IRS Free File Guide: File Your Federal Taxes Free if Your AGI Is $89,000 or Less
by MixKhazana Research Team · Published: 4 November 2026 · Updated: 4 November 2026
Most Americans who pay for tax software do not need to. IRS Free File is a public-private partnership between the IRS and commercial tax software companies that lets eligible taxpayers prepare and file their federal return online at no cost. For the 2026 filing season — the season in which you file your 2025 taxes — the rule is simple: if your adjusted gross income (AGI) for 2025 was $89,000 or less, you qualify for free guided software from one of eight partner companies. If your AGI was higher, you can still file free using Free File Fillable Forms. This guide explains the limit, the eight partners, the one step you must not skip, and the programme that is not available this season.
The $89,000 limit — and what counts
The limit is on AGI, not on your total earnings. AGI is your gross income — wages, capital gains, dividends, retirement distributions, business income and the rest — minus specific adjustments such as student loan interest, retirement contributions, educator expenses and alimony paid under older agreements. Two people with the same salary can therefore have different AGIs, and the AGI figure on your return is the one that decides eligibility. For married couples filing jointly, the $89,000 cap applies to combined AGI. The limit applies to the tax year of the return you are filing, not the year you file it, and the IRS resets it each season — older guides quoting $84,000 or lower describe earlier seasons, not this one.
Each partner company then sets its own eligibility rules within that overall limit. Those sub-rules commonly include age ranges, state residency and military status: one partner may serve only certain states, another may cap its free offer by age unless you are active-duty military. That is why the IRS provides a "Find Your Trusted Partner" tool on its Free File page: you answer a few questions about income, age, state and military status, and it shows the partners whose free offer actually covers you. Use it before you start, because choosing a partner whose sub-rules exclude you wastes the session.
The eight IRS Free File partners for 2026
| Partner | Notes for 2026 |
|---|---|
| 1040Now | Guided software within the $89,000 AGI limit. |
| Drake (1040.com) | Guided software within the $89,000 AGI limit. |
| ezTaxReturn.com | Offered in English and Spanish. |
| FileYourTaxes.com | Guided software within the $89,000 AGI limit. |
| On-Line Taxes (OLT) | Partner-specific age, state and military sub-rules apply; check the IRS partner tool. |
| TaxAct | Partner-specific age, state and military sub-rules apply; check the IRS partner tool. |
| TaxHawk (FreeTaxUSA) | Partner-specific age, state and military sub-rules apply; check the IRS partner tool. |
| TaxSlayer | Partner-specific age, state and military sub-rules apply; check the IRS partner tool. |
Two names you will not find on this list are TurboTax and H&R Block: neither is affiliated with IRS Free File any more, and both sell their own separate free products with different terms. If a search result promises you "TurboTax Free File through the IRS", it is describing something else — the IRS Free File partners are the eight above, and only the IRS Free File page guarantees the free version.
The one step you must not skip: start at IRS.gov
The IRS states this plainly, and it is the most expensive mistake in the whole programme: you must begin your return from the IRS Free File page on IRS.gov. If you go directly to a partner company's homepage, you can land in its commercial product, which looks nearly identical but charges for the same return — and the upgrade prompts inside that product are designed to convert a free filer into a paying customer. The safe path is always IRS.gov, then Free File, then the partner tool, then the partner. Bookmark nothing else, and never start from an ad, an email link or a "free tax filing" search result that is not IRS.gov.
Free File participants are also prohibited by the programme from upselling additional services, hiding fees or operating deceptively to steer you into paid products — but that protection applies to the IRS Free File version reached through IRS.gov, not to the commercial version reached any other way. If you are ever asked to pay inside what you believed was Free File, stop and check the address bar: if you did not start at IRS.gov, restart there.
Direct File is NOT available this season
Direct File was the IRS's own free filing pilot, and many guides still describe it as a live option. It is not: in November 2025 the IRS told the participating states that Direct File would not be available for filing season 2026, and no launch date has been set. Do not plan around it, do not wait for it, and do not trust a site that offers to "file with Direct File" this season — it is either out of date or a scam. The free routes that are live this season are IRS Free File guided software (AGI $89,000 or less), Free File Fillable Forms (any income), and the free in-person help below.
