Group 1 - The IRS offers a free filing option called IRS Direct File, which allows users to file federal taxes without any costs, and it often includes state taxes as well [2][3] - IRS Direct File is designed for straightforward tax situations, such as W-2 income and standard deductions, but is not available in every state [3] - The IRS Free File program allows individuals with an adjusted gross income of $79,000 or less to use paid tax software for free, with participation from companies like TurboTax, H&R Block, and TaxAct [4] Group 2 - Users must access the Free File program through the IRS website to avoid being directed to paid plans by tax software companies [5] - Many tax software companies advertise free filing but often charge for more complex tax situations, with TurboTax and H&R Block being notable examples [6] - FreeTaxUSA is recommended for more complex tax returns, offering free federal filing and a state filing fee of approximately $15, which may sometimes be waived [7]