As long as you are not required to upgrade to be able to enter something that can't be entered in the Free Edition, it is totally free. Some things that could be entered on a 1040EZ or 1040A using the Free Edition in past years, can no longer be entered on the new form 1040. If one of the 6 new schedules 1-6 is required, you will be required to upgrade to Deluxe and that is $39.99 for federal, $39.99 for state and another $39.99 if you don't pay with a credit card.