Ineligibility Notification. Free File programs must unequivocally inform taxpayers who are ineligible for the free offer:
(i) That they are ineligible for the free file offer, and
(ii) The reason that they are not eligible for the offer, prior to, or on the same screen as, being shown any proposed billing arrangement (e.g., credit card screen). At this time the taxpayer will be notified of their options to:
(a) Continue on the Member site and pay a fee to file their federal and/or state return, or
(b) Return to the Free File landing page.
