IRS Free File 2026: Who Qualifies and How to Use It
Updated 27 March 2026
IRS Free File is a partnership between the IRS and commercial tax software companies that provides free federal tax preparation and e-filing for eligible taxpayers. If your adjusted gross income is $79,000 or below, you qualify for guided software at no cost. Here is everything you need to know before you start.
Who Qualifies for IRS Free File?
Income Limit
Your adjusted gross income must be $79,000 or less for tax year 2025 (filed in 2026). AGI is your total income minus specific deductions like student loan interest and IRA contributions. You can find it on line 11 of your prior year 1040.
Age and Other Criteria
The overall IRS Free File program has no age restriction. Individual partner offers may have their own additional criteria including age limits, state of residence, or military status. Use the IRS Free File lookup tool to see which partners you match.
No Income? Still Eligible
If you had no taxable income last year but need to file to claim a refund or credit (such as the Earned Income Tax Credit), you still qualify for IRS Free File.
2026 IRS Free File Partners
| Partner | Age Limit | Income Limit | State Filing |
|---|---|---|---|
| TaxAct | No age limit | $79,000 AGI | Paid |
| FreeTaxUSA | No age limit | $45,000 AGI | Paid ($14.99) |
| TaxSlayer | Under 52 | $48,000 AGI | Free |
| 1040NOW | No age limit | $79,000 AGI | Varies |
| OLT.com | No age limit | $65,000 AGI or Military | Free |
Partner criteria change each year. Use the official IRS Free File tool at irs.gov/freefile to find current eligibility.
How to Access IRS Free File
Go directly to irs.gov/freefile
Always start at the official IRS Free File page. Do not search for a partner directly on Google, as paid versions may appear first and look identical.
Use the Browse All Offers tool
Enter your age, income, state, and any other relevant criteria. The tool shows every partner you qualify for, not just the ones with the highest marketing budgets.
Click through from the IRS page
You must start from the IRS Free File page each time you log in. Going directly to the partner website may land you on a paid product. The IRS-linked URL ensures you reach the free version.
Complete your return and e-file
Guided software will walk you through your income, deductions, and credits. Once complete, you submit electronically and receive an email confirmation from the IRS, usually within 24 to 48 hours.
What IRS Free File Does Not Cover
- ⚠ Income over $79,000 AGI. Use FreeTaxUSA, which has no federal income limit and charges nothing for the federal return.
- ⚠ State filings are not always free. Some partners charge for state returns. Check before you start.
- ⚠ Amended returns (Form 1040-X). Free File covers original returns only. Use Free File Fillable Forms or a paid product for amendments.
- ⚠ Business returns (Form 1120, 1065). Free File is for individual federal income tax returns only.
Free File Fillable Forms: The Alternative
If your income is above $79,000, the IRS offers Free File Fillable Forms. These are electronic versions of the standard paper forms with basic math support but no interview guidance. They are best for experienced filers who know exactly what goes on each line. There are no income limits and they are completely free for both federal and state filing (state forms vary by state availability).