Several people have written asking me what online tax service I think is "best," and I must say it depends on your needs. Most sites offer several options. You can go to to their site and generate a return and print it to send in a paper copy like usual, but most sites will charge a fee to efile --electronically file a return. All the sites I evaluated will also charge and additional fee to efile a state tax return.

The one web site I found that will give free service on a federal return efile is the Union Plus site which is for any former or current union member. You join for free and then have access to services discounted for union members. Federal efile is free for union members making less than $29,000 a year.

So anyway, here is a review of the sites people asked me about.
H and R Block Tax Cut Program
This was the one site I saw that offers audit support. It offers a full range of services which is charged per the number of IRS forms used. They offer a tw-day loan service, but it is very expensive. A demo is available.
H and R Block TaxCut

Completetax.com
This is a cheaper site which charges fixed fees per type of return filed. A nice demo is available.
CompleteTax today. No hidden state fees.

Tax Brain
Get your Tax Refund Loan in 48 Hrs or less at TaxBrain, but like Hand R Block the fees for this "service" are expensive. Like Hand R Block they charge per tax form filed. However, they have the easiest to use interface I saw at any tax efile site. if you are an efile beginner you might want to pay a few dollars extra and file a return that most certainly meets your needs. Tax Brain.com.

Easy Tax Returns
Another Simple tax site which is probably easier to use if you've done your own returns before. Very low pricing for efile.
Tax Prep from $14.95

Union Plus
A wonderful site for former and current union members. If you income is under $29,000 a year your federal return is Free! The interface asked questions as if you were filing an itemized return and then automatically compares it to the standard deduction to see what is best for you.
Union Plus Tax