Look up which federal forms are prepared for eligible 2025 returns, which plan first includes each one, and what is not included in the plans.
Tax year 2025 federal Form 1040 returns e-filed, 2019 to 2024 on paper · Reviewed 22 October 2026
Each entry shows a coverage label and the first plan that includes it. Premier includes everything in Standard, and Investor includes everything in Premier.
Preparation is implemented for the situations described. Your return still needs to pass the product's eligibility checks.
Some calculations or output exist, but important situations or parts of the form are excluded or need further review.
The form or service is not in the plans, and a higher plan does not add it. The product can build some of these forms; none is an included plan benefit.
Prices in USD, per federal return. You review your return on screen before you pay, then sign it and we e-file it with the IRS.
This table is generated from the same plan list the software prices your return by, so it is the authoritative statement of what each plan includes.
For tax year 2025 we e-file your return. For tax years 2019 to 2024, and for a current-year return that must be mailed because it includes Form W-7, we prepare a paper package that you print, sign and mail yourself.
| Form or schedule | Standard $119 | Premier $149 | Investor $199 |
|---|---|---|---|
| Form 1040U.S. Individual Income Tax Return | Included | Included | Included |
| Schedule 1Additional Income and Adjustments to Income | Included | Included | Included |
| Schedule 1-AAdditional Deductions | Included | Included | Included |
| Schedule 2Additional Taxes | Included | Included | Included |
| Schedule 3Additional Credits and Payments | Included | Included | Included |
| Schedule AItemized Deductions | Included | Included | Included |
| Schedule BInterest and Ordinary Dividends | Included | Included | Included |
| Form 1116Foreign Tax Credit | Included | Included | Included |
| Schedule B (Form 1116)Foreign Tax Carryover Reconciliation Schedule | Included | Included | Included |
| Form 2441Child and Dependent Care Expenses | Included | Included | Included |
| Form 5329Additional Taxes on Qualified Plans (Including IRAs) | Included | Included | Included |
| Form 8889Health Savings Accounts (HSAs) | Included | Included | Included |
| Form 5695Residential Energy Credits | Included | Included | Included |
| Form 6251Alternative Minimum Tax | Included | Included | Included |
| Form 2555Foreign Earned Income | Included | Included | Included |
| Form 8283Noncash Charitable Contributions | Included | Included | Included |
| Schedule 8812Credits for Qualifying Children and Other Dependents | Included | Included | Included |
| Form 8606Nondeductible IRAs | Included | Included | Included |
| Form 8863Education Credits (American Opportunity and Lifetime Learning Credits) | Included | Included | Included |
| Form 8880Credit for Qualified Retirement Savings Contributions | Included | Included | Included |
| Form 8959Additional Medicare Tax | Included | Included | Included |
| Form 8960Net Investment Income Tax | Included | Included | Included |
| Form 8833Treaty-Based Return Position Disclosure | Included | Included | Included |
| Form 8862Information To Claim Certain Credits After Disallowance | Included | Included | Included |
| Form 8919Uncollected Social Security and Medicare Tax on Wages | Included | Included | Included |
| Form 8801Credit for Prior Year Minimum Tax | Included | Included | Included |
| Form 4952Investment Interest Expense Deduction | Included | Included | Included |
| Form 3520Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts | Included | Included | Included |
| Schedule CProfit or Loss From Business | Not included | Included | Included |
| Schedule SESelf-Employment Tax | Not included | Included | Included |
| Form 8995Qualified Business Income Deduction Simplified Computation | Not included | Included | Included |
| Form 7206Self-Employed Health Insurance Deduction | Not included | Included | Included |
| Form 8829Expenses for Business Use of Your Home | Not included | Included | Included |
| Form 4562Depreciation and Amortization | Not included | Included | Included |
| Form 8858Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) | Not included | Included | Included |
| Schedule M (Form 8858)Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities | Not included | Included | Included |
| Schedule DCapital Gains and Losses | Not included | Not included | Included |
| Form 8949Sales and Other Dispositions of Capital Assets | Not included | Not included | Included |
| Schedule ESupplemental Income and Loss | Not included | Not included | Included |
| Form 4797Sales of Business Property | Not included | Not included | Included |
| Form 8938Statement of Specified Foreign Financial Assets | Not included | Not included | Included |
| Form 8582Passive Activity Loss Limitations | Not included | Not included | Included |
| Form 8621Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund | Not included | Not included | Included |
| Form 7203S Corporation Shareholder Stock and Debt Basis Limitations | Not included | Not included | Included |
| Form 6198At-Risk Limitations | Not included | Not included | Included |
| FinCEN Form 114 (FBAR)E-filed for you when you ask | $59 per person add-on | $59 per person add-on | $59 per person add-on |
Forms included
Everything in Standard, plus
Everything in Premier, plus
Prices in USD, per federal return. Every included form carries case limits.
