IRS Free File 2025: What It Is, How It Works

Interested in the IRS Free File service? All you need to know about the program, plus other IRS options for free tax filing.

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Updated · 3 min read
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    Tax preparation isn’t cheap, but there are some free options if you know where to look. Free File and Free File Fillable Forms are two choices available through the IRS.

    Here’s more about the programs, who qualifies and how to access them.

    What is IRS Free File?

    Free File is a partnership between the IRS and the Free File Inc. The program gives eligible taxpayers who earn below a certain income access to an assortment of free tax-prep software.

    If you meet the qualifications, you can browse the available offers on the IRS website. Participating providers include major commercial brands, such as TaxSlayer and TaxAct. Free File says that 70% of all taxpayers — about 100 million people — should be eligible to file their federal returns free of charge each year through the Free File program

    Free File Alliance. About IRS Free File. Accessed Jan 7, 2025.
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    You can access the available Free File offers in two ways: You can browse through each provider manually on the main IRS Free File page or use the IRS' online lookup tool.

    The lookup tool will ask you questions about your filing status, your adjusted gross income and your qualifications for certain tax credits. Then, it’ll run your answers through the system to surface which of the available Free File programs is the best fit for you.

    🤓 The 2025 tax season officially starts on Jan. 27, 2025, but Free File will begin accepting returns on Jan. 10. Access to the program generally remains available through the October tax extension deadline.

    Who is eligible for Free File?

    People who made $84,000 or less in 2024 are eligible to use Free File in 2025. The income threshold applies to all tax filing statuses, and the income limit refers to your adjusted gross income (AGI), not your gross income.

    Some providers may have additional requirements, such as age limitations or more restrictive income thresholds. State filing is not always included with the free federal offer but sometimes can be added on for an additional cost.

    If you qualify for a free federal return via Free File but are left hanging on a free state return, note that some states may also offer their own free filing programs. Make sure to check your state’s department of taxation and revenue website as well. (And if you need a refresher on state tax rates, you can check yours here.)

    » Dive deeper: Don't qualify for IRS Free File? More options for free tax filing

    2025 IRS Free File: Participating tax software providers

    The easiest and most legitimate way to access Free File is through the IRS website. Some providers who participate in Free File may not advertise their participation or the correct IRS offer on their commercial websites, so it's important to make sure you're opening Free File directly from the IRS' landing page.

    The following tax software providers are participating in the Free File program for the 2025 tax filing season: 1040.com, 1040Now, EzTaxReturn, FileYourTaxes.com, FreeTaxUSA, OnLine Taxes, TaxAct and TaxSlayer.

    IRS Free File tax software provider

    Additional qualifying requirements

    1040.com

    • AGI: $17,000 to $84,000.

    • No age restrictions.

    • If you qualify for a free federal return based on AGI, some state returns may also be included for free if you live in AL, AR, AZ, GA, IA, ID, IN, KY, MA, MI, MN, MO, MS, MT, NC, ND, NY, OR, RI, SC, VA, VT, WI, WV. Otherwise, nonsupported states can be added for $25

    1040Now

    • AGI: $76,000 or less. $84,000 or less if active military.

    • No age restrictions.

    • For qualifying people, free federal return is covered for all states except AK, FL, IN, LA, ME, MS, NV, NH, ND, SD, TN, TX, WA, and WY.

    • No free state return.

    ezTaxReturn

    • AGI: $84,000 or less.

    • Age restrictions: 17 to 91.

    • Free federal return covered for qualifying people living in AL, AR, AZ, CA, CO, CT, GA, IA, ID, IL, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, NC, NH, NJ, NM, NY, OH, OK, PA, SC, VA, WA, WI.

    • No free state return.

    FileYourTaxes.com

    • AGI: $8,500 to $84,000.

    • Age: 64 or younger.

    • Free federal return for all states if you meet the above qualifications.

    • Free state return for AL, MT, RI, WV only. Otherwise, unsupported state returns can be added for $40.

    FreeTaxUSA

    • AGI: $48,000 or less. $84,000 or less if on active military duty.

    • No age restriction.

    • Free federal and state returns for all states if you qualify based on AGI.

    • If you don’t qualify based on AGI, a federal return is free, but a state return is $14.99.

    OLT (OnLine Taxes)

    • AGI: $48,000 or less. $84,000 if active duty military.

    • No age restriction.

    • Free federal and state returns for all states if you qualify based on AGI.

    • If you don’t qualify for the free offer based on AGI, a federal return is free, but a state return is $9.95.

    TaxAct

    • AGI: $84,000 or less if age 20-59 or active duty military.

    • Free federal return for all states if you meet above qualifications.

    • Free state return in AR, IA, ID, MS, MT, ND, RI, VT and WV if you qualify for a free federal return.

    TaxSlayer

    • AGI: $48,000 or less. $84,000 or less for active duty military. You may also qualify for this offer if you don’t meet the income guidelines but are eligible for the EITC.

    • No age limitations.

    • Free federal return for all states if you meet above qualifications.

    • Free state return for AR, AZ, GA, IA, ID, IN, KY, MA, MI, MN, MO, MS, MT, NC, ND, NY, OR, RI, SC, VA, VT, WV.

    Note: Some providers have additional income restrictions, and others may impose limits on things such as age. Most of the providers will help with military pay and can assist you in applying for the earned income tax credit (EITC) if you qualify for it. This table is meant to provide a general overview of the providers, but be sure to use the IRS' lookup tool to read through the fine print and find the best fit for your tax situation.

    What are IRS Free File Fillable Forms?

    The IRS also offers a little-talked-about free filing option called Free File Fillable Forms. As the name implies, this route allows you to digitally fill out several common federal income tax forms and submit them using the IRS' online e-file service. The IRS calls this option the electronic equivalent of paper forms

    .

    For the 2025 tax filing season, Free Fillable Forms will become available to the public on Jan. 27.

    Unlike the Free File software program, Fillable Forms has no restrictions on who can use this filing option — it is available to all taxpayers, regardless of their income, place of residence or age. Once you submit your return, the agency says you should get a confirmation email within two days.

    If you're new to taxes or not especially confident dealing with tax forms, note that this option may not be a good fit. Although the filing interface is relatively simple, allowing you to add forms and do basic math equations, it does not offer any tax support or filing guidance. People who use this service should be comfortable understanding and navigating tax forms on their own.

    To use the service, you'll need to create an account on the Free File Fillable Forms landing page.

    Frequently asked questions

    The IRS Free File program generally opens in early to mid-January, around the start of tax filing season, and access typically ends in mid-October, around the tax extension deadline. In 2025, the service began accepting and holding tax returns on Jan. 10.

    Taxpayers who made $84,000 or less in 2024 are eligible for Free File. The $84,000 threshold applies to all filing statuses.

    Some, but not all, participating IRS Free File programs offer free state tax returns. You can also check with your state department to see whether there are additional options for free state filing available to you.

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