IRS Free File: Who Qualifies, the 8 Partners and How to Use It
IRS Free File is a partnership between the IRS and a group of tax software companies. If your adjusted gross income (AGI) was $89,000 or less in 2025, you could prepare and e-file your federal return for free with one of 8 partner companies, as long as you also met that company's own rules on age, income and state. Anyone, at any income, can use Free File Fillable Forms instead. This guide covers who qualifies with which partner, what is and is not free, and how to start.
The Short Answer
- Income limit: AGI of $89,000 or less for tax year 2025 ($84,000 for tax year 2024). The IRS sets it each year at the AGI that covers the lowest 70% of taxpayers, so it is not a simple inflation adjustment.
- Who runs it: 8 private companies: 1040NOW, Drake (1040.com), ezTaxReturn.com, FileYourTaxes.com, On-Line Taxes, TaxAct, TaxHawk (FreeTaxUSA) and TaxSlayer. TurboTax and H&R Block are not in the program.
- Each partner sets its own rules under the $89,000 cap. Some stop at $51,000, some at $82,000, some have age limits, and three take only residents of certain states.
- Federal is free; state may not be. Three partners offer a free state return in every state, three in some states, and two in none.
- Above $89,000: Free File Fillable Forms (federal only, no guidance) is free at any income, and Free File can request an extension at any income.
- Start at IRS.gov/freefile. The IRS says you won't get the Free File version if you go straight to a company's own website.
Which Free File Offers Fit You
Enter your answers to see which partners' published criteria you meet, and whether your state return would also be free. It uses the eight offer cards on the IRS "Browse All Offers" page for tax year 2025. The partner makes the final eligibility check when you sign up.
The 8 Free File Partners
Each card on the IRS page lists one or more ways to qualify for a free federal return. You need to meet only one. Every partner also has an active-duty military route: AGI of $89,000 or less and serving in the military full time.
| Partner | Free federal return if | Free state return |
|---|---|---|
| 1040NOW | AGI $82,000 or less and you live in one of 40 listed states or DC | No state |
| Drake (1040.com) | AGI $18,100 to $89,000 | 19 states: AR, AZ, GA, IA, ID, IN, KY, MN, MO, MS, MT, NC, ND, NY, RI, SC, VA, VT, WV |
| ezTaxReturn.com | AGI $89,000 or less, age 17 to 85, and you live in one of 36 listed states (English and Spanish) | No state |
| FileYourTaxes.com | AGI $9,500 to $89,000 and age 64 or younger | 4 states: AL, MT, RI, WV |
| On-Line Taxes (OLT.com) | AGI $51,000 or less | All states |
| TaxAct | AGI $89,000 or less and age 20 to 60 | 9 states: AR, IA, ID, MS, MT, ND, RI, VT, WV |
| FreeTaxUSA (TaxHawk) | AGI $51,000 or less | All states |
| TaxSlayer | AGI $19,000 to $89,000 and age 67 or younger, or eligible for the Earned Income Tax Credit | All states |
Tax year 2025 offers, from the IRS Free File "Browse All Offers" page, read October 20, 2026. A free state return requires qualifying for the free federal return with that partner. States with no income tax need no state return.
What the table shows in practice. A 35-year-old earning $45,000 in Texas fits six partners; 1040NOW and ezTaxReturn.com take only residents of their listed states, and Texas is on neither list. At $60,000 the two $51,000 offers drop out, leaving TaxSlayer as the only partner with a free state return in every state. At 61, TaxAct drops out; at 65, FileYourTaxes.com; at 68, TaxSlayer unless you qualify for the EITC. Filers 68 and older with incomes between $51,000 and $89,000 have the fewest choices: Drake (1040.com), which has no age limit, plus ezTaxReturn.com (up to age 85) and 1040NOW (up to $82,000) if they live in one of those partners' listed states.
We cover three of these companies' paid products in full reviews: TaxAct, TaxSlayer and FreeTaxUSA. Their Free File versions are separate from their regular free tiers, which have different rules.
Free File vs Other Free Options
| Option | Who can use it | What you get |
|---|---|---|
| Free File guided software | AGI $89,000 or less (tax year 2025), plus the partner's rules | Step-by-step software, free federal e-file; state free with some partners |
| Free File Fillable Forms | Any income | Electronic IRS forms with basic math and limited error checks; federal only, no state return, no amended returns; needs a U.S. cell number for a text code |
| VITA (Volunteer Income Tax Assistance) | Generally AGI of $69,000 or less in the 2026 season; also people with disabilities and limited English speakers | Volunteers prepare the return with you at a local site. The IRS sets no program-wide income cap; sites may set their own |
| TCE (Tax Counseling for the Elderly) | Especially people 60 and older | Volunteers focused on pensions and retirement questions; most sites are run by AARP Foundation Tax-Aide |
| MilTax | Active-duty service members, eligible family members, survivors, and veterans up to 365 days after leaving service | Free Defense Department software and consultations; federal return and up to five state returns free, according to Military OneSource |
| A company's own free edition | Set by the company | Not part of Free File. Often limited to simple returns, with paid upgrades |
The last row is where people get caught. TurboTax Free Edition is not Free File: Intuit withdrew from the program in July 2021. In 2022 Intuit agreed to pay $141 million in restitution in a settlement with all 50 states and DC over customers who paid for TurboTax for tax years 2016 to 2018 although they were eligible for its Free File version, the New York Attorney General announced. Our free tax software guide compares the companies' own free tiers, and the tax software comparison covers prices.
What Happened to Direct File
Direct File was the IRS's own free filing tool, run as a pilot for tax years 2023 and 2024. It was not offered in the 2026 filing season. The primary statement is Treasury's report to Congress dated October 2, 2025, which says the IRS will suspend the Direct File pilot and that its intended benefits are better achieved by strengthening Free File. The IRS's own January 2026 season-opening releases list Free File, Fillable Forms, VITA, TCE and MilTax, and do not mention Direct File.