For the Streamlined Foreign Offshore Procedures we prepare three years of returns, the FBARs for the most recent six years and Form 14653. It is sold separately from the plans at one flat price, set by the highest plan tier your years need, and the FBARs are included in that price.
The directory covers forms in the reviewed product inventory and selected common exclusions. It is not a list of every IRS form or a determination of which forms you need. Filters are informational and do not check your eligibility.
Showing 59 of 59 form and service entries
Plan
Coverage
The main return for eligible US citizens and resident aliens, with a US or overseas address. Tax year 2025 returns are e-filed; tax years 2019 to 2024 are prepared as a paper package you print, sign and mail, with the IRS address for your situation and a plain note on what filing late means. A pension paid from abroad, and a social security benefit from another country taxed as a pension on line 5, are fully taxable where no taxed money went into them, or where all of it came back to you tax free in earlier years. Where taxed money went in and not all of it has come back, the tax-free part is worked out with the IRS General Rule (Publication 939), for 2019 to 2025. Taxed money is pay counted in your US income for years you were a US citizen or resident (pay left out with the foreign earned income exclusion does not count) and, for other years, pay taxed by the United States or any other country. Cases the General Rule does not work out here are refused by name, for example payments for one life that stop at a set date, payments for two lives that stop at the first death, payments that vary or are set to rise, a contract that pays someone else at the same time, cost paid before July 1986, and payments not given in US dollars. US social security benefits are left out of US tax under the Publication 915 list of treaty countries only for a US citizen living in one of them; on a joint return both of you must be citizens, and otherwise the return is refused by name. Line 26 counts the estimated tax payments made for the year, including the last one paid in January of the next year, and not the January payment for the year before. A Canadian or German social security benefit paid while you lived in the United States goes on line 6 like a US benefit, so if you moved, enter those payments as a row of their own. On a printed Form 1040 with no direct deposit, the routing and account number boxes show XXXXXXXX, as the IRS asks, instead of being left blank. Where you or your spouse files with an ITIN and has a US Form W-2, you type the number printed in its box a yourself; if that number is not the person's ITIN, the return is printed for you to sign and mail instead of e-filed.
Supported income and adjustments flow into this schedule, including educator expenses (a school outside the United States is refused by name), the early withdrawal penalty, student loan interest (refused beside some foreign tax credit claims) and the self-employed SEP, SIMPLE and qualified plan deduction, for 2019 to 2025. Income types the interview does not cover are outside scope.
Calculations for eligible tips, overtime, vehicle-loan interest and senior deductions, on 2025 returns. Your facts must satisfy the applicable eligibility checks. Up to 50 car loans are taken; the form prints two, and the rest go on an attached statement.
Carries the additional taxes the product calculates, including applicable self-employment, Medicare and investment taxes. Supporting forms may require a higher plan.
Carries supported credits and payments, including the foreign tax credit, the retirement savings contribution credit (Form 8880) and the residential energy credits (Form 5695). It does not add support for every credit listed on the IRS schedule.
Supported itemized deductions are compared with the standard deduction. Limited deductions and unhandled types of other itemized deductions are excluded.
Bank interest, ordinary dividends, nominee amounts, accrued interest and bond premium, and the schedule's foreign-account questions. Answering those questions does not file an FBAR. When a buyer who lives in a property you sold them pays you interest on a loan you gave them (a seller-financed mortgage), Part I is due and that interest is listed first, with the buyer's name, address and Social Security number. Line 7b names the countries of your accounts only when an FBAR is required.
