Sale of State Tax Returns Permitted But Not Required. Taxpayers who enter a Member’s Free File Landing Page must be able to see a clearly-stated offer for state tax return preparation and e-filing. The free or paid state return offer must be clear and located on the top half of the landing page, and if different fonts are used, the fees and description of the state tax preparation and e-filing must be presented with a typeface and prominence no less than the majority of text on the page. This offer to provide a free or paid state return may be repeated one additional time in the Member’s site. Member providers of unbranded fillable form utilities may not offer a state return.
Sale of State Tax Returns Permitted But Not Required. Taxpayers who enter a company Free File site may be offered a state return, for free, or for a fully disclosed price by the Member company. This offer to provide a free or paid state return may be renewed one additional time in the Member's program. Member providers of unbranded fillable form utilities may not offer a state return.
