By Laura Saunders Getty ImagesWith this year’s tax-filing season up and running, the Internal Revenue Service once again wants taxpayers to be aware of IRS Free File, a program gives people with low and moderate incomes access to tax-prep software and provides a wide range of “fillable forms” to those earning more.Taxpayers who access Free File products through the IRS’s website or authorized kiosks in 29 states aren’t charged for preparing or e-filing their federal tax returns. The program, now in its 10th year, is a joint venture between the IRS and a consortium of 14 tax-software companies, including Intuit (maker of TurboTax) and H&R Block.Free File provides all taxpayers with adjusted gross income of $57,000 or less with user-friendly tax-prep software. By mandate, the program covers the bottom 70% of taxpayers; perhaps because of recent economic turmoil, this year’s limit is, for the first time, lower than the previous year’s limit, which was $58,000.Taxpayers who qualify on income grounds are free to itemize or not, says Free File Alliance director Tim Hugo. “We keep improving the programs, and this year we support the 29 core forms taxpayers use most often,” he says. The list includes Schedule D for reporting capital gains and Schedule C for business profit and losses.Hugo cautions, however, that not all consortium members provide software for every taxpayer who qualifies. “One may cover only up to $52,000 of income, and others may not work in all states, but there is a program for every taxpayer,” he says.Options may be found here, and there is a “find a company” tool. The service is also available in Spanish.For taxpayers with more than $57,000 of adjusted gross income, the Free File Alliance offers “Fillable Forms” at the IRS website. These forms check some math calculations and provide links to some IRS publications, but they do not use the question-and-answer format commonly found in tax software.“Fillable forms are much more fitting for those who feel comfortable preparing their own taxes,” said Hugo. For a list of forms, go here.For what it’s worth: In 2009 the IRS surveyed taxpayers who use Free File, and over 95% said they found it easy to use and would recommend it.