Eligible current-year foreign tax credit calculations and prior-year carryovers (Schedule B of Form 1116, filed from 2021; for 2019 and 2020, which have no Schedule B, the carryover computation is attached to Form 1116 as a statement). Unused foreign tax carried in is used even in a year with no foreign tax, and such a Form 1116 is e-filed; unused tax carried in for the alternative minimum tax alone is used on the AMT Form 1116. Amounts converted at the IRS yearly average rate get an explanation written for you; a foreign tax that must use the rate on the day you paid it needs the dollar amount you enter and your own attached explanation. Pay received this year for work you did in the United States in another year is US income for the credit, not foreign income. When your foreign tax is small enough to claim without Form 1116 (the IRS exception for a small amount of tax on passive income) and you carry unused foreign tax in, the credit is figured both ways and the larger one is used (on a tie, without Form 1116); with unused tax carried in for the alternative minimum tax, Form 1116 is filed. Unused tax carried in for the alternative minimum tax that cannot be figured from last year's return is asked for, not assumed: where that tax applies and the figure is missing, the return is refused by name. A foreign-income expense statement is not prepared, and complex allocations and four income categories are refused by name.
Eligible foreign earned income exclusion and housing calculations, including a separate form for a qualifying spouse. Pay received this year for last year's work abroad is counted against last year's limit, not this year's; pay for work two or more years back cannot be excluded. A capital-material business's income for another year, and pay for another year's work when you had no qualifying day this year, are refused by name. An IRS-approved re-election within five years is outside coverage.
Prepared from a treaty position you supply, for 2019 to 2025. Payor details (line 3) and limitation-on-benefits fields (line 4) are not completed. Treaty interpretation and personal tax advice are not included.
Supported account and asset summaries. Part III (income tied to each asset) is filled from links you make and Part IV from your own counts of other forms filed; the deductions and credits columns are not filled. When your income is below the level at which a return is due and nothing else on the return makes one due, Form 8938 is left off; a joint return keeps it in nearly every case. Form 8938 does not replace FBAR.
Prepared separately from the tax return, never as part of Form 1040, and not included in the plan prices. When you ask us to, we e-file your FBAR with FinCEN for $59 per person. If an FBAR for the same person and year was already released from another return in your account, the second one is not released until FinCEN's answer to the first is recorded, and a correction of an accepted report is filed as an amendment naming its BSA ID. Some account situations are not prepared. Form 8938 does not replace FBAR. See FBAR filing.
Part IV only, for 2019 to 2025: gifts and bequests from nonresident aliens, foreign estates, foreign corporations and foreign partnerships over the reporting thresholds. Parts I to III (foreign trusts) are not prepared. It is mailed on paper, apart from your return, with a first page that gives the address and the due date; in a streamlined package it goes with the return. When an amended return changes the gifts, an amended Form 3520 comes with it, mailed on its own to the IRS address in Ogden, not with the Form 1040-X; a form that does not change is not sent again. A pension paid from a plan abroad for work, or from a personal pension you paid into (a UK self-invested personal pension, for one), is checked against the IRS exceptions for retirement plans: where your answers meet one, the return notes that no Form 3520 is needed for the plan; otherwise it is refused by name, because trust reporting is not prepared.
This report is outside current form coverage.
Eligible dependent-care credit cases, for 2019 to 2025 (2019 to 2024 on paper), including the 2021 credit, which is refundable if you or your spouse had a US main home for more than half of 2021. Care from the year before that you paid for this year is figured from the IRS worksheet, on 2019 and 2020 paper returns too. Employer dependent-care benefits shown on a Form W-2 are excluded.
Eligible child and other-dependent credits, subject to household and identification checks. The 2021 child tax credit is prepared on its own 2021 schedule, on paper, with your Letter 6419 figures; with Form 2555 and no US main home for more than half of 2021 the refundable part is not available. Form 8862 is prepared when the credit was disallowed in an earlier year; it covers the child tax credit and the credit for other dependents here, and the earned income credit part is not completed.
Eligible American opportunity and lifetime learning credit cases. Required student and institution details apply, and the paper form prints one Part III per student. Costs paid to a school that takes part in no US federal student aid program do not count, whether the school is in the United States or abroad; a student who also attended a school that does take part gets the credit on that school's costs, once you say how much went to each school (until then the return is refused by name). Form 8862 is prepared when the American opportunity credit was disallowed in an earlier year.
Eligible Section A donations. Section B appraisal cases are outside current customer scope, and required donation evidence must be provided.
Parts I, III and IV, for 2019 to 2025, when you claim the child tax credit, the additional child tax credit, the credit for other dependents or the American opportunity credit after an earlier disallowance. No credit is claimed during a 2-year or 10-year IRS ban. Part II (earned income credit) is not completed.
