[header] How to free file your federal and california income tax returns [title] Determine your income. [step] In order to file a free federal tax return using brand-name software, the irs requires that you have an income of less than $62 , 000 per year (this year-this number can change). In addition, some software companies will require your income be even less. 
Before you can use the software, you will need to verify your income level. To do so : [substeps] Gather income information and receipts pertaining to social security benefits, unemployment compensation, small business transactions, and real estate transactions.