Steps Toward Easy E-Filing

Tips for using the free e-filing system:

* Start at the Internal Revenue Service’s Web site at www.irs.gov and click on “Free File -- Your Link To Free Online Tax Filing.” (Starting from the Web site of a tax preparation firm can result in a charge for using the service.)

* Check the list of firms to see which one bests fits your circumstances.

* Read the preparer’s privacy policy to make sure it won’t use your registration information for marketing. Preparers are barred from using tax return data without express permission, but registration data -- e-mail address, etc. -- may not be completely private.

* Pay close attention to directions. Some taxpayers may need to un-check boxes asking whether they want other fee-based services.

* Avoid the busiest filing periods. Volume is heavy in January and from March 15 to April 15. Filing in February or early March reduces the chances of delays due to overloading a site.

Refunds

If you believe you were charged in error for what you thought was a free e-filing transaction, you can apply for a refund. Refund requests should be sent to Stephen Ryan, general counsel for the Free File Alliance, at Manatt, Phelps & Phillips, 1501 M St., N.W., Suite 7000, Washington, DC 20005.