 FreeFile is free, it's an easy step by step system for those who make less than $64,000 annually and a more task-heavy form of filing for those who make above $64,000.For those who make more than $64,000 a year, the FreeFile is not step-by-step but an actual Form 1040 that can be filled out, box by box, electronically.Businesses and self-employed taxpayers can choose from a variety of commercial e-file services depending on their individual needs.