If I have a 1099SA but the disbursement isn't taxable, why do I need to upgrade over the free file?

[dmertz]

All Forms 1099-SA must be reported on Form 8889, allowing you to indicate that the distribution was used entirely for qualified medical expenses, otherwise the IRS will assume that none of the distribution was used for qualified medical expenses and the IRS will bill for tax and penalty.  Having Form 8889 as part of your tax return requires filing Form 1040 and the TurboTax Free Edition does not support filing Form 1040, only forms 1040A and 1040EZ.

Depending on your circumstances, you might qualify to use the TurboTax Freedom Edition instead, otherwise you'll need to upgrade to TurboTax Deluxe to file Form 1040:

https://turbotax.intuit.com/taxfreedom/