IRS Free File 2026 — File Your Federal Taxes Free ($79K AGI Limit)

What Is IRS Free File?

IRS Free File is a public-private partnership between the Internal Revenue Service and eight leading tax preparation software companies. The program allows eligible taxpayers to prepare, print, and e-file their federal income tax return at absolutely no cost. It's available exclusively through the official IRS Free File portal at IRS.gov.

Launched in 2003, the program has helped millions of Americans file their taxes for free. For the 2025 tax year (returns filed in 2026), the AGI threshold is $79,000. According to the IRS, approximately 70% of all US taxpayers qualify for the Free File program based on this income limit. Each participating software partner sets its own eligibility criteria within the $79,000 cap — some accept all filers under the limit, while others may have additional restrictions based on age, state residency, or military status.

It's important to understand that you must access the software through the IRS Free File portal — not by visiting the software company's website directly. Going directly to a partner's site will not apply the Free File pricing, and you could be charged for services that would otherwise be free. The IRS Free File portal ensures you are directed to the correct free version of each partner's software.

Use our free tax refund calculator to estimate your refund before you file, then use IRS Free File to submit your return at no cost.

IRS Free File Eligibility (AGI $79K or Less)

To qualify for IRS Free File using the commercial software partners, your Adjusted Gross Income must be $79,000 or less for the 2025 tax year. Your AGI is calculated on line 11 of Form 1040 and represents your total taxable income minus specific adjustments such as:

• Traditional IRA contributions
• Student loan interest paid
• Health Savings Account (HSA) contributions
• Self-employment tax (half of the amount)
• Alimony paid (for pre-2019 divorce agreements)
• Educator expenses (up to $300)

Your AGI is not the same as your gross income or your taxable income. It's your gross income minus these "above-the-line" adjustments. After applying your standard or itemized deduction, you arrive at your taxable income — which is always lower than your AGI. For example, a single filer with a gross salary of $90,000 who contributes $7,000 to a traditional IRA would have an AGI of $83,000, which may still exceed the $79,000 limit depending on other adjustments.

Most partners use your AGI as the primary eligibility criterion, but each partner may have additional requirements. Some partners offer their Free File version only to taxpayers aged 50 or younger, while others restrict certain tax situations. Always check the partner's eligibility details on the IRS Free File portal before starting.

If your AGI exceeds $79,000, you can still file for free using Free File Fillable Forms — electronic versions of IRS paper forms that support e-filing at no cost, regardless of income.

Free File Fillable Forms (for All Incomes)

Free File Fillable Forms is an option within the IRS Free File program that provides electronic versions of IRS paper tax forms at no cost to any taxpayer, regardless of income. There is no AGI limit — whether you earn $30,000 or $3 million, you can use Fillable Forms to prepare and e-file your federal return for free.

Fillable Forms is ideal for taxpayers who are comfortable preparing their own returns and understand how to navigate IRS forms. Unlike the guided software offered by Free File partners, Fillable Forms does not provide:

• Step-by-step interview questions
• Automatic calculations (though basic math is performed)
• Error checking or audit risk analysis
• Guidance on deductions or credits
• Import of prior-year data

What Fillable Forms does offer:

• Electronic versions of all major IRS forms and schedules
• Free federal e-filing
• Free state e-filing (one state return)
• Save and return functionality
• Print-ready returns

Fillable Forms is best for experienced tax filers, those with simple tax situations (W-2 income, standard deduction, few additional forms), and anyone whose AGI exceeds the $79,000 Free File software threshold. If you need more guidance, consider using a Free File software partner if you qualify, or visit VITA for in-person assistance.

8 IRS Free File Software Partners (2025 Tax Year)

The following eight commercial tax software companies participate in the IRS Free File program for the 2025 tax year. Each offers a free federal filing option for qualifying taxpayers when accessed through the IRS Free File portal. Details are subject to change each tax season.

1040Now

1040Now offers a straightforward Free File option covering all major forms and schedules. It includes a free state return and supports prior-year data import. Best for taxpayers with W-2 income, interest, dividends, and standard deductions.

Drake (1040.com)

Drake's Free File offering covers most tax situations including self-employment income, rental property, and investment income. It provides strong customer support through phone and chat. State filing costs $14.95 per state.

ezTaxReturn

ezTaxReturn offers a simple, guided filing experience focused on common tax situations. It supports importing prior-year data and includes basic error checking. State returns are $14.95 each.

FileYourTaxes.com

FileYourTaxes.com is a mobile-friendly option that lets you complete your return on any device. It covers W-2 income, interest, dividends, and standard deductions. State filing is $14.99 per state.

On-Line Taxes (OLT)

OLT is one of the most affordable Free File partners, supporting a wide range of forms and schedules including self-employment, investments, and rental income. State returns cost just $9.95, the lowest among all partners.

TaxAct

TaxAct's Free File version covers comprehensive tax situations including investment income, retirement income, and itemized deductions. It includes a free state return. Eligibility may vary based on age and tax situation.

TaxHawk (FreeTaxUSA)

TaxHawk — also known as FreeTaxUSA — is consistently one of the highest-rated Free File partners. It supports all major forms and schedules including self-employment, investments, and credits. State filing is $14.99 per state. Federal filing is always free for qualifying users.

TaxSlayer

TaxSlayer is widely considered the best overall Free File option, offering comprehensive form support including self-employment, rental income, farm income, and military-specific tax situations. It includes a free state return and provides excellent mobile support.