Supported AMT calculations, including the related foreign tax credit calculation where applicable and incentive stock options exercised in the year. Where the simplified limitation election changes the AMT foreign tax credit, you are asked whether you make it, and if you do, the AMT Form 1116 is prepared on that basis. Refused by name: the election where an AMT Form 1116 has no regular Form 1116 to match and holds tax that could be credited, or where the test that moves highly taxed income to another category moves a different amount on it than on the regular one. Other special AMT elections and unsupported adjustments remain excluded.
Applicable additional Medicare tax calculations for supported wages and self-employment facts.
Calculations for investment income the product supports. The business income of a K-1 whose business trades financial instruments for its owners stays in net investment income, even when you work in that business. Income a K-1's statement treats as not passive comes out of net investment income when it is rent from property let to a business you materially participate in, or profit from a business you worked in for more than 100 hours without materially participating; another kind, where the tax is due, is refused by name. Special NIIT elections are excluded.
For pay from a firm that treated you as a contractor when you were really its employee, one form per person, for 2025 returns only. Work abroad for a firm the tax does not reach is not Form 8919 pay.
For 2025 returns only, from the 2024 figures you enter. A 2024 credit for tax paid abroad taken without Form 1116 is used on line 12, whatever your 2024 alternative minimum tax was. One figured on Form 1116 is refused by name only where it would change the credit.
For 2019 to 2025: the early-distribution tax, with an exception reason and amount you state recorded, and the 6% tax on an excess traditional IRA, Roth IRA or health savings account contribution. Each exception with a limit is checked against it, and an amount above the limit is refused by name. Each exception counts only from the year it began: 19 (birth or adoption) from 2020, 20 (terminal illness) from December 30, 2022 and 21 (excess contributions taken back) from December 29, 2022, so a 2022 payment under either is refused by name, and 22 and 23 from 2024; an earlier year is refused by name. Earnings on a contribution taken back before December 29, 2022 carry the 10% additional tax. For 2025, a domestic abuse withdrawal (exception 22) covers at most the smaller of $10,300 and half of what the account held, and an emergency withdrawal (exception 23) covers at most the smaller of $1,000 and what the account held above $1,000, one a year, and none from an account that had one in the 3 years before unless it was paid back. Neither exception can come from a plan that pays a set pension, and exception 22 not from a money purchase plan or a plan that needs a spouse's consent to pay. Education account payouts are not prepared, and a case the IRS text does not settle is refused by name.
For 2019 to 2025: nondeductible IRA contributions and basis, the pro rata rule with the year-end value, Roth conversions and Roth IRA distributions, for you and your spouse. A one-time move from an IRA to a health savings account is left out of the pro rata rule (see Form 8889). A gift to charity straight from an IRA is left out of income only when the account is not a SEP or SIMPLE IRA an employer paid into for the year; from such an account it stays in income. A gift to charity from a Roth IRA payment is checked with the same age, charity and yearly limit tests, and is left out of income only up to what all your Roth IRAs would put in income if emptied; where the gift is larger than the payment's taxed part, you are asked what the Roth IRAs were worth at the end of the year. A gift larger than the Roth IRAs alone would put in income is refused by name when you also have a traditional, SEP or SIMPLE IRA, whose year-end value (0 if none) is asked beside such a gift. A charitable gift above what a total payout would have put in income and a case the IRS text does not settle are refused by name.
The saver's credit, for 2019 to 2025, with the age, dependent and student tests and the distributions of the testing period. It is figured with the IRA deduction.
For 2019 to 2025, one form per account holder: contributions and employer contributions, the family-coverage rule for spouses, distributions and an HSA inherited from someone other than a spouse. It also covers a one-time move from an IRA into the HSA, beside Form 8606, including a move carried by a Roth IRA payout. A second move in a lifetime, or a move from a SEP or SIMPLE IRA an employer paid into for the year, cannot stay out of income: it is taxed as an IRA payout and counted as money paid into the HSA, with a warning on the return. Refused by name: a married holder 55 or older with both self-only and family months, a move above the year's contribution limit, a move above the taxable part of the IRA payouts on the return, a move above the value of the IRAs leaving out money never deducted, and an account pledged as security for a loan or used in a transaction the tax rules forbid.
The residential clean energy credit and the energy efficient home improvement credit, for 2019 to 2025. Only a home in the United States takes the credit. A residential clean energy credit carried forward from the year before is taken even when nothing was bought this year. Insulation, exterior doors, windows and skylights (and a roof, on the 2019 to 2022 forms) count only for a main home you owned during the year. Where more than 20% of an item's use is for business, only the personal share of its cost counts. Refused by name: business shares that differ from item to item, and more than 20% business use of a fuel cell, or of home improvement items, whose costs someone other than your spouse shared with you. For 2025, a new electrical panel or circuits put in the year before the equipment they serve take the credit with it if you choose to count both as put in this year; equipment put in the year before its panel is refused by name.
