Online Tax Pros Site Limitations

• OTP enters all 1040EZ and 1040A income and credit information on the 1040 forms and schedules.
• OTP does not support the entry of foreign addresses
• OTP does not support Net Operating Losses (NOLs)
• OTP does not support any non or part-year resident state returns
• Online Tax Pros does not support the tax ramifications to income and expenses associated with federally declared disaster areas.

Form 1040 Lines Not Supported

• Line 7 amount received for work performed while an inmate in a penal institution (Code PRI)
• Line 7 amount received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section457 plan (Code DFC, usually reported in box 11 of Form W2).
• Line 7 wages received as a household employee for which you did NOT receive a Form W-2
• Line 7 employer-provided adoption benefits (Form W-2, box 12, code T)
• Line 7 wages from Form 8919, line 6
• Line 14 (Other Gains or (Losses) Form 4797)
• Line 35 (Domestic production activities deduction)
• Line 36 The only write-in supported is jury duty pay and contributions to section 501(c)(18)(D) pension plans
• Line 44 (tax from Form 8814 or Form 4972)
• Line 47 Foreign tax credit, only if form 1116 is required
• Line 53, form 8801 not supported
• Line 57 (Tax from Form 8919)
• Line 59a (Schedule H)
• Line 70 Form 4136
• Line 71 (Credits from Form 2439, Form 8839, Form 8801, and Form 8885)
• Line 77 Estimated tax penalty

Schedule A Lines Not Supported

• Line 14 (Form 4952)

Schedule B Lines Not Supported

• Line 3 (Form 8815)
• Part III, Lines 7a, 7b, and 8 always no

Schedule C Lines Not Supported

• Line 32b - some investment is not at risk - OTP does not support at-risk limitations or passive activity rules
• Excess farm loss limitation calculations for recipients of certain subsidies are not supported (this is also applicable to businesses that process a farm commodity)

Schedule D Lines Not Supported

• Line 4 (Form 6252, 4684, 6781, and 8824)
• Line 5 (Schedule K-1)
• Line 11 (Form 4797, 2439, 6252, 4684, 6781, and 8824)
• Line 12 (Schedule K-1)

Schedule E Limitations

OTP does NOT support passive activity losses associated with rental income. You do not have a passive activity loss if you actively participated in rental real estate activities and you meet all of the following conditions:



• Rental real estate activities with active participation were your only passive activities.
• You have no prior year unallowed losses from these activities.
• Your total loss from the rental real estate activities was not more that $25,000 ($12,500 if married filing separately and you lived apart from your spouse all year).
• If you are married filing separately, you lived apart from your spouse all year.
• You have no current or prior year unallowed credits from a passive activity.
• Your modified adjusted gross income was not more than $100,000 (not more than $50,000 if married filing separately and you lived apart from your spouse all year).
• You actively participated in all of the rental real estate activities
• Page 2 of the Schedule E (All parts)

Schedule F Lines not Supported

• line 36B - Some investment is not at risk - OTP does not support at-risk limitations

Schedule SE Lines Not Supported

• Section A (Short Schedule SE calculations)
• Section B, Part II

Form 2106 Lines Not Supported

• Part II, Sections C and D

Form 2441 Lines Not Supported

• Line 12 -Amounts received under a dependent care assistance program from a sole proprietorship
• Lines 13, 14, and 22

Form 3800 Lines Not Supported

• Lines 1-6
• Lines 14-26
• Line 30
• Lines 32-35
• Part III, lines 1a-4g
• Part III, lines 4i-4z

Form 4562 Lines Not Supported

• Lines 14 and 15 - special depreciation allowance and property subject to section 168(f)(1) election
• Line 18 - grouping of assets
• Lines 19i
• Line 23 - portion of basis attributable to section 263A costs
• Section C - Employers who provide vehicles for use by their employees
• Line 42 - current year amortization

Form 4684 Lines Not Supported

• Parts II & III

Form 5329 Lines Not Supported

• Parts II, IV, V, VI, and VIII

Form 6251 Lines Not Supported

• Line 8
• Lines 10 - 26 Not Supported
• Line 27 - only support patron's adjustment reported on Form 1099PATR, box 9
• Line 32

Form 8283 Lines Not Supported

• Section B (page 2)

Form 8606 Lines Not Supported

• Not supporting bankrupt employer situation that allows limit to be increased

Form 8829 Lines Not Supported

• Special computation for daycare facilities that use a combination of space exclusively for business and partially for business
• Income derived from sources other than the Schedule C (e.g. Schedule D or Form 4797)
• Lines 9, 16, 24, and 28-30
• Part III, Depreciation of Your Home
• Line 43

Form 8889 Lines Not Supported

• Line 4

Form 8941 Lines Not Supported

• Line 15
• Line 17-19
• Line 22-23
• Line 25

Form 8949 Lines Not Supported

• Lines 1 and 3, column b, the following adjustment codes are not supported: R, S, and X

Form 982 Lines Not Supported

Do not support the forgiveness of business debt and any applicable reduction of basis to business property. Do not support the reduction of tax attributes (if applicable) listed in Part II with the exception of nondepreciable property and principal residence property

• Lines 1c, 1d, 1f
• Lines 4-9
• Lines 11a, 11b, 11c
• Lines 12-13

Income Entry Forms

W-2 Lines Not Supported

• Box 12 codes R, T, and V
• Box 14 Only entry to carry to other parts of the tax return is for Tier 1 and SDI entries

1099-INT Lines Not Supported

• Investment expenses
• Specified private activity bond interest

1099-DIV Lines Not Supported

• Section 1202 gain
• Investment expenses

1099-Misc Lines Not Supported

• Boxes 5, 10, 11, 12, and 14

1099-R Lines Not Supported

• Boxes 3, 5, 6, 8, 9a, 9b

1099-G Lines Not Supported

• Box 8 and 9

1099-PATR Fields Not Supported

• Boxes 6, 7, and 8

1099-SSA Fields Not Supported

• Lump-sum election for retroactive payment of benefits

1099-RRB Fields Not Supported

• Lump-sum election for retroactive payment of benefits