2. Age -- if you are above or below a certain age, you qualify.

TaxBrain -- age 50 or older OnLineTaxes -- age 20 or younger

3. State of residence -- if you happen to live in one of following states, you qualify.

FileYourTaxes.com -- Arizona, Georgia, Michigan or Wisconsin

eSmartTax.com -- Illinois, N. Carolina, Ohio or Georgia

And there's one more: TAXSLAYER.COM lets all Active Duty Military personnel file for free.

Here's a few points to keep in mind.

First, you still have to prepare return yourself, and you have to do it online at website of each software company. So, point here is obvious: Free File is a viable option for do-it-yourself-ers only.

If you're not inclined to prepare your return yourself, Free File is not for you.

Second, you must use vendors web-based tax preparation software and you also must e-file right from vendor's website. Maybe you've been using one particular software for awhile -- your software company may not even be in this program, so you'll have to learn a new program, which may not be worth extra time.

Third, and most importantly -- all this hype about Free File is really a mute point if you don't qualify. And most middle-class and upper-class folk don't qualify.

If you make more than $50,000 and happen to like TaxACT.com, you're in business. Or if you happen to live in one of 7 states, you're also in luck.

Otherwise, this program is probably more for your children than for you.

To get all details, go to IRS website at http://www.irs.gov and click on "Free Online Filing -- Are You Eligible". You'll find complete information on program, including links to all 17 vendors, and a Frequently Asked Questions page. Enjoy!

Here we are again its tax time. And with all turmoil in our country not to mention in our private lives, Uncle Sam expects us to sit up and take notice of time of year and file our tax returns with IRS. Well I don’t know about you but with all tax law changes and comings and goings it can be down right confusing for average American. I spend half year before January studying and preparing to meet all of my clients needs and goals, and I still can find a surprise or two at my desk each morning. Take for instance new “Savers Tax Credit,” this little gem will only be with us next four years, by time it catches on…it’ll be gone.

Retirement Savings Contribution Credit is a tax credit allowing eligible contributions to an employer sponsored retirement plan or an IRA become tax deductible. A percentage of your qualifying retirement contributions are determined by using federal form 8880.

Qualifying retirement plans are Traditional and or Roth IRA contributions, and salary reduction contributions to most employer sponsored retirement plans (401k). You may include certain voluntary after tax plans as well.

You cannot claim this credit if any of these circumstances apply to you: You were born after January 1,1985 You are claimed as dependents on another persons return You are a full time student

Table of Income and Filing Status Percentage for Retirement Savings Contribution If your filing status isAnd Your AGI isYour Percentage is Married Filing JointlyNot over 30,00030,000------32,50032,500-------49,99950,000 or Above5020100 Head of HouseholdNot over 22,50022,500----24,37524,375----37,50037,501 or Above5020100 Single, Qualifying Widow(er) or Married Filing SeparatelyNot Over 15,00015,000-----16,25016,251----25,00025,001 or Above5020100

Need more information just click Tax Tools on this website.