The IRS website now shows that Free File is open for use. Free File partner companies, however, will need to hold your completed income tax return until January 20, when the IRS begins accepting returns. Visit the IRS Free File web page to get started on your 2014 calendar year income tax preparation.
Income Below $60,000
If your household income is below $60,000 then the IRS Free File partner companies allow the use of their software for free. The federal IRS portion of your income tax preparation is free, the state tax return might not be free.
Income Above $60,000
If your household income is above $60,000 then you will have to upgrade from Free File to another edition of income tax preparation software, or, use the Free File fillable tax forms provided.
Regardless of the method you end up with, always remember to print and save your complete income tax return. If you forget to print your return, the IRS may only provide you with a free transcript, not the forms as you read and completed them.