Quick Guide to Eligibility Requirements for Free File and Low Cost

The following Free and Low Cost E-File programs provide electronic filing options for eligible taxpayers through a partnership between North Carolina and a group of private sector tax software companies. This is a quick reference guide to assist you in selecting a company, based on your eligibility, to either E-file for Free or at a Low Cost. Companies are not required to support all of the forms and schedules to participate in our program. Therefore, prior to your final selection, we advise that you visit the website of the company of interest (by clinking on the Product Name) to ensure that the software will be sufficient to meet your tax preparation and filing requirements. Please note that the listed information is provided from tax software companies and is subject to change. The North Carolina Department of Revenue does not endorse any specific tax filing product. As new information or additional software products are made available to the Department, this page will be updated.

For your convenience, Step by Step Instructions are available regarding the selection of a Free or Low Cost E-File Option.

Eligibility Requirements for Free File
Product Name & link to website	Age (as of December 31, 2012)	Residency Status	AGI (adjusted gross income)	Active Duty Military (AGI)
1040Now	No age restrictions	US/NC resident	$32,000 or less	$32,000 or less
Average1040.com	No age restrictions	Full year resident only	$3,500	$3,500
H&R Block Free File	52 years or younger	Full year, part year or nonresident	$57,000 or less	$57,000 or less
Online Taxes at OLT.com	No age restrictions	Full year, part year, or nonresident	Between $12,050 and $57,000	No limit on AGI
TaxHawk.com	Between 23 and 65	Full year resident only	$57,000 or less	$57,000 or less
TaxSlayer.com	No age restrictions	US/NC resident	$30,000 or less or qualify for the Earned Income Tax Credit	No limit on AGI (including Reservists & National Guard)
The Benefit Bank of North Carolina Self Serve	No age restrictions	Full year or part year resident	$60,000 or less	$60,000 or less
TurboTax Freedom Edition Free File	No age restrictions	Full year, part year or nonresident	$31,000 or less or qualify for the Earned Income Tax Credit	$57,000 or less including Reservists and National Guard

Eligibility Requirements for Low Cost
Product Name & link to website	Cost	Residency Status
OLT Online Taxes	State Only = $7.95 Federal Only = Free (simple return) or $7.95 Federal & State = $7.95 - $15.90	Full year, part year or nonresident
Average1040.com	State Only = Free (when Federal is filed) Federal Only = $9.82 Federal & State = $9.82 (State is free)	Full year only, does not support part year or nonresidents
FreeTaxUSA.com	State Only = $9.95 Federal Only = Free Federal & State = $9.95	Full year only, does not support part year or nonresidents
Express1040.com	State Only = $12.95 Federal Only = Free Federal & State = $12.95	Full year resident only
TaxHawk.com	State Only = $12.95 Federal Only = Free Federal & State = $12.95	Full year resident only
TaxAct Online Free Federal Edition	State Only = $14.95 Federal Only = Free ($9.95 for Deluxe Edition) Federal & State = $14.95 - $17.95	Full year, part year, or nonresidents
TaxSlayer.com	State Only = $9.95 Federal Only = $9.95 Federal & State = $19.90 (Classic Edition)	Full year, part year or nonresident
H&R Block Online	State only = $29.95 Federal only = Free Federal & State = $29.95	Full year, part year, or nonresidents
TurboTax Tax Software	State Only = $27.99 (simple return) or $36.99 (Deluxe Edition) Federal Only = Free (simple return) or $19.99 - $74.99 Federal & State = $27.99 - $111.98	Full year, part year or nonresident
Jackson Hewitt Online	State only = $29.95 Federal only = Free Federal & State = $29.95 - $74.90	Full year residents only
1040Now	State Only = $17.95 Federal Only = $14.95 - $19.95 Federal & State = $32.90 - $37.90	Full year, part year or nonresident
ezTaxReturn.com	State Only = $19.95 Federal Only = $29.95 Federal & State = $39.95	Full year, part year or nonresident