Free options from the IRS
IRS Free File and Direct File: what is available now
The IRS has its own free ways to file a federal return online. One is Free File, guided software from partner companies for people under an income limit. Another is Fillable Forms for any income. A third, Direct File, is closed. Here is who qualifies for what, as the IRS describes it.
We checked the IRS pages on 2026-10-14. The IRS has not announced the rules for the 2027 filing season, so everything here is for tax year 2025.
Free File guided software
Closed October 15, 2026, for tax year 2025
Free federal filing with partner software if your adjusted gross income was $89,000 or less in 2025. Each of the eight partners then sets its own age, income floor or state rules, so not everyone under the limit qualifies at every partner.
Free File Fillable Forms
Closed October 15, 2026, for tax year 2025
Blank online IRS forms for any income level, federal only. It does not ask questions or explain which benefits apply, it does basic math with limited error checking, and it cannot prepare an amended return.
IRS Direct File
Closed
The IRS-run filing service is not available for the 2026 filing season (tax year 2025), and no relaunch has been announced. Treasury's October 2025 report said the IRS would suspend it and prioritize Free File and its volunteer programs.
The eight Free File partners and their rules
As listed on the IRS's own partner page on 2026-10-14, in the IRS's wording. AGI means adjusted gross income.
Free federal: AGI $19,000 to $89,000 and age 67 or younger, or AGI $89,000 or less and active military, or eligible for the Earned Income Credit
State: Free in all states if you qualify for a free federal return
- 1040.com
Free federal: AGI $18,100 to $89,000, or AGI $89,000 or less and active military
State: Free in some states if you qualify for a free federal return
Free federal: AGI $51,000 or less, or AGI $89,000 or less and active military
State: Free in all states if you qualify for a free federal return
- 1040NOW.NET
Free federal: AGI $82,000 or less and live in a qualifying state, or AGI $89,000 or less and active military
State: No free state return in any state
- FileYourTaxes.com
Free federal: AGI $9,500 to $89,000 and age 64 or younger, or AGI $89,000 or less and active military
State: Free in some states if you qualify for a free federal return
- ezTaxReturn.com
Free federal: AGI $89,000 or less and age 17 to 85 and live in a qualifying state, or AGI $89,000 or less and active military
State: No free state return in any state
Free federal: AGI $89,000 or less and age 20 to 60, or AGI $89,000 or less and active military
State: Free in some states if you qualify for a free federal return
- Online Taxes at OLT.com
Free federal: AGI $51,000 or less, or AGI $89,000 or less and active military
State: Free in all states if you qualify for a free federal return
How “free” works with Free File
The IRS says a Free File partner may charge for a state return, for a filer who does not meet its free-federal rules, and for a filer whose income is above the limit. You must reach the partner's software through the IRS's Free File page, not through the company's own website.
Free File comes with protections the same companies' regular products do not carry. The IRS says partners may not upsell extra services or hidden fees, may not sell bank products such as refund anticipation loans or audit protection, and must pay any IRS penalties and interest caused by a calculation error in their software.
It is for the current year only: you cannot prepare a past-due return with it. An extension request (Form 4868) can be filed with the guided software or Fillable Forms.
Which of the tax software we compare are Free File partners
On the IRS list: FreeTaxUSA, TaxAct and TaxSlayer. Not on the list on 2026-10-14: TurboTax, H&R Block, Cash App Taxes, Credit Karma Tax and Jackson Hewitt Online. Their own free plans are separate products with their own rules. Compare them in our free tax software roundup.
The IRS also points people to volunteer programs (VITA and TCE) and MilTax for the military community. See the IRS pages for who qualifies.
Where these numbers come from
- IRS page: Free File, E-file: Do your taxes for free. Published page last reviewed October 13, 2026. irs.gov
- IR-2026-101, IRS reminder: extension filers can use IRS Free File this summer. Published August 26, 2026. www.irs.gov
- IRS Free File partner list, Browse all 8 trusted partners. Published read October 14, 2026. apps.irs.gov
- IRS page: About the Free File Alliance, About the Free File Alliance. Published page last reviewed August 11, 2026. www.irs.gov
- IRS page: Free File Fillable Forms, Free File Fillable Forms. Published page last reviewed September 24, 2026. www.irs.gov
- IR-2026-38, Free options and resources for preparing and filing taxes in 2026. Published March 20, 2026. www.irs.gov
- Treasury report, Report on the Replacement of Direct File. Published October 2, 2025. home.treasury.gov
- GAO decision B-337954, Applicability of the Congressional Review Act to the Suspension of Direct File. Published May 12, 2026. www.gao.gov
The Free File agreement between the IRS and the Free File Alliance, which the IRS now calls Free File, Inc., runs to October 31, 2029, according to the 2024 amendments listed on the IRS's Free File Alliance page. The IRS partner page shows no date, and partner rules usually change when the new season opens. The Direct File closure wording comes from the Treasury report and from the IRS statements quoted in the GAO decision; irs.gov no longer hosts a Direct File page.