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More than 1 in 3 federal incometax returns were filed electronicallylast year, and the IRS (www.irs.gov)expects a 25% jump in the number ofe-filings this year.To make online filingeasier, the agency has pulledtogether 17 tax software companiesthat offer free online filing services.Because most of the companiesrequire that you have a low adjustedgross income (AGI), doctors mayfind it difficult to qualify. There are 2services that have no limit on AGI,although they are limited geographically.The Web site eSmartTax.comwill file your return electronicallyfor free if you live in California,Georgia, Illinois, North Carolina, orOhio.You can also get online filingat no charge from the site Fileyourtaxes.com if you live in Arizona,Georgia, Michigan, or Wisconsin.