The IRS’s Free File program (www.irs.gov/efile/article/0,,id=118986,00.html) for 2011 returns is now in full swing. If your adjusted gross income for 2011 was less than $57,000, you can choose from a variety of commercial products that help you prepare and file your federal income tax return at no cost. You can also use Free File Fillable Forms (https://www.freefilefillableforms.com/FFA/Gateway/FED.htm) from the IRS to complete your return and submit it, although this option is best for those who are comfortable preparing their own tax returns and need to perform only basic calculations.
Source: http://www.irs.gov/efile/article/0,,id=118986,00.html
Rules for determining whether a person is active in a business activity for passive activity rule purposes. Unless the tests are met, passive loss limits apply.