The Internal Revenue Service expects that more than 153 million returns will be filed this year before tax season ends on April 18. Extensions can be filed through October 16.

The early part of the season is dominated by filers who expect refunds. Tax-due returns are not filed in great numbers until the late part of the season.
But a new law requres the IRS to hold refunds claiming the Earned Income Tax Credit and the Additional Child Tax Credit until February 15. Time to release and process these means taxpayers will not receive refunds until the week of February 27.

Behind that law is the effort to reduce tax filing fraud. Tax agencies and software companies say the effort has already reduced the number of bogus claims by 50 percent.

The requirement for the later release of those refunds is driving a wave of advances and loans aimed at that body of filers. The difference between loans being offered and the previously available refund anticipation loans is that the new advances are interest free.

H&R Block is offering free preparation and filing for forms 1040EA, 1040A and 1040 Schedule A under its "More Block Zero". Block's website describes its offer with this statement: "Now, even filers with mortgages and itemized deductions could pay nothing with Block." Block contrasts that with the "Absolutely Zero" program for Intuit's TurboTax.

The program from Liberty Tax Services, DIY Tax, provides free online federal and state tax preparation through www.freetax.com. Liberty's CashinAdvance offers up to $1,300 in loans from Republic Bank.

Jackson Hewitt also does free filing, both in it stores and online for easy returns. Its also offers a $1,300 loan called Express Refund Advance through Meta Bank. Intuit's Absolutely Free charges zero for federal and state returns and filing for federal 1040EZ/A and state taxes.