VITA and TCE Programs (Free In-Person Help)

If you prefer in-person assistance or don't want to prepare your own return, the IRS offers two additional free filing programs:

Volunteer Income Tax Assistance (VITA)

VITA provides free tax preparation services at community centers, libraries, schools, and other locations nationwide. IRS-certified volunteers prepare basic tax returns for qualifying individuals. Eligibility requirements for VITA:

• Income of $64,000 or less
• Persons with disabilities
• Limited English-speaking taxpayers
• Military members and their families

VITA volunteers can handle most common tax situations including W-2 income, interest and dividends, the Earned Income Tax Credit, Child Tax Credit, and standard deductions. They cannot prepare returns with complex situations such as rental income, self-employment with expenses, or capital gains. To find a VITA site near you, use the IRS VITA locator tool or call 800-906-9887.

Tax Counseling for the Elderly (TCE)

TCE is a related program that specifically serves taxpayers aged 60 and older. It is administered through partner organizations such as AARP Foundation Tax-Aide. TCE counselors are trained to handle tax issues common to seniors, including:

• Retirement income (pensions, IRAs, Social Security benefits)
• Rental income
• Medical expense deductions
• Tax credits for seniors

There is no income limit for the TCE program. To find a TCE site, call 888-227-7669 or visit the AARP Tax-Aide site locator.

Both VITA and TCE offer free electronic filing, and returns are typically reviewed by a second volunteer before submission to ensure accuracy. If you qualify, this can be an excellent alternative to self-preparation, especially if you have questions or want confirmation that your return is correct.

Step-by-Step: How to Use IRS Free File

1. Check your AGI. Know your Adjusted Gross Income for the 2025 tax year. If it's $79,000 or less, you qualify for Free File software partners. If it's above $79,000, use Free File Fillable Forms.
2. Gather your documents. Collect your W-2s, 1099s, prior-year tax return, Social Security numbers for all dependents, and any records of deductions or credits you plan to claim.
3. Go to the IRS Free File portal. Visit IRS.gov/filing/free-file. Do not go directly to a partner's website — you must start from the IRS portal to get the free version.
4. Choose a partner. Browse the eight software partners and select one that fits your needs. Use the table above to compare AGI limits, state filing costs, and features.
5. Click "Start Free File." This will redirect you to the partner's free version. The partner will verify your eligibility based on the information you provide.
6. Complete your return. Follow the software's interview or fill in the forms. Most partners will guide you through each section with questions about your income, deductions, and credits.
7. Review your return. Check for accuracy. Most partners include error-checking and will flag potential issues. Look for the "Review" section to see a summary of your return before filing.
8. E-file your federal return. Submit your return electronically through the software. You will receive an IRS acknowledgement within 24–48 hours confirming your return was accepted.
9. Handle your state return. If your partner charges for state filing, decide whether to file your state return separately (check if your state offers its own free filing option). Free File Fillable Forms includes free state e-filing.
10. Track your refund. After your return is accepted, use the IRS Where's My Refund? tool or check our Where's My Refund guide to track your refund status.

What's Included vs What Costs Extra

Even though IRS Free File is free for federal filing, there are some limitations and potential costs to be aware of. Here's what's included and what might cost extra with each partner:

State Tax Return Options

State tax return filing is not automatically included in IRS Free File. Each software partner handles state returns differently:

Partners with Free State Filing

• 1040Now — Includes one free state return
• TaxAct — Includes one free state return (eligibility may vary)
• TaxSlayer — Includes one free state return with Free File

Partners with Paid State Filing

• Drake (1040.com) — $14.95 per state return
• ezTaxReturn — $14.95 per state return
• FileYourTaxes.com — $14.99 per state return
• On-Line Taxes (OLT) — $9.95 per state return
• TaxHawk (FreeTaxUSA) — $14.99 per state return

Free File Fillable Forms

If you use Free File Fillable Forms (for all incomes), state e-filing is included at no additional cost for one state return. This makes Fillable Forms an attractive option if you need to file both federal and state returns for free, provided you are comfortable preparing your own return without software guidance.

Alternative: File State Return For Free

Some states offer their own free e-filing systems through the state tax agency website. Popular options include:

• California — CalFile (free for eligible residents)
• New York — NY Free File
• Massachusetts — MassWebFile

Check your state's tax agency website to see if a free e-filing option is available. This can save you the $10–$15 fee that most Free File partners charge for state filing.

Common Mistakes with Free File

Avoid these common pitfalls when using IRS Free File:

1. Going directly to the partner's website. This is the most common mistake. If you visit TaxSlayer.com or FreeTaxUSA.com directly, you will not get the Free File version — you'll see their paid commercial offerings. Always start at the IRS Free File portal.
2. Using the wrong AGI. Your AGI is line 11 on Form 1040, not your gross income or your taxable income. Some taxpayers mistakenly use their gross income (which may be higher than AGI) and think they don't qualify, or use their taxable income (which may be lower) and think they do qualify. Use our tax refund calculator to estimate your AGI.
3. Choosing the wrong partner. Not all partners support all tax situations. If you have self-employment income, choose TaxSlayer, OLT, TaxHawk, or TaxAct. If you need a free state return, choose 1040Now, TaxAct, or TaxSlayer.
4. Missing the Free File deadline. The Free File program is available each year from mid-January through October 15. If you file an extension, you can still use Free File during the extension period.
5. Ignoring state filing costs. Some partners charge $10–$15 for state filing. If you forget to check this upfront, you may be surprised at the end. Review state costs before choosing a partner.
6. Assuming Free File covers all forms. Each partner's Free File version covers specific forms and schedules. If your return requires forms outside the free scope (like certain business forms or complex investment schedules), the software may ask you to upgrade to a paid version.
7. Not checking for partner-specific eligibility. Some partners limit Free File to certain age groups or residency states. Always verify eligibility details on the IRS portal before spending time entering your information.

Frequently Asked Questions

Related Guides

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