About 37% of taxpayers can use TurboTax Free Edition. TurboTax Free Edition is intended for taxpayers who file a simple Form 1040 only (no schedules except for Earned Income Tax Credit, Child Tax Credit and Student Loan Interest).
If TurboTax detects that your tax situation requires additional coverage, like deductions for owning a home, unemployment income, or self-employment income, you will be prompted to upgrade to a version that supports the forms you need so that you can maximize your tax deductions and file an accurate return.
Some things that are not covered in the free edition are as follows:
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