As of 2015, taxpayers with incomes greater than $60,000 can electronically file taxes for free using the Internal Revenue Services' Free Fillable Forms, explains the IRS. Forms available for free filing include the 1040, 1040A and 1099-R.
The IRS website contains a complete list of forms available for filing. A taxpayer fills out the forms himself and must complete some calculations before submitting the form. There are some limitations to filing free. For example, a person may not attach written statements to his return. A person who makes less than $60,000 can file with Free File software, available at IRS.gov.