (AGI) from last year’s federal tax return. See STEP 4: E-File your Tax Forms, if you do not know last year’s AGI.
A valid email address
A 10-digit cell phone number that can receive text messages. (See the section on International, Foreign and Military filers).
Table of Contents¶
Things to Know Before Starting ........................... 4
Account Creation ................................................... 4
A Quick View of Form 1040 .................................. 5
Selecting Areas to Enter Information ................... 6
Moving within the Forms ................................. 6
Entering your Information ............................... 6
Types of Information Areas on the Forms ........... 6
Manual Entry Fields ......................................... 6
Drop-Down Menu ............................................ 6
Calculated Fields ............................................. 6
Additional Information Areas .......................... 7
Description (code) Field .............................. 7
Amount Field ................................................ 7
Attaching Statements ................................. 7
Tabs, Links, Buttons and Icons ............................ 8
STEP 1 .......................................................... 8
STEPS 2-4 ..................................................... 8
File Extension ............................................... 8
Help ............................................................... 8
IRS Publications .......................................... 8
Interactive Tax Law Assistant .................... 8
Update Your Account .................................. 8
Sign Out ........................................................ 8
Save .............................................................. 8
Print Return ................................................ 8
Add/View Forms ........................................ 8
FAQs ............................................................ 8
Instructions for This Form ........................ 8
Do the Math ............................................... 9
Delete This Form ........................................ 9
Print This Form .......................................... 9
Done With This Form ................................ 9
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Add and Delete Forms ........................................ 10
Add Forms ....................................................... 10
Add/View Forms Icon ......................... 10
Add Button ........................................... 10
Deleting Forms ............................................... 10
Delete this Form Button .......................... 10
Add/View Form Icon ............................... 10
STEP 2 - Verify Federal Withholding ................... 11
STEP 3 - Payment Options ................................ 12
STEP 4 - E-File Your Tax Forms ...................... 13
STEP 4 (cont.) - Account verification ................... 14
Review Your Return ............................................. 15
Print the Return .............................................. 15
Reviewing Incomplete Forms ....................... 15
STEP 5 - E-File Status Tax Form ........................... 16
Help with Free File Fillable Forms ................... 17
Filing an Extension (Form 4868) ......................... 17
Form 4868 ...................................................... 17
Form 2350 ...................................................... 17
Rejected Returns ........................................... 17
Functional Issues
(All Issues except Rejections) ................. 18
Accepted Returns .......................................... 22
Other Issues and Assistance ............................. 23
Things to Know Before Starting¶
This program operates from the beginning of each filing season, mid January through the extension due date, mid October. If your tax return is rejected at the end of the filing season, you have 5 days to correct any errors and resubmit your return. If you cannot correct the errors in your return, print and mail it.
All accounts and tax return information are erased after the 5-day correction period; usually October 20. After the correction period has expired you will lose access to your account; therefore, it is important that you print a copy of your tax return before the program ends for the year.
Review the Forms and Limitations page. This page provides form and program limitations that may prevent you from e-filing your return.
Check the Computer Requirements. Using non-recommended browsers and operating systems can result in form display problems, form calculation problems and problems with the information you have entered. You may not be able to recover from problems arising from use of non-recommended browsers and operating systems.
Familiarize yourself with the self-help webpages, which answer the most common questions taxpayers have.
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Account Creation¶
In order to create your account, both a valid email and 10-digit U.S. cell phone number that can receive text messages is required.
You must create a new account each year.
Select “Use Fillable Forms” from the IRS Free File landing page at https://www.irs.gov/filing/ irs-free-file-do-your-taxes-for-free.
Complete all required information and select “Create Account”
A User ID requires six or more Alphanumeric characters. No spaces or Special Characters (e.g.!@#$).
Extreme care must be taken when entering your email and phone number. If you make errors entering this information you may not be able to recover your account.
Account Creation will not accept foreign phone numbers. See the section on International, Foreign and Military filers.
