The IRS is touting its new Free File program - in which 78 million Americans can file their federal income taxes online without buying software or paying a professional - as easy and fast.

In a test run earlier this week, I found the system to be easier and faster than sitting down with pencil and paper. And it's certainly cheaper than using a professional.

But IRS Free File still has significant kinks that might deter novices from e-filing.

My first stumbling block was that, at first, I wasn't eligible. The 17 companies participating in the IRS Free File program have a web of confusing criteria - and once I weaved my way through, I found I didn't qualify.

I earn more than $30,000 but less than $100,000. I'm under 50 years old and not disabled or in the military. And I don't live in Illinois or Arizona or Georgia.

But as with so much tax-related, things change.

Criteria tweaked

One firm, eSmartTax.com, changed its criteria Monday to include every Ohio resident.

An IRS spokesman said the companies can tweak their eligibility requirements up to two times - even in the midst of tax filing season. I figured I'd better file my taxes beforeeSmartTax changed its mind about Ohio residents.

The process starts the way most tax preparation does: data entry. Lots of typing my personal information, numbers off forms, answering questions.

Can anyone else claim me as a dependent? Am I blind? Did I move or pay alimony in 2002?

But there weren't quite as many questions as there probably should have been.

My taxes are fairly simple: one W-2, a mortgage, a student loan. Thankfully, I don't run a small business on the side or have some other complications.

If I did, I'm not sure Free File would have been worth my while.

That's because eSmartTax simply asked which forms I had or needed. A 1099-G or a 1099-DIV? A 1098 or a 1098-E? A more complex tax picture would have left me struggling.

Strength of programs

This is the strength of off-the-shelf software programs such as TurboTax or TaxCut from H&R Block. Their "interview" processes figure out which forms you need without you having to have your head swimming with numbered forms.

Have a student loan? Enter the interest. The label "1098-E" never comes up.

Costing $30 to $80, these programs also have value in the tax tips and helpful information they contain.

So if you're a do-it-yourselfer with more complicated tax returns or little to no experience with the tax code, you might want to stick to one of those programs.

Or, since neither an IRS Free File site nor an off-the-shelf tax-prep program requires a commitment until the very end, you can try one of each to decide which works best for you.

That's what I did. But I still couldn't make one give me a bigger refund.

Contact Amy Higgins at 768-8373; ahiggins@enquirer.com or 312 Elm St., Cincinnati, OH 45202. She regrets that she cannot reply to all questions.