From the USA.gov Blog:
If your Adjusted Gross Income (AGI) is $57,000 or less, you may qualify to use a brand name tax software to prepare and e-file your taxes for FREE.
Answer a few questions on IRS.gov to help you determine your eligibility to use Free File tax software.
If your AGI is more than $57,000, you can still use Free File fillable forms for your federal tax return. Learn more about Free File for all taxpayers.