A confirmation email is sent from customer_service@freefilefillableforms.com to the email used to create the account. If you do not receive this email, review “Not Receiving Expected Email”
A Quick View of Form 1040¶
When the checkbox for “Married Filing Separately” is selected, the red arrows show the placement of the spouse’s first name, middle initial, and last name. The red box is an example of an additional information area containing description and amount areas. Some of these areas do not have menus for a code selection and some of these areas only have one box for entering a description. When you try to enter information into a calculated field, you will receive the “Do Not” symbol.
Account Recovery: Make sure you correctly enter your email and phone number. To recover your current account, you must be able to receive a code from the email or phone number associated with the account.
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If you forget your login information, you can access your account through the “I forgot my user ID/I forgot my password” option at the Sign In box.
You will receive an email from customer_service@freefilefillableforms.com, and a text message with a confirmation code to verify your identity. These codes are needed to complete the account confirmation process. Without it, you will not be able to access the account.
Selecting Areas to Enter Information¶
Moving within the Forms - Use your mouse or pointing device to select icons, buttons, checkboxes, menu items and to select fields to enter information. Use the scroll bar to view more of the form you have selected.
Entering your Information - Placing your mouse or pointing device over an entry field may display text about what to enter. Please read this information before entering anything into the field.
Do not enter extra information into the forms. Only enter what is necessary. If you are unsure of what to enter, consult the IRS instructions for the form.
Never add forms that do not apply to your tax situation.
Date fields- when entering a “date” use the MM/DD/YYYY format.
When you try to enter an amount on a calculated line, your pointer will change into the “DO NOT” symbol and this message appears: “This field is automatically calculated for you”.
Never use your browser’s back button to move backward in the program.
Negative Numbers generally, you should place a minus sign (-) in front of them. However, if the line has parenthesis, do not use the minus sign.
Do not enter unnecessary zeros on any line. Doing so may cause a rejection.
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Types of Information Areas on the Forms¶
Manual Entry Fields - Select a field to enter information. A blue box will surround the field and a blinking vertical line appears, indicating the field will accept information. Once entered, the information entered will appear in green font.
Drop-Down Menu - A down symbol indicates these areas. The items to select are limited to the acceptable description/code for that line. If you do not recognize the listed items; consult the form instructions.
The description/code selected from the menu usually has an associated amount to enter. Do not enter amounts in these fields if you have not selected a description/code from the menu. If a menu item you expect to see is not listed, consult the form instructions, review the Forms and Limitations page and review the Line-by-Line instructions for the program.
Calculated Fields - These fields calculate when you enter the required information in other parts of the return and select “Do the Math.” If you think the line isn’t calculating properly, view the Line-by-Line instructions for that form. Calculated information will appear in blue font.
Sometimes you can manually enter a number into a calculated field if you have not completed the form that transfers information to the calculated field. However, once that form is completed, its information will transfer to the calculated field.
You cannot override a calculated field. You must change the data used to make the calculation.
Calculated field information may come from a completed field on another form you have added.
Calculated fields sometimes require you to enter something into the “additional information” areas before they will calculate.
If you select direct deposit for your refund, please select either the checking or savings checkbox for the type of account
Additional Information Areas - The form instructions may direct you to enter additional information on the form. Usually, the form instructions say to write something on the dotted line, next to a line number. With Free File Fillable Forms, you can enter this additional information into the small grey fields provided on the line specified in the instructions. Some lines on the forms have many fields to enter additional information. When this happens, it may not be possible to place all the fields in the location specified by the instructions. In this case, additional information areas are placed as close to the area specified. Use your mouse and hover your cursor over each area to view text associated with the additional information area.
The form instructions will state what you should enter, and the order information is entered. In most cases, you will enter a description (or code) and a corresponding amount, in that order. The amount fields will only accept numbers. Description fields may accept letters and/or numbers. Always consult the form instructions before entering information in these fields.
Do not enter any information into these fields unless instructed to do so. Extra zeros or entering such things as “N/A” will cause your return to reject. Review the Line-by-Line instructions to assist with these fields.
