Adjusted Gross Income: $51,000 or less, and
Age: between 18 and 57, and
Live in any state or U.S. Citizens and resident aliens with foreign addresses
The link that the IRS directs viewers to is:
https://www.taxactonline.com/s_online_tax2012/index.asp?sc=12050302&m=FFA&src=FFA&ad=
However, if you enter TaxAct through a different entry point, EVERYONE is eligible to file their federal forms for free. There are no age restrictions, income limits, or military service requirements.
Here are some links to TaxAct that shows the free service:.
https://www.taxactonline.com/
Enter here and this also shows the service is free for everyone.
http://www.taxact.com/taxes-online/free-online-tax.asp?s=OLSTD
Conclusion: EVERYONE can file their tax forms at TaxAct for free!