For 2019 to 2025: educator expenses up to the year's limit (a school outside the United States is refused by name), student loan interest (none on a separate return, and refused beside some foreign tax credit claims), the early withdrawal penalty from your Form 1099-INT, and the self-employed SEP, SIMPLE and qualified plan deduction.
The Premier plan covers one freelance or independent-contractor business per person; on a joint return, you and your spouse can each have one, with a Schedule C for each. Statutory-employee cases are screened out, and a business run through a company or LLC set up abroad is refused by name. Expenses go on the Schedule C line you pick, and the rest under Part V Other expenses.
Self-employment tax for an eligible business. Totalization coverage needs the actual agreement and certificate facts, and an exemption is not assumed.
Eligible premiums linked to a qualifying business with net profit, on returns from 2023; on earlier years the deduction is taken with no such form. It also covers a policy set up through an S corporation you own more than 2% of, measured against the pay on its Form W-2 to you. Complex self-employed health-insurance cases are excluded.
Ordinary depreciation of business and rental assets, in the Premier plan and up. Section 179 expensing and depreciation of vehicles and other listed property are not included, and amortization (Part VI) is never prepared.
The regular-method home office for one business in one home, in the Premier plan and up. A home office for more than one business, more than one home, daycare use and casualty losses are not included. The simplified method uses Schedule C and produces no Form 8829.
One foreign branch of your own business, for 2025 only, when the branch keeps its books in US dollars, in the Premier plan and up. A branch whose books are in another currency, a foreign disregarded entity and other unusual branch situations are not included.
Form 8995, the simple computation, for 2019 to 2025, in the Premier plan and up. Only income from work done in the United States counts, so a business run abroad gets no deduction. Income above the form's limit needs Form 8995-A, which is not prepared, so that return is refused by name; so is a business with work both inside and outside the United States, and more than five businesses.
Foreign-company reporting is not prepared. A 10 percent owner, officer or director of a foreign company is screened out.
Eligible investment sales from the amounts you enter, whether or not a Form 1099-B reported them, plus capital-loss carryovers from earlier years and capital-gain distributions. A carryover from a joint return to a separate return is not included.
Sale rows with purchase costs and proceeds you enter: Form 1099-B sales and sales with no Form 1099-B (boxes C and F), including incentive stock option shares. Digital-asset sales (boxes G to L) are not included in the plans, and no crypto-import service exists. If changing, spending or sending money you held in another currency for personal use gained more than $200, you enter each such gain as a sale; money kept for a business or as an investment is refused by name only when it gained or lost value in dollars when it was changed, spent or sent.
Part I rental and royalty income, US or foreign, in the Investor plan, with depreciation on Form 4562. Vehicle expenses and royalties from your own trade or business are not included. Part II holds Schedule K-1 items from a partnership or an S corporation, for 2019 to 2025 returns (2019 to 2024 on paper, 2025 e-filed), including streamlined and amended returns. A K-1 with foreign tax or Schedule K-3 foreign items is prepared for 2021 to 2025 returns, from its Schedule K-3 rows by country and kind of income on Form 1116. A K-1 from a business that trades stocks, bonds, commodities or other financial instruments for its owners is prepared as not passive, and its income stays in the 3.8% net investment income tax. Income a K-1's statement treats as not passive is prepared when it is rent from property let to a business you materially participate in, or profit from a business you worked in for more than 100 hours without materially participating. Refused by name: a K-1 on a 2026 return, a trading K-1 whose statement lists more than one activity, a passive loss carried in on a trading K-1 when your income is over the level where the net investment income tax applies, K-1 income its statement treats as not passive of another kind, where the 3.8% net investment income tax is due or beside losses of your other passive activities, and such a profit from a business you worked in beside a loss of another passive business or a rental whose income is treated as not passive because less than 30% of the property's cost can be depreciated (mostly land), a K-1 with foreign tax or foreign transactions on a 2019 or 2020 return, section 965, subpart F, commercial revitalization and section 108(i) items on a K-1 from an earlier year, a K-1 from an estate or trust, a Schedule Q, a publicly traded partnership, foreign tax on a K-1 with no Schedule K-3, a section 951A tax, research and experimental costs, foreign tax redeterminations (Schedule C of Form 1116), the Form 1116 line 18 adjustment (Worksheet B) for a K-3 gain or loss on a return with a Schedule D, foreign tax your basis limit holds back, a K-1 whose foreign tax box (box 21, or box 16 code F for an S corporation) is below the foreign tax on its Schedule K-3 where your basis cannot take all of its losses and that tax, a K-1 gift of property worth less than its basis where your basis or amount at risk limits the gifts, a K-1 loss a basis, at-risk or passive limit holds back beside a Schedule K-3 on a Form 1116, work abroad smaller than a Schedule K-3's rows across two categories beside an exclusion, a rental's or business's own interest above $5,000 of foreign income when it is shared by assets, a business or rental run through a company or LLC set up abroad, K-1 boxes that go to forms we do not prepare, an S corporation K-1 whose shares you and your spouse own together on a community property return we divide, and a few narrow cases where a carried loss is split across forms.