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Description (code) Field - Some description fields have a drop-down menu to assist entering acceptable information. Most taxpayers do not need to enter information in these fields. If you do not recognize the listed items, leave the field blank and review the form instructions to determine if the menu items apply to your tax situation.
Amount Field —Do not enter an amount into these fields if you leave the corresponding description field blank. Some amount fields do not have a corresponding description field.
Attaching Statements - This program does not support attaching any supplemental statements. If you are instructed to attach a statement to clarify an entry, you will not be able to E-File your return using this program. Print and mail in the return.
Add and Delete Forms¶
Exceptions: You cannot add every supported form or schedule from the Add/View Forms Icon. Some forms and schedules can only be added from a “parent” form. For example: You may only add Form 4562 from its “Parent” Schedule C, E and F. Check the Forms and Limitations page to see all supported forms and the dates they become available. When you add a form, the form will appear in the My Tax Forms box. Having a form appear here does not mean the form will transmit your return to the IRS. It only means you have selected the form. Complete each form in “My Tax Forms” or delete the form prior to transmitting. Use the “Print Return” button to ensure all your forms print and are complete.
Add Forms¶
Two methods:
- Add/View Forms Icon - Select the “Add/ View Forms” icon to open the “My Tax Forms” list.
a. Select “Add Form” from the bottom of the
“My Tax Forms” box.
b. Scroll the list or enter the form you want
c. Some forms have “Taxpayer” and “Spouse”
versions. Select the correct version.
d. You cannot add some forms/schedules with
this method. See the above exceptions.
- Add Button - Select the “Add” button for the form, if there is one for it on the line.
a. “Add” buttons are usually placed
conveniently on the line that will accept the information from the added form.
b. Not all supported forms and schedules have
an “add” button on the form you are viewing.
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Deleting Forms¶
Two methods:
Delete this Form Button - If the form you want to delete is displayed, delete it by selecting the “Delete this Form” button, at the bottom of the page.
Add/View Form Icon - Select the “Add/View Forms” icon from the top of the page, which opens “My Tax Forms”
a. Select the form you want to delete, once
highlighted, click on “Delete Form”.
b. Select “Yes” from the pop-up box, asking if you
are sure you want to delete the information.
If you need to add the same form/ schedule more than once, use any method previously described. When the pop up appears, confirm your selection.
Some forms, such as Forms 8889, are specific to the TAXPAYER or SPOUSE, not both. Selecting the wrong version will cause errors in the return.
STEP 2¶
Verify Federal Withholding¶
This section will populate the entries made while preparing the return. Verify the amounts were transferred correctly and make any necessary adjustments.
Instructions for completion
A. W2 documents.
B. 1099 documents.
C. If you completed Form 8959 and there was
a federal withholding amount on line 24, that number will transfer to Box C.
D. Box D and E calculates the sum of all
withholding entered with the return
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The amounts in Boxes D and E must match to proceed. If they do not match, there is a mistake in the amount of federal withholding you entered on Form 1040, your income document(s) or the amount in Box B.
Review the information.
- NOTE: There are no “Add” buttons for any other 1099 forms, such as SSA-1099, 1099-RRB, 1099-MISC, etc. It is not necessary to “add” and transcribe these other 1099 documents. Enter the federal withholding from these other income documents in Step 2 Box B.
STEP 3¶
Payment Options¶
Fillable Forms offers the following options for payment. If you are getting a refund, you can skip this section.
A. Pay by electronic withdrawal – Electronic
B. Pay by check – Make sure to print your Form
1040-V and mail it in with your payment.
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C. Pay with IRS Direct Pay – Make a full or partial
payment on the balance of your return and/or make estimated tax payments.
