The Internal Revenue Service has fillable 1040 tax forms that can be accessed on its website, at IRS.gov. The forms do not offer help or guidance except for performing the calculations. Fillable forms can be sent to the IRS by mail once they are completed or can be filed electronically.
There are no restrictions or fees for filling out a tax form and returning it to the Internal Revenue Service by mail. The IRS also lists several websites through which taxes can be filed online for free. Each website has its own restrictions on who can use these free services. Restrictions may include age, income, location or sources of income.