Certain
tax situations and forms can't be handled in the Federal Free Edition and
cannot be filed without an upgrade. Different products include different tax
situations. You may be asked to upgrade to Deluxe if you have itemized
deductions, own a home, have education related expenses, or you have another
tax situation that cannot be handled with the Federal Free Forms. For more
information see the article below.
https://ttlc.intuit.com/replies/3300068
