Free Tax Help = Volunteer Income Tax Assistance Program (VITA): The VITA Program offers free tax help to low- to moderate-income ($37,000 and below) people who cannot prepare their own tax returns. Volunteers sponsored by various organizations receive training to help prepare basic tax returns in communities across the country. VITA sites are generally located at community and neighborhood centers, libraries, schools, shopping malls, and other convenient locations. Most locations also offer free electronic filing. To locate the nearest VITA site, call  1-800-829-1040. http://www.irs.gov/individuals/article/0,,id=107626,00.html

Tax Act: Free and low cost tax preparation software and Internet based filing. Tax act claims that more than 13 million returns have been filed with this system. http://www.taxact.com/