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. 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	Residency Status	AGI (adjusted gross income)	Active Duty Military (AGI)
Turbo Tax	No age restrictions	Full year, part year or nonresident	31,000 or less	AGI of 57,000 or less and Active Duty Military
OLT Online Taxes	20 years or younger	Full year, part year or nonresident	no limit on AGI	no limit on AGI
TaxSlayer.com	25 years or younger or 65 years or older	Full year, part year or nonresident	Less than 57,000	AGI less than 57,000 and Active Duty Military
TaxHawk.com	No age restrictions	Full year, part year or nonresident	20,000 or Less	AGI of 20,000 or less
The Benefit Bank	No age restrictions	Full year or part year resident	57,000 or less	57,000 or less

Eligibility Requirements for Low Cost
Product Name & link to website	Cost	Residency Status
Average1040.com	State Only = $9.82 Federal & State = $9.82 (State is free with Federal)	Full year, Part year, or Nonresident
FreeTaxUSA.com	State Only = $9.95 Federal Only = Free Federal & State = $9.95	Full year, Part year, or Nonresidents
TaxHawk.com	State Only = $12.95 if AGI is > $20,000 Federal Only = Free Both = $12.95 if AGI is > $20,000	Full year, part year or nonresident
TaxSlayer.com	State Only = $14.90 Federal Only = $9.95 Federal & State = $14.90	Full year, part year or nonresident
OnePriceTaxes.com	State Only = $7.95 Federal Only = $7.95 Federal and State = $14.95	Full year, Part year, or Nonresidents
TaxAct Online Free Federal Edition	State Only = $14.95 Federal & State = $14.95	Full year, Part year, or Nonresidents
OLT Online Taxes	State only = $7.95/return Federal & State = $15.90	Full year, Part year, or Nonresidents
Tax$imple Online	State Only = Free if AGI is < $57,000, otherwise $9.95 Federal Only = $9.95 Federal & State = $19.90 (if ineligible for free State)	Full year, part year, or nonresident