The report was required by the One Big Beautiful Bill Act (Public Law 119-21, section 70607), which funded a task force on replacing Direct File. Its cost table puts Direct File at 140,803 returns for tax year 2023 and 296,531 for tax year 2024. No restart has been announced.
How to Use Free File
- Estimate your AGI. It is your total income minus adjustments such as deductible IRA or HSA contributions and student loan interest. Your previous return shows last year's figure.
- Start at IRS.gov/freefile and choose guided software or Fillable Forms. Pick a partner from the IRS list, or use the IRS "Find a trusted partner" tool, which the IRS says does not ask for your name, Social Security number or bank details and saves nothing.
- Follow the IRS link to the partner's site and create an account there. The IRS says you won't get Free File if you go directly to the partner's commercial website.
- Have your documents ready: W-2s, 1099s, last year's return and your bank details for direct deposit.
Free File handles the current year's return only; it cannot prepare a past-due return for an earlier year. If you need to correct a return, the IRS says you can file an amended return in the same guided software you used for the original. Fillable Forms cannot do amended returns.
Extensions. The IRS says Free File has no income limit for extensions. You can request an automatic extension (Form 4868) through guided software or Fillable Forms. It moves the filing deadline to October 15, but not the payment deadline: pay what you expect to owe by April 15 to avoid penalties.
Rules That Protect You
- No selling inside Free File. The IRS says partners may not sell bank products such as refund anticipation loans, audit protection or other services through Free File.
- Calculation errors. Partners pay any IRS penalties or interest caused by an error in their software's calculations.
- Your return data. Partners can't use or disclose your return information for anything other than preparing the return without your informed, voluntary consent. Federal rules (26 CFR 301.7216) treat tax software companies as tax return preparers, require any consent to be signed and dated, and say a consent with no stated end lasts one year. A consent you had to give to get the service does not count as voluntary under those rules.
- If you don't qualify, the partner may charge you, and state returns can cost extra. Check the partner's criteria on the IRS card before you start.
The 2027 Filing Season
Free File itself continues: the IRS's agreement with the Free File companies and the memorandum that sets the program's rules were both extended to October 31, 2029. What is not known yet is the tax year 2026 AGI limit, the partner list, each partner's offer and the opening date. For reference, last season the IRS announced the partners and the $89,000 limit on January 9, 2026, partners began accepting returns that day, and the IRS started processing returns on January 26. Free File stayed open to October 15 for extension filers. Military OneSource says MilTax software opens in January 2027.
We will not guess the new limit. Because it is set from the income of the lowest 70% of taxpayers, it does not move by a fixed inflation formula. This page will be updated when the IRS announces it. Meanwhile, a tax refund estimator can help you plan what you will owe or get back.
Sources & Methodology
- IRS, Free File: Browse All Offers: each partner's criteria and free state returns, read in a browser on October 20, 2026 (the page loads its offers with JavaScript).
- IRS, IR-2026-05 (January 9, 2026): the $89,000 limit and the 8 partners.
- IRS, Free File: Do your federal taxes for free: start at IRS.gov, prohibited sales, calculation-error rule, amended and prior-year returns, extensions.
- IRS, Get an extension: "no income limit for extensions".
- IRS, Tax Tip 2025-09: the $84,000 limit for tax year 2024 and the consent rule for return information.
- IRS, Ninth Memorandum of Understanding: the 70% rule for the AGI limit; 2024 addendum extending it to October 31, 2029.
- IRS, Free File Fillable Forms and IRS, VITA and TCE; VITA's $69,000 figure from IRS, How to file.
- Military OneSource, MilTax: eligibility, five state returns, January 2027 opening.
- U.S. Treasury, Report to Congress on Direct File (October 2, 2025) and Public Law 119-21, section 70607.
- 26 CFR 301.7216-3: consent rules for using or disclosing return information.
- New York Attorney General, Intuit settlement (2022): the $141 million settlement and Intuit's 2021 exit from Free File.
Method notes. The checker applies each partner's published criteria from the IRS offer cards; it does not know about partner rules beyond those cards, and the partner makes the final decision. All figures are tax year 2025 unless labelled otherwise, and the season status is as of the date below.
This article is for general information and is not tax advice. Figures checked against the primary sources on October 20, 2026.
FAQ
What is the income limit for IRS Free File?
For tax year 2025 returns (filed in 2026), AGI of $89,000 or less. Each partner can set a lower limit or add age and state rules. The limit for tax year 2026 returns will be announced by the IRS, probably in January 2027.
Is TurboTax part of IRS Free File?
No. Intuit, which makes TurboTax, left the Free File program in July 2021. TurboTax's own free edition is a separate product with its own limits. H&R Block is not one of the 8 partners either.
Can I file my state return for free?
With some partners. On-Line Taxes, FreeTaxUSA and TaxSlayer offered a free state return in every state for tax year 2025, if you qualified for their free federal return. Drake (1040.com), TaxAct and FileYourTaxes.com did in some states, and 1040NOW and ezTaxReturn.com in none. Fillable Forms has no state return.
Is IRS Direct File available?
Not in the 2026 filing season, and no restart has been announced. Treasury's October 2025 report to Congress said the IRS would suspend the Direct File pilot and focus on Free File.
Can I file an extension with Free File?
Yes, at any income. The IRS says Free File has no income limit for extensions. It extends the time to file to October 15, not the time to pay.
When does IRS Free File open for 2027?
Not announced yet. Last season, Free File partners started accepting returns on January 9, 2026, and the IRS began processing them on January 26.
