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You can tag first base and any base on a hit to force-out the hitter or any base when a runner is being forced to (i.e., they're on first, another batter hits a single, they have to run to another base). Tagging the base when a runner can choose which base they want to occupy doesn't really mean a whole lot.

That doesn't compute at all

When a runner has a choice of bases, tagging one base doesn't do a lot of good. They only get forced out if they only have one base to go to, e.g. a batsman who has just batted has only first to go to. He can't go back to home plate. Most first-base outs are simply because the first baseman puts his foot on the first-base bag and receives the ball in his glove, tagging the base at that moment. If the batsman doesn't reach the base before the ball arrives, he's out. If he reaches it before the ball arrives, he's safe.

By contrast, for example, if a runner had started running from third, with no other runner reaching third on that play, but the ball came to home plate before they could get there, and someone tagged home, they could go back to third, so tagging home wouldn't force them out. They could, of course, still be caught between the catcher (or whoever ran to home plate) and the third baseman throwing the ball at each other so that the one nearest to the runner could tag him with the ball. This is always entertaining when it happens.