Prepared in the Investor plan when a Schedule E Part I rental loss is limited because you did not actively participate in the rental. Passive K-1 activities use it too; a K-1 from a business that trades financial instruments for its owners is not passive and stays off it. Grouped or short-term rentals and a limited rental loss alongside the foreign tax credit are not included.
Investment interest you deduct on Schedule A, for 2025 returns only, in the Standard plan: the interest paid this year, including a K-1's investment interest, interest carried forward from last year's Form 4952, investment income from interest, dividends, annuities, K-1s and royalties of your own, other investment expenses, including the costs of your own royalties, and your own choice to count qualified dividends or long-term gains as investment income. Gains count only from property held for investment: a main home, a sale of business or rental property, and the gains of a passive activity are left out. A K-1's capital gains or losses, which its statement does not say are from investments, are refused by name only where they could change the deduction or your choice to count long-term gains. Royalties of your own are counted when you say none of the interest is for the royalty property. When some is, or you are not sure, the return is refused by name even if you take the standard deduction, because that part comes off the royalty on Schedule E; enter it as a cost of the royalty, take it out of the investment interest and answer no. Interest you enter as a cost of your own royalty is counted on Form 4952 with your other investment interest, and the form is then filed even if you take the standard deduction; where the deduction is limited and that interest is the only interest on the form, the royalty keeps the part allowed. A K-1 from a trading partnership or S corporation you do not take part in counts too, from its statement's split of box 1 into interest, trading gain or loss, other income and other costs. A K-1 whose investment interest row says you have other investment costs asks for those costs, and the form is figured once they are given. Also refused by name: a K-1's investment expenses (code B) where they could change the deduction, that choice on a return that claims the foreign tax credit on Form 1116, the second Form 4952 the alternative minimum tax needs where it could change that tax, a limited deduction shared between a royalty's interest and other investment interest (or between two royalties), a royalty's at-risk loss carried in from an earlier year, a royalty whose Form 6198 and Form 4952 each wait on the other, and a trading K-1's interest that shares a limited deduction with other investment interest, sits in a box 1 your basis limit holds back in part, is on a Form 6198 that carries other K-1 boxes, or has an at-risk loss carried in. On a 2019 to 2024 return, a deduction that needs Form 4952, and a royalty's or a trading K-1's interest, are refused by name.
One form per passive foreign investment company, in the Investor plan, for 2025 returns (e-file and paper) and 2022 to 2024 returns (paper): the excess distribution and sale, mark-to-market and qualified electing fund treatments. On a return that is not joint, only your own shares are reported. In a streamlined package, a later year takes from the earlier years' returns what they settle (earlier distributions, and a qualified electing fund's basis and income not yet paid out), which you can change, and the years must agree: the same choices, the same purchase days, and no fund you still held left off, or the package is refused by name. A fund held through a partnership, a foreign company or a trust, your spouse's shares (alone or held with you) on a return that is not joint, and a case the saved IRS text does not settle, are refused by name.
The sale of depreciated business or rental property in the Investor plan, for 2019 to 2025: Parts I to III with the recapture rules. A sale of property abroad on a return that claims the foreign tax credit, a sale beside the qualified business income deduction, business property above the net investment income tax level, property expensed under section 179, a partial sale, an installment sale and a sale to a related person are refused by name.
