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Quick answer: IRS Direct File is gone. It wasn’t offered in the 2026 filing season, and the IRS has set no date to bring it back. You can still file your 2026 return free in 2027 through IRS Free File (guided software for people under an income limit; it was $89,000 AGI last season), Free File Fillable Forms (no income limit, federal only), VITA or TCE volunteer sites, or the free tier of a commercial program if your return is simple. Which one fits depends on your income and how complicated your return is.
Your free filing options at a glance
| Option | Who it’s for | Federal | State |
|---|---|---|---|
| IRS Free File (guided software) | AGI at or under the yearly limit ($89,000 for returns filed in 2026; the 2027 limit is announced in January) | Free | Free with some partners |
| Free File Fillable Forms | Anyone comfortable filling in IRS forms without a guided interview | Free | Not included |
| VITA / TCE volunteer sites | Moderate-income filers, people with disabilities, limited-English speakers (VITA); people 60 and older (TCE) | Free, prepared for you | Usually free |
| MilTax | Military members and many families | Free | Free |
| Commercial free tiers | Simple returns that fit each program’s limits | Free | Varies: some free, some paid |
What happened to IRS Direct File?
Direct File let people in participating states file a federal return directly with the IRS for free. It ran in 2024 and 2025 and reached 25 states. In late 2025 the IRS told participating states that Direct File would not be available in the 2026 filing season and that no future launch date had been set. Treasury said it would focus instead on improving existing free options like Free File. If you used Direct File before, you’ll need one of the options on this page.
IRS Free File: the best starting point for most people under the limit
Free File is a long-running partnership between the IRS and private tax software companies. If your AGI is at or under the limit, you get a partner’s guided software for free, and you must start from IRS.gov/FreeFile for the offer to apply. Going straight to a company’s own website can land you in a different product that isn’t free.
- Last season’s limit: AGI of $89,000 or less (up from $84,000 the year before). It applies to the whole return, so on a joint return it’s your combined AGI.
- Last season’s partners were 1040.com (Drake), 1040Now, ezTaxReturn.com, FileYourTaxes.com, OLT.com, TaxAct, FreeTaxUSA (TaxHawk) and TaxSlayer.
- Each partner sets its own extra rules, like age or state limits, and only some include a free state return. Use the “Find a Trusted Partner” tool on IRS.gov to match your situation.
- Free File usually opens a couple of weeks before the official start of filing season, and returns are held until the IRS starts accepting them.
Free File Fillable Forms: no income limit
These are electronic versions of IRS forms that you fill in yourself and e-file for free. There’s no income limit, but there’s also no guidance: it’s closer to doing a paper return on a screen. It covers federal only, so check your state revenue department for a free state option.
VITA and TCE: free, done for you
Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) are IRS-sponsored programs where IRS-certified volunteers prepare your return free. VITA serves people with moderate incomes (the IRS sets the limit each year), people with disabilities and limited-English speakers. TCE focuses on people 60 and older. Find a site with the locator tool on IRS.gov. Sites open in late January and get busy fast.
Commercial “free” tiers: read the limits
Most big tax software brands advertise a free version, but each one only covers certain returns. The usual triggers that push you into a paid tier are self-employment income, itemized deductions, rental income and some credits. Our guide to when free tax software isn’t free breaks down what trips the upgrade in each product.
- E-file.com Free Basic: free federal for single or joint filers under $100,000 in wages with limited deductions and credits. State is $32.99. See our E-file.com review.
- Cash App Taxes: free federal and state for the returns it supports. See our Cash App Taxes review.
- FreeTaxUSA: free federal for most return types, with a paid state return. See our FreeTaxUSA review.
A low-cost option if you outgrow “free”
If your return doesn’t qualify for a free tier, for example because you itemize or have self-employment income, E-file.com’s Premium Plus edition was $49.99 federal plus $32.99 per state as listed in October 2026, and it covers itemized deductions and business income.
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Which free option should you use?
- Under the Free File income limit? Start at IRS.gov/FreeFile and pick a partner that also offers your state free.
- Over the limit but your return is simple? Try a commercial free tier, or Free File Fillable Forms if you know your way around a 1040.
- Want someone else to prepare it? VITA or TCE, if you qualify.
- Self-employed, itemizing, or juggling multiple income types? Free options get thin. A low-cost paid program or a preparer is often the practical choice. See best tax software for the self-employed.
New deductions to make sure your free software handles
Returns for 2026 can include several deductions created by the 2025 tax law: up to $25,000 of qualified tips, up to $12,500 ($25,000 joint) of qualified overtime premium pay, up to $10,000 of interest on a loan for a new U.S.-assembled car, an extra $6,000 deduction for people 65 and older, and (new for 2026) up to $1,000 ($2,000 joint) of cash charitable gifts for people who don’t itemize. Before you commit to a free product, check that it supports the ones you need.
Frequently asked questions
Is IRS Direct File available in 2027?
As of October 2026, the IRS had not announced any return. It was not offered in the 2026 filing season and no launch date has been set. We’ll update this page if that changes.
What’s the IRS Free File income limit for 2027?
The IRS announces it in January. For returns filed in 2026 it was $89,000 AGI. It has risen in recent years, so the 2027 limit will likely be similar or slightly higher.
Can I file my state return for free?
Sometimes. Some Free File partners and some commercial products include a free state return. Many states also run their own free filing portals, so check your state’s revenue department.
Last updated October 27, 2026. Free File details reflect the 2026 filing season; we’ll update them when the IRS announces the 2027 program.