Taxpayers may use the Internal Revenue Service's E-File service to file their tax year 2007 returns beginning on Friday January 11, 2008. IRS reminds taxpayers that E-File users who choose direct deposit can receive a refund in as little as ten days, since with E-File there is no paper return going to the IRS, and with direct deposit, there is no paper refund going to the taxpayer. The process is completely electronic. E-File also allows taxpayers to file their return and pay later if they owe taxes, and to file both their federal and state returns at the same time (in most states). Most taxpayers are also eligible for Free File, IRS's free federal tax preparation and electronic filing program for taxpayers with an Adjusted Gross Income (AGI) of $54,000 or less in 2007.