STEP 4¶
E-File Your Tax Forms¶
To sign your return, you must enter last year’s Adjusted Gross Income (AGI), or last year’s fivedigit self-selected signature PIN. Enter last year’s AGI in the space provided. If you are filing jointly and you filed jointly with the same spouse last year, the AGI for the Taxpayer and Spouse will be the same. If last year’s return was not filed jointly with your current spouse, the AGI must be taken from the separate returns. If you did not file a return last year, enter “0” for your AGI. If you do not have a copy of your tax return, you can get your AGI from one of the IRS self-service tools:
Use your online account to immediately view your AGI on the Tax Records tab. If you’re a new user, have your photo identification ready.
Use Get Transcript by Mail. You can also request a transcript by mail by calling our automated phone transcript service at 800-908-9946. Please allow 5 to 10 days for delivery.
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Add your electronic signature - Provide the following information. If filing jointly, spouses provide it also.
A. Today’s date is filled in for you.
B. Enter an optional Daytime phone number
C. Create a five-digit Signature PIN and enter
it into the designated field. It can be any five numbers except 00000 or 12345.
D. Enter your Date of Birth. The date format is
MM/DD/YYYY.
To increase fraud protection, complete the fields for driver’s license or state issued ID.
STEP 4 (Cont.): Account verification/Transmit My Return - After you select continue to E-File, you must select either email or SMS text message to receive an account verification code.
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You will be directed to enter the 6-digit code and complete the additional security challenge. Check the “I agree to transmit my return” and select Transmit My Return button.
Review Your Return¶
Prior to selecting the “Continue to E-File” button, print and review your return for completeness and accuracy. Once you transmit the return and the IRS accepts it, the only way to correct a mistake is by filing an amended return, Form 1040X.
Print a paper copy of your return. Make sure all the forms and schedules you added are included in the print.
Review all lines for information that should appear before transmitting to the IRS.
Print the Return –¶
Select the “Print Return” icon at the top.
Check your printed return against the list of forms in “My Tax Forms”
Missing forms may not be complete
Some forms should not print, such as Form
W-2, W-2G and 1099-R
Reviewing Incomplete Forms
Select the Add/View icon and select the form missing from your printed return
Review the form and its instructions for omissions that pertain to your tax situation
• Review the Line-by-Line instructions for help on how the lines on a form function
- Make your correction(s)
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STEP 5¶
E-File Status: Tax Form¶
After transmission, STEP 5 will appear and you will receive a screen stating your return has been “Successfully Queued” for transmission and to look for an email notification about Acceptance or Rejection of your return. STEP 5 will provide updates on the status until the return is accepted.
Your return will be locked from additional entries unless it is rejected. Fix the rejections and re submit.
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Help with Free File Fillable Forms¶
Free File Fillable Forms relies on taxpayers using web-based self-assist resources to get Help with the program.
Filing an Extension (Form 4868)¶
Form 4868 - After creating an account, select the “File Extension” button. Enter your name, address and Social Security Number, and complete the rest of Form 4868. Transmit the extension by completing necessary STEP tabs Form 4868. If you have a balance owed, review STEP 3 for Payment Options associated with filing an extension.
If you complete STEP 3 Payment Options, Box A “Pay by electronic withdrawal” but do not enter your payment amount on line 7 of Form 4868, your payment will not be made, even if your extension is accepted.
Form 2350 - Not Supported
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Rejected Returns¶
The Internal Revenue Service will either accept or reject the return after you transmit (submit) it. You will receive an email from customer_service@ freefilefillableforms.com when the IRS rejects your return. This email will list the reason(s) for rejection (error) and provide a link to resolve the rejection issue.
A rejection (error) has two parts:
The Business Rule Number and explanation
The Xpath
It is important to follow the instructions when searching for a solution to the error(s).
Copy and paste your rejection email into the search box
If you searched multiple errors and all the errors are not displayed in the results, search one error at a time and include both parts of the error, Business Rule and Xpath.
Functional Issues¶
(All Issues except Rejections)¶
If we discover a software bug that prevents you from completing or submitting (transmitting) your return, we will place the issue in the table on the Help page. The table will describe the problem and provide a “Tentative Fix” date. Other assistance on the Help page includes:
1. The Line-by-Line Instructions page provides information on how the most commonly used forms work. Many times, taxpayers believe they have encountered a software “bug” or “glitch” because they are not familiar with the program. This page is your best resource for determining how something is supposed to work.
