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																	VA Free File OfferFree federal and VA tax preparation 
														& e-file for all who live in VA with an Adjusted Gross 
														Income (AGI) of $32,000 or less.
														This offer is limited to 
													three (3) free tax returns per 
													computer.
 
 Federal tax 
														return offer: Free federal tax preparation & e-file if  1)
														Your AGI is $66,000 or less and you live in: AL, AR, AZ, CA, GA, IA, 
														ID, IN, KY, MI, MN, MO, MS, NC, ND, NY, OK, OR, RI, SC, VA, VT or WV,  or 
															2) Your AGI is $66,000 or less and you are 65 or younger 
														and you live in: CO, CT, DC, DE, HI, IL, KS, LA, MA, MD, ME, MT, NE, NJ, 
														NM, OH, PA, UT or WI.
 
 If you do not qualify 
													for free file, If you do not qualify for free file, your fee is $19.95 for 
													a federal tax return; and $17.95 
													for a state tax return.
 
 State e-file programs are available for all states.  You may e-file your 
														state tax return with us even if you have already filed your federal tax 
															return with other companies.
 
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     An Authorized IRS E-File 
											Provider 
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