Overview
- Eligible filers with 2025 adjusted gross income of $89,000 or less can use guided software now, with returns held for e‑filing when the season begins on Jan. 26.
- Free File Fillable Forms will be available to all income levels starting Jan. 26 for users comfortable completing IRS forms themselves.
- Access must start at IRS.gov/FreeFile; visiting a company’s commercial site directly will not provide the IRS Free File offer.
- Partner companies set additional criteria such as age, income and state residency, may charge for state returns, and are barred from upselling or deceptive practices, with calculation guarantees covering IRS penalties or interest caused by software errors.
- This year’s trusted partners are 1040Now, Drake (1040.com), exTaxReturn.com, FileYourTaxes.com, On-Line Taxes, TaxAct, TaxHawk (FreeTaxUSA) and TaxSlayer.