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 conveinince, 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)
H&R Block Free File	52 years or younger	Full year, part year or nonresident	57,000 or less	57,000 or less
Turbo Tax	No age restrictions	Full year, part year or nonresident	31,000 or less or qualify for Earned Income Tax Credit (EITC)	AGI of 57,000 or less
TaxHawk.com	No age restrictions	Full year, part year or nonresident	20,000 or less	AGI of 20,000 or less
1040Now	No age restrictions	US/NC resident	32,000 or less	32,000 or less
OLT Online Taxes	20 years or younger	Full year, part year, or nonresident	no limit on AGI	no limit on AGI

Eligibility Requirements for Low Cost
Product Name & link to website	Cost	Residency Status
FreeTaxUSA.com	State Only = $9.95 Federal Only = Free Federal & State = $9.95	Full year only, does not support part year or nonresidents
Average1040.com	State Only = $9.82 (Free when Federal is filed) Federal Only = $9.82 Federal & State = $9.82	Full year only, does not support part year or nonresidents
TaxHawk.com	State Only = $12.95 if AGI is > $20,000 Federal Only = Free Federal & State = $12.95 if AGI is > $20,000	Full year, part year or nonresident
Express1040.com	State Only = $12.95 Federal Only = Free Federal & State = $12.95	Full year, part year or nonresident
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
OnePriceTaxes.com	State Only = $9.95 Federal Only = $9.95 Federal and State = $14.95	Full year, part year, or nonresidents
TaxAct Online Free Federal Edition	State Only = $14.95 Federal Only = Free ($9.95 for returning users) Federal & State = $14.95 - $17.95	Full year, part year, or nonresidents
H&R Block online	State only = $27.95 Federal only = Free Federal & State = $27.95	Full year, part year, or nonresidents
Jackson Hewitt Online	State only = $29.95 Federal only = Free Federal & State = $29.95	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 nonresidents
eSmart Tax by Liberty Tax	State Only = $19.95 Federal Only = Free (basic return) or $19.95 - $39.95 Federal & State = $19.95 - 59.90	Full year, part year or nonresident
Tax$imple Online	State only = Free if AGI is <$57,000, otherwise $24.95 Federal only = $27.95 Federal & State = $52.90 (if ineligible for free State)	Full year, part year, or nonresidents
1040.com	State only = $29.95 Federal only = Free (simple return) or $19.95 - $39.95 Federal & State = $29.95 - $69.90	Full year, part year, or nonresidents