- Free File Fillable Forms supports most, but not all forms and schedules. Some of the supported forms and schedules have limits, which may prevent you from completing or transmitting your return. The Forms and Limitations page will let you know:
a. The supported forms and schedules
b. When the forms and schedules will become
available
c. Limitations that may prevent you from
successfully completing the return
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3. The Account Issues page provides basic information on the most common problems taxpayers have with creating or accessing their Free File Fillable Forms account. Many times, the issue is caused when attempting to create or access an account using an unsupported browser or operating system. Using non-recommended operating systems and/or browsers may cause technical problems you may not be able to resolve. Always comply with the recommendations on our Computer Requirements page.
a. Error 500 Code - This is a website server
error. The error is generally temporary (15 minutes or less). Once the host notices and corrects the error, you can access your account and continue working on your return. If you continue to receive the error, repeat the event that caused the error to occur and reply with the following:
The error message, including the ID number
The date and time the error occurred (please note your time zone)
The user ID and email you are using for the account
Your computer operating system
The browser and browser version you are using
b. Error 503 Code - When you experience
Free File Fillable Forms account access issues and/or have difficulty creating your account and experience a “Code 503” error message, please read the following list of items to check, review, and/or correct to proceed:
- Close all other programs and browsers
other than the browser you are using to access your account.
Clear your browser’s history before your next attempt to access or create your account.
- Create/use a one-word User ID of at least
6 alphanumeric characters (i.e., A, B, C, 1, 2, 3). Do not use special characters.
- Create/use a one-word, password.
Review the information on creating an account.
- Double check the accuracy of the phone
number provided during account creation.
- Ensure that all required create account
fields have been filled-in before pressing the continue button.
- When prompted, be sure to print the
account login information, record your User ID, password and security question answer exactly as entered for your records.
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c. Changing Account Information - Click the
‘Update Your Account’ link on the upper right navigation bar.
d. Not receiving expected email - If you did
not receive a confirmation email when you created an account, it is possible your spam filter is blocking the email. Check your spam (or junk) folder and look for an email from customer_service@ freefilefillableforms.com
e. Not receiving an acknowledgement email
The email should arrive within 24 hours after you successfully transmit your return.
Check your spam filter or junk mail folder for email from customer_service@ freefilefillableforms.com
If you still have not received an email you can check your return status by reviewing Step 5.
- Transmission problems may occur after you select the “Continue to E-File” button, preventing the submission of your return to the IRS. Errors are briefly described. Select the “Fix” button to resolve these errors. Transmission errors also occur when you are using an incompatible browser, or it could be as simple as the internet connection stopped working. Review the Transmission Problem page for a list of things to check.
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- Printing, Display and Miscellaneous Forms issues
a) When you experience Display Issues, review
and comply with the recommended Computer Requirements. A Print Issue could be a computer requirement issue, an incomplete form or simply a form that is not supposed to print. (See Review Your Return) The Print and Display Issues page lists some of these issues and their likely causes.
b) Entered Information Disappears- If you are
using a recommended browser and are using the browser’s autofill or add-on, such as Incognito or In Private, turn them off and then perform these steps:
Access the form and line causing the problem
Highlight the entry field causing the problem, hit your “Delete” key, then, with your cursor still in the field, hold down the “Backspace” key for five seconds.
Save and exit the program
Close all browser sessions except one and clear you cache and cookies
Access your account and complete the form
Delete the form if this does not resolve the problem
c) Negative numbers (or losses) - Generally,
you must precede a negative number with the minus sign (-), unless the entry area has parenthesis around it. There are some instances where you may calculate a negative number, but the lowest acceptable figure for “some lines” is a zero. Always review the form instructions regarding the entry of a zero or negative number
d) Worksheets are not supported by the program.
