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 40a Net disaster loss not supported in standard deduction calculation
• Line 42 Housing provided to a Midwestern displaced individual not supported in exemption calculation
• Line 44 (Tax from Form 8814, Form 4972, or Form 8859)
• Line 47 Foreign tax credit
• Line 52 (Credits from Form 8396 or Form 8839)
• Line 54 (Other credits Form 3800, Form 8801, etc.) Schedule R is supported
• Line 57 (Tax from Form 8919)
• Line 59 (Schedule H)
• Line 70 (Payments from Form 2439, Form 4136, and Form 8885)
• Line 76 Estimated Tax Penalty

Schedule A Lines Not Supported

• Line 14 (Form 4952)
• Line 19 Limits on Charitable Contributions
• Form 1098-C

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

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)
• Real estate losses are not supported

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 do not hold any interest in a rental real estate activity as a limited partner or as a beneficiary of an estate or a trust.
• Line 20 (Depreciation on Rental Property)
• Page 2 of the Schedule E (All parts)

Schedule F Lines not Supported

• Line E - 'n' - OTP does not support passive activity rules
• Line 8c
• line 37B - 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, Line 1
• Section B, Part II

Form 2106 Lines Not Supported

• Part II, Sections C and D

Form 2210 Lines Not Supported

• Part IV
• Schedule AI

Form 2441 Lines Not Supported

• Amounts received under a dependent care assistance program from a sole proprietorship
• Line 9 - 2008 expenses paid in 2009
• Lines 15, 16, and 24

Form 4562 Lines Not Supported

• Only supporting the MACRS 150%, MACRS 200%, and SL depreciation for property with 3,5,7, or 10 year lives. Mid-month convention is not supported.
• Lines 14 and 15 – special depreciation allowance and property subject to section 168(f)(1) election
• Line 18 – grouping of assets
• Lines 19e, 19f, 19g, 19h, 19i. 20a, 20b, 20c
• Line 23 – portion of basis attributable to section 263A costs
• Section C – Employers who provide vehicles for use by their employees
• Part VI - amortization

Form 4684 Lines Not Supported

• Parts II & III

Form 5329 Lines Not Supported

• Parts II, III, IV, V, VI, VII, and VIII

Form 6251 Lines Not Supported

• Line 9
• Lines 11 – 26 Not Supported
• Line 27 – only support patron’s adjustment reported on Form 1099PATR, box 9
• Line 28
• Line 33

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
• Line 15b – qualified disaster recovery assistance distributions

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

Form 8889 Lines Not Supported

• Line 4

Income Entry Forms

W-2 Lines Not Supported

• Box 12 codes R, T, V, and W
• 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
• Foreign tax paid
• Foreign country or U.S. possession
• Specified private activity bond interest

1099-DIV Lines Not Supported

• Section 1202 gain
• Investment expenses
• Foreign tax paid
• Foreign country or U.S. possession

1099-Misc Lines Not Supported

• Boxes 5, 10, 11, 12, and 14

1099-R Lines Not Supported

• Boxes 3, 5, 6, 8, 9a, and 9b

1099-G Lines Not Supported

• Box 8 and 9

1099-PATR Fields Not Supported

• Boxes 6, 7, and 8