2011 Adjusted Gross Income between $11,500 and $51,000 and you provide one of the following states on your tax return as your address: AK, AL, AR, AZ, CA, CO, CT, DE, FL, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MO, MS, MT, NC, ND, NE, NJ, NM, NV, NY, OH, OK, OR, PA, RI, SC, SD, TN, TX, UT, VA, VT, WA, WI, WV, WY and DC. State returns can be eFiled for an additional $23.50 for Free File Returns.