My wife and I file as married filing joint. Can I use the free form? What it the difference between the free version vs $60?

The "Free" version is only valid for the very very simplest of W-2  or SS or 1099-R pension only income tax forms.

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IF you have major deductions, such that you can "itemize" deductions, then one of the paid versions will be required.

IF you have investment income where  1099-B/form 8949 is issued for the sale of stocks or bonds, then a paid version will be required.

IF you have cash/self-employment income, then a paid version will be required .

IF you  income form a rental property or farm, then a paid version will be required .

Then, if you want to take advantage of certain credits (Home energy upgrades, Retirement Savings Contribution Credit for low income folks...and certain other special credits) then a paid version will be required .

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