If you live in San Antonio, there's a pretty good chance you made less than $54,000 last year. And that means you don't have to pay to file your tax return.

Think of it as a little gift from your friends at the Internal Revenue Service. Starting this month, taxpayers who earned less than $54,000 last year can log on to the IRS Web site and use Free File to file a tax return online for free.

In a city like San Antonio, where the Census Bureau estimates the median income in 2006 was just under $49,000, that's a lot of free tax returns. It could also be a lot of fast refunds, according to the IRS.

The IRS says tax refunds for returns filed through Free File usually are paid within 10 days for taxpayers with direct deposit attached to their bank accounts.

Free File means you don't have to wake up before your nearest H&R Block office closes, pay an accountant or kill any extra trees in the process of filing your paperwork.

Within two days of submitting your return, you'll get a confirmation that it has been received. The Free File program automatically checks your work. And if you want to practice your Spanish by doing your return in Spanish, you can do that, too.

Free, accurate and bilingual: Free File is sounding pretty stellar so far.

If for some reason I screw it up and get audited, I'll at least have a funny story about how the IRS' automatic tax-filing system made a mistake and got me in trouble.

That's got to be good for at least one free cocktail.

All this talk about tax returns probably has you salivating over the check you're expecting. Well, put your tongue back in your mouth and make sure you aren't one of the 13.5 million Americans who won't be able to file a return until after Feb. 11.

During the holidays, the IRS mentioned that taxpayers who use certain forms will have to wait for its systems to catch up with Congress' alterations to the alternative minimum tax laws. That's expected to happen by Feb. 11.

You could be affected if you plan to claim Hope or Lifetime Learning Credits in connection with tuition or related-college expenses or claim credits for interest payments on a mortgage, more energy efficient home improvements, child- or dependent-care costs or for buying a home in the District of Columbia.

Expect to wait if your tax return package includes Forms 8863, 5695, 8396, 8859 or 1040A Schedule 2.

If you're claiming a child- or dependent-care credit, using a Form 2441 instead of a 1040A Schedule 2 can keep you from having to wait until February to file.

Here's to a spring filled with free, quick tax returns.