One form per business, rental or royalty activity that has a loss and money you have in it that is not at risk, for 2019 to 2025 (2019 to 2024 on paper), and per K-1 activity on a 2019 to 2025 return, in the Investor plan. A loss the at-risk rules carried in from an earlier year that came partly from a sale is refused by name; a K-1's carried at-risk losses are entered by kind, and the K-1 losses the basis or at-risk limit holds back are offered on next year's return by kind (short-term, long-term, the sale of the interest, box 2, box 3 and each deduction). An amount last year's Form 6198 added back to income is deducted this year from the same activity: you enter it with the loss carried in.
For an S corporation shareholder with a loss, a distribution, a repaid shareholder loan or a sale of the shares on a Schedule K-1, in the Investor plan, from 2021 to 2025 (2021 to 2024 on paper, 2025 e-filed). For 2019 and 2020, which have no Form 7203, the same basis figures are attached as a worksheet. A sale of only part of the shares, and this year's foreign tax that the basis limit holds back on a K-1 whose Schedule K-3 carries tax to the credit, are refused by name.
You ask for more time from the card of an original return you have not filed. For a 2025 return, we fill in the form with a mailing page and you mail it. It extends the time to file, not to pay. A request has to be made by the return's due date: April 15, 2026, or June 15, 2026 if you were out of the country. For 2025 and earlier years that day has passed, so a request is refused by name, unless an IRS disaster relief notice gives your area a later date for a 2025 return. For a 2026 return, we cannot prepare the paper form until the 2026 form and its mailing address are on file here, so you would use the ones the IRS publishes. We do not e-file these requests today; that opens only once our 2026 filing release is active. On a joint request whose spouse is applying for an ITIN, and on a request for someone who died whose ITIN is applied for with the return, the form shows ITIN TO BE REQUESTED where the number goes, and you print and mail it.
The same as Form 4868: the same last day to ask, filled for you to mail for a 2025 return, not available on paper for 2026 until the form is on file here, and not e-filed today. It is for someone who expects to meet the bona fide residence or physical presence test only after the return is due, and the later date counts only once the IRS approves it. Its line 1 date is built from the qualifying period you state. Form 2350's instructions say nothing about a number not yet issued, so a joint request whose spouse is applying for an ITIN, and a request for someone who died whose ITIN is applied for with the return, are refused by name; Form 4868 can be used instead.
For a 2025 return we e-filed, once the IRS has accepted it: choose Change this return on its card. We e-file the Form 1040-X where the IRS allows; otherwise we prepare it as a paper package you print, sign and mail, and we ask you to confirm before you first open it. A return filed on paper or filed elsewhere cannot be amended here. It is priced per return by the plan the amended return's forms need. Column A is the figures as filed, and you state the figures for any later change. Where the amendment changes gifts from abroad, an amended Form 3520 is prepared for you to mail on its own. Line 15 carries the refundable credits from Schedule 8812 and Form 8863, with the box ticked for each one it holds. Line 6 names each way the tax was figured: the Tax Table, the Tax Computation Worksheet, the Schedule D Tax Worksheet, the Qualified Dividends and Capital Gain Tax Worksheet or the Foreign Earned Income Tax Worksheet. A first claim of the foreign earned income exclusion on a Form 1040-X is prepared when the original return was filed on time (extensions count) and the amendment comes within 3 years of that filing; when the original was filed late, or those 3 years have passed, it is refused by name.
For an original return that owes, for 2019 to 2025, the year's own Form 1040-V is filled in for you in your PDF: your number (and your spouse's on a joint return), the amount you are paying by check or money order, and your names and address as on the return. On an e-filed return, the amount is what you owe less any amount you chose to have taken electronically from your bank account, and there is no voucher when that covers it all; mail only the voucher and your payment, loose in one envelope, to the address on the back of the voucher that applies to you, never a copy of the e-filed return. On a return you mail, the voucher is for the whole amount you owe and goes loose in the envelope with the return, not attached to it. If you pay online, you do not need it. It is not prepared for an amended return, an extension request or a year of a streamlined package.
For a spouse on a joint return, or a dependent claimed for an allowable tax benefit, who cannot get a Social Security number, and for a filer who died without a number, whose own Form W-7 goes with a joint return (on a return that is not joint, that case is refused by name). It is attached to the front of the return, and a return that carries a Form W-7 is a paper package you print, sign and mail, not e-filed: we ask you to confirm before you first open it, the price is no longer refunded on request after that, and we keep the package for 5 years after it was last generated. An expired ITIN (yours, your spouse's on a joint return, or a dependent's claimed for an allowable benefit) is renewed the same way, with the return. Whether an ITIN has expired is asked only for an ITIN, in two short questions; a dependent with no allowable benefit needs no renewal. Where a person on a joint return has died and a court-appointed representative also signs, the application adds the court certificate. Refused by name: an application for another person on the same return that has to give the number of the filer who died, which is not yet issued, an amended joint return such a representative signs, a renewal for a filer who died on a return that is not joint, and a dependent claimed only for the child and dependent care credit or the American opportunity credit. A birth certificate, medical record or school record shows foreign status only if it was issued outside the United States. A supporting document that has expired by the day the package is prepared stops the package, refused by name, and the mailing sheet shows each document's expiry date. A document still current that expires before the return is due to be mailed is shown as a warning on the mailing step.