Print, fill them in and enter your results on the form asking for the worksheet calculation
e) Free File Fillable Forms supports the
Identity Protection PIN (IP PIN) for the Taxpayer, Spouse and Dependents. If the IRS sent Notice CP01A, enter the six-digit PIN in the appropriate field(s).
- Taxpayer and Spouse- Enter the IP PIN to
the right of the “Occupation” (lower right corner of Form 1040). Make sure you enter the IP PIN into the correct field for the “Taxpayer” or “Spouse”, otherwise, your return will reject.
- The Dependent IP PIN is supported
on Form 1040 for Form 2441 and Schedule EIC. On Form 1040, select the “Dependent Statement” button, under “Dependents and enter the IP PIN in column 7.
g) Information transfers from form to form.
Some forms have a “relationship”. (Example: Form 1040 is the “parent” form to Schedule D and Schedule D is the “parent” to Form 8949) Amounts between your “parent” and child forms may not transfer unless you complete the related form to the point where the amounts should transfer. Review the related forms for completeness. Look closely at the parent form for missing personal information on Form 1040 (Name, Address, SSN, Filing Status and Dependents)
h) Writing in additional information – The IRS
form instructions may tell you to write certain information somewhere on a line. Use the small grey fields, on the line, for this. See Additional Information Areas.
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i) Calculations
Calculated Fields – Some lines calculate for you. If you can manually enter a number on a line, do not expect it to calculate for you. To get a number to calculate on the line, you must first complete the lines, which should be included in the calculation and then select “Do the Math.” If a line is calculated, you cannot override the calculation
Incorrect Calculation - Calculations derive from information entered on other lines, so make sure that information is correct. Once you have verified the miscalculation is not a function of your entries, contact us about the issue.
- International / Military / Foreign Filers –Review our International Filer’s page for assistance with particular forms and entering addresses. When creating an account, you must have a 10-digit cell phone number that can receive text messages. Please note that in order to validate your account creation, both a valid email and valid cell phone number that can receive text messages is required.
Accepted Returns¶
Once the IRS has accepted your return, you cannot interrupt acceptance processing. Processing usually takes 21 days or less. Any issue that arises after you receive an email that the IRS has accepted your return is an issue between you and the Internal Revenue Service.
- Incorrect Bank Routing Number or Account
Number – You should contact your bank if you entered the correct routing number but an incorrect account number. This can determine if the incorrect account number belongs to someone else. If the IRS determines it cannot direct deposit the refund, you will receive a paper check. Call 1-800-829-1040 for more assistance.
- Balance Owed Returns – Review your
bank transactions to ensure payment was processed. It is the policy of the Internal Revenue Service to process payments as soon as possible. If your payment was not made, check with your financial institution and call IRS customer service at 1-800-829-1040.
- Refund Returns –
- Amended Returns (Form 1040X) – If you
discovered a mistake on your return, review Filing an Amended Return.
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Other Issues and Assistance¶
We suggest you start your search for assistance on the Tax Information for Individuals page.
Do you think you are a victim of ID Theft?
Tax Law Help - If you need help understanding what information you should enter on a line, refer to the IRS instructions for the relevant form or schedule. There is a link for these instructions at the bottom of each Free File Fillable Forms screen. Publication 17 is also a useful resource for information. The help available for this program, Free File Fillable Forms, does not include interpreting the tax code or other tax assistance.
For more assistance with answering Tax Law Questions, consider these resources:
• Use the Interactive Tax Assistant
• Visit an IRS local Taxpayer Assistance Center
• Use Tax Topics to investigate specific tax issues
• IRS Services for Individuals – Publication 5136-A
Access the IRS website and enter your KEYWORD to search for your tax topic
If you still need tax law help, contact the IRS, tollfree at 1-800-829-1040
If you have a hearing impairment, contact the IRS, toll-free at 1-800-829-4059 (TDD)
If you live outside the United States, visit the International Taxpayers page on IRS.gov
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Publication 5274 (Rev. 1-2026) Catalog Number 69459T Department of the Treasury Internal Revenue Service www.irs.gov