We haven't even gotten our Federal or State forms yet. Got the W-2 but I can't fill out the forms. They say after February 1. I usually have them in and back by the first of February........back to the subject at hand. We have had both freezer on the top and bottom. On the top - you don't use a freezer as often as you do the refrigerator - My knees don't like bending down to get into the veggie crisper. I would much rather have the freezer on the bottom and be able to stand to get my lettuce!!!!!!! Right now we have the top freezer (good deal on it - rue the day we got it)!!!!!! I am not a connoisseur of mattresses. It keeps me from falling through the slats!!!!! That's all I know and when you first get them they are hard. Love the one we have now! Good luck on either purchase. Edie