If we're looking purely at the ease with which one can make the e-file choice from the IRS pages, I think you should expand the list to another IRS page. In addition to the commercial companies offering free filing on that page, there is another link from the IRS that should be included, because the free filing option I chose didn't have an affiliation with one of these companies. This is the choice I made because I don't want to fool with the "tax preparation" side of that free filing.

If you go to the link provided in the question and click on the e-file link on the side of that page, it takes you to the _E-filing your taxes online was never easier_. http://www.irs.gov/efile/index.html

You will see a table with two columns. On the left, if you click on "Individual Taxpayers" you'll go to another page with a form that tells you that anyone making under $57,000 a year can use the free software by the commercial companies linked to,

OR, on the next line, you see:

_In addition, everyone can e-file for free through the Free File Fillable Forms program._

If you click on that "Free File Fillable forms" hyperlink, it takes you to a page with three buttons. You can "choose the free file company" yourself (top left button). You can select "Help Me Find a Free File Company" (top right) or you can look below those two and select "Choose Free Fillable Forms." That's the one I use.

I chose this one because I frankly don't like letting one of these private companies make me go through all of their preparation steps. It makes more work (I think) because I have to answer a lot of their questions that I know don't apply to me. And when I did try them, they sometimes came up with the wrong answers.

Call me old fashioned, but I first print out the 1040 form (they didn't mail me one this year since I e-filed last year) and I pulled together my documents. http://www.irs.gov/formspubs/index.html?portlet=3 I use calculator and pencil and work out my taxes on the paper copy and make sure I've filled out all of the worksheets and extra forms (Schedule A, various tax credits, donation credits, etc.) and am set.

The Free File home isn't a .gov site, but it is a secure place with the forms you need. You fill out numbers and it rounds cents up or down to the even dollar, and every so often it pays to use the "do the math" button and to save your work. This is good because it is a way to proof your math. If the form doesn't agree with your paper copy either you have a typo or you did the math wrong on your paper copy. I think it is easier to find the mistake this way than it is to file an incorrect for and weeks later have to go back and find a math error.

I make sure I add the form pages I need, according to my paper copy, and then I print out a file copy of the completed online document before I click to send it electronically. I didn't have to jump through hoops from the various companies that would really PREFER that you paid for their services, and by letting you use the free account, are collecting a lot of your personal information. I don't have to weed their junk mail out of my email box for weeks to come.

To use the Free File program you need to have last year's tax form handy because you authenticate your identity with the information from that last return. You can save it and come back and finish later, and if you need another printout after you've sent the form to the IRS, you can log on and get it.

This answer of mine presumes a certain level of comfort with math, with doing taxes, and with having a relatively uncomplicated return. If I were dealing with extra issues, such as a year in which I was sorting out an estate or had been in a divorce or had some big financial change, I would go to an accountant and have my taxes prepared, I wouldn't choose an OTC tax prep package or a free online site.

Clicking through some of these IRS pages can make you a little crazy, and it took several passes to get the links here to describe the pages so you can find all of the options.

Good luck in getting them done promptly and without mistakes the first time! If you're missing anything, the IRS will reject the forms (you'll get an email saying this). Don't panic, they'll tell you what you're missing, and you can go in and finish what they're asking for.

Disclaimer: I am not a tax preparation specialist. I've just done my taxes for many years and sought professional advice on those occasions when it was too complicated to do myself.

I have been usine Turbotax still 2006 and never had any problems or audits.

I suggest you take a good look at TaxAct, its "free, accurate, simple, there is no catch and gives you maximum refund and deduction. The best overall value for online tax preparation and filing"

-quote-

"TaxAct is the cheapest way to file your federal or state tax returns. In fact, if you only need to file a federal tax return, TaxAct will prepare and e-file it for free. We highly recommend them for any consumer who is looking for a simple and economical way to prepare and e-file taxes."

-end of quote

I have never filed online before. I Have always gone to H&R Block. I however, had to call the IRS twice to get a straight answer because H&R Block mislead me about several things this year. The IRS agent explained to me that filing online at their site was very easy and free. She also told me that they have 15 days from the day they recieve your tax information to process it.

http://apps.irs.gov/app/freeFile/jsp/index.jsp

Try this one:

http://www.esmarttax.com/

I've always used Turbotax.com though in my part of Alaska I don't have too file a state return so my experience is with federal taxes only. They have what I like to call the tax idiot proof guide.. it's all very simple and you basically just fill in numbers. You can pay to upgrade but the basic service is free.