If your income is above $89,000
Above the limit, Free File Fillable Forms remain free at any income level. The difference is guidance: Fillable Forms give you the federal forms online and you complete them yourself, without the interview-style questions that guided software asks. That suits confident filers with straightforward returns. If your return is complex — rental property, business income, multi-state filings — the free in-person programmes below may serve you better than either online route.
Free in-person help: VITA, TCE and MilTax
The IRS also runs free help through volunteers. VITA (Volunteer Income Tax Assistance) generally serves people earning $67,000 or less, people with disabilities and limited-English speakers; TCE (Tax Counseling for the Elderly) serves taxpayers aged 60 and over. Both are staffed by IRS-certified volunteers and handle federal and usually state returns. Active-duty and reserve military members, including the Coast Guard, and certain veterans can use MilTax, the Department of Defense programme, which prepares and e-files federal and up to five state returns free. These programmes are the right answer when your return has a wrinkle that software alone does not resolve, or when you simply want a human to check it.
Scam warnings for tax season
Filing your federal taxes through IRS Free File is free for eligible filers — never pay a third party to "unlock" it. The IRS never initiates contact by email, text or social media asking for personal or financial information, and it never threatens arrest over the phone. Three related scams travel with tax season every year: (1) there is no federal personal "government grant" for individuals through Grants.gov — federal grants go to organisations and research, not to personal bank accounts, so any message promising you a personal grant for a fee is a fraud; (2) there is no federal "free iPhone or tablet" entitlement — the Lifeline programme gives a discount on phone or broadband service, and any free device comes as a provider bundle, not a federal guarantee; (3) fee-charging "Free File" copycats that mimic IRS pages. When in doubt, type IRS.gov yourself and start there.
Sources
- Internal Revenue Service — "Use IRS Free File to conveniently file your return at no cost" (irs.gov, IR-2026-05) — $89,000 AGI limit, eight partners, Fillable Forms availability.
- Internal Revenue Service — "Free options and resources for preparing and filing taxes in 2026" (irs.gov, IR-2026-38) — start at IRS.gov, VITA/TCE, MilTax.
- IRS notification to states, November 2025 — Direct File not available for filing season 2026, no launch date set.
Tax rules and programme terms change each season. The IRS website states the binding terms for your filing; this guide is educational only and is not tax advice.
Frequently asked questions
What is the IRS Free File income limit?
For the 2026 filing season, you qualify for free guided tax software through IRS Free File if your adjusted gross income (AGI) for tax year 2025 was $89,000 or less. The limit applies to the return you are filing, not the year you file it, and the IRS resets it each season.
How many companies offer IRS Free File software?
Eight private-sector partners offer guided tax software through IRS Free File for 2026: 1040Now, Drake (1040.com), ezTaxReturn.com, FileYourTaxes.com, On-Line Taxes, TaxAct, TaxHawk (FreeTaxUSA) and TaxSlayer. Each sets its own eligibility rules on age, state and military status within the overall AGI limit.
What if my income is above $89,000?
If your AGI is above $89,000, you can still use IRS Free File Fillable Forms at no cost. Fillable Forms let you complete the federal forms yourself online without guided software, and they are available regardless of income.
Is IRS Direct File available this season?
No. The IRS told the participating states in November 2025 that Direct File would not be available for filing season 2026, and no launch date has been set. Do not wait for Direct File: use IRS Free File, Free File Fillable Forms, or free help from VITA/TCE instead.
Do I have to start at IRS.gov to get Free File?
Yes. You must begin your return from the IRS Free File page on IRS.gov to ensure free access. If you go directly to a partner company's website instead, you may land in its paid product rather than the free IRS Free File version.
What is AGI, and how is it different from gross income?
Adjusted gross income is your gross income minus specific adjustments, such as student loan interest, retirement contributions, educator expenses and certain other deductions. It is the AGI figure, not your total earnings, that decides whether you qualify for IRS Free File.
Does IRS Free File include a free state return?
It depends on the partner. Some IRS Free File partners also offer free state tax return preparation and filing, while others cover the federal return only or limit free state filing to certain states. The IRS Find Your Trusted Partner tool shows each partner's state offer before you start.
What free help exists besides IRS Free File?
The IRS also points taxpayers to VITA and TCE: Volunteer Income Tax Assistance and Tax Counseling for the Elderly offer free in-person tax help, generally for people earning $67,000 or less, people with disabilities, limited-English speakers and taxpayers aged 60 and over. Active-duty and reserve military members can also use MilTax through the Department of Defense.