Narrow. Prepared on a separate or head of household return that divides community income under a state's community property rules, where your spouse is a nonresident alien or you lived apart all year: when a shared row is divided and your spouse has an SSN or ITIN, and when a shared Form 1099-R payment had tax withheld (without your spouse's number, that case is refused by name). Spouses living together under a state's general community property rules are refused by name, as is another country's community property law.
For 2025 only, if you lived abroad: tells you whether the state you last lived in may still expect a 2025 return, from that state's own saved rules, and gives its page. For Idaho, Louisiana, Michigan, Missouri, New Hampshire, North Dakota and Rhode Island, whose rules we could not read from an official source, it says only to check with the state. It is not a state return, and we do not prepare or file one.
The certification form itself is not filled; a preparation sheet carries every value. It comes with the streamlined package, which is prepared separately and is not part of the plans. See the streamlined procedures.
Blank forms only, not machine-filled customer forms or plan benefits. You sign your e-filed return with a self-select PIN.
The reviewed customer path covers Form 1040 for US citizens and resident aliens, not nonresident returns.
The product uses the standard Form 1040 rather than producing the optional 1040-SR.
We do not prepare state returns. The state check above tells you whether the state you last lived in may expect one, or to check with the state where we have no saved rules.
Some of these are prepared separately, some the product can build but are not in any plan, and others are not offered. None is an included plan benefit.
Only if your full situation is supported. A listed form can cover a narrow set of facts. Other income, elections, carryovers, required reports or missing details can put the return outside current scope. The forms a return needs depend on your income and circumstances, and a longer form list does not make every return eligible.
It helps you spot a gap before choosing. Some forms and parts are not in the plans or not prepared (for example Form 8995-A and the digital-asset boxes of Form 8949), and a few have only a blank form or preparation sheet (14653, 8878, 8879). None is an included plan benefit.
It includes eligible investment sales, capital-loss carryovers, capital-gain distributions, Schedule E Part I rental and royalty income and limited Form 8938 preparation, not every investment. Form 4797 (sale of depreciated business or rental property), Form 8621 (PFIC reporting), Form 6198, and partnership and S corporation K-1s on Schedule E Part II (2019 to 2025 returns) with Form 7203 (from 2021) are included, with their limits. Digital-asset sales and crypto imports are not included in the plans.
The Premier plan covers one eligible freelance or independent-contractor business per person, so you and your spouse can each have one, with Schedule C, Schedule SE, Form 7206, depreciation (Form 4562), the regular home-office method (Form 8829), the QBI deduction (Form 8995) and, for one foreign branch with dollar books, Form 8858. More than one business for one person is not included in the plans.
The scope is federal Form 1040 returns, and Form 1040-X for a 2025 return we e-filed and the IRS accepted. We e-file tax year 2025 and prepare tax years 2019 to 2024 as a paper package; each return is priced by the plan its forms need, per return. Tax year 2026 returns are not enabled. E-file for 2025 returns pauses for the IRS's year-end shutdown from December 26, 2026, 11:59 a.m. Eastern; the IRS says it reopens in January, and until then you can print and mail the return instead. You review your return on screen, pay, sign with a self-select PIN, and we e-file it with the IRS; the app shows when the IRS accepts or rejects it. A year filed on paper is printed, signed and mailed by you.
Extension requests (Forms 4868 and 2350), the ITIN application (Form W-7), the community property allocation (Form 8958, in its narrow cases), the payment voucher (Form 1040-V) and the state check add nothing to the price of a return. An amended return (Form 1040-X) and an earlier-year return are each priced by the plan their forms need, per return. We do not prepare state returns.
Review the relevant IRS instructions and consider qualified tax advice. You can contact ExpatReturn.us with a general product-coverage question; the service does not include personal tax advice or an accountant review service.
Last reviewed 22 October 2026
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