# IRS Free File program: who qualifies, the partners and the 2027 status

Source: https://taxsoftwaredesk.com/choosing-software/irs-free-file-program
Publisher: Tax Software Desk (taxsoftwaredesk.com), independent editorial site
Topic: Choosing Tax Software
Last updated: 2026-09-19

> The IRS Free File program gives free guided tax software to people whose adjusted gross income was $89,000 or less for tax year 2025, through 8 partner companies reached from IRS.gov/freefile. Anyone can use Free File Fillable Forms regardless of income. The AGI limit for the 2027 season is not yet announced; the IRS usually publishes it in January.

## Key facts

- Guided software AGI limit (tax year 2025): $89,000 or less
- Partners in 2026: 8
- Free File opened in 2026: January 9, 2026
- Fillable Forms opened in 2026: January 26, 2026
- AGI limit for the 2027 season: Not yet announced (usually January)

## What is the IRS Free File program?

The IRS Free File program is a public-private partnership between the IRS and the Free File Alliance, a group of tax software companies that agree to offer free federal return preparation and e-filing to eligible taxpayers. It has two parts: guided tax software from partner companies, limited by income, and Free File Fillable Forms, which anyone can use.

Free File covers only the current tax year. The IRS says you cannot prepare a prior-year return through it, so a 2024 return missed last season has to be done another way. Refundable credits such as the Earned Income Tax Credit and the Child Tax Credit can be claimed at no cost.

## Who can use IRS Free File?

For tax year 2025, anyone with adjusted gross income (AGI) of $89,000 or less could use a Free File partner's guided software, subject to that partner's own rules. Each partner sets additional conditions, which the IRS says may include age, income, state residency and military status, so qualifying for the program does not mean qualifying for every offer.

AGI is your total income minus certain adjustments such as student loan interest or educator expenses, and it appears on your Form 1040. If you are near the limit, estimate it before choosing a partner. If you are above it, Free File Fillable Forms has no income limit.

### What is the Free File income limit for the 2027 season?

The AGI limit for tax year 2026 returns, filed in the 2027 season, is not yet announced as of September 2026. The IRS normally publishes it when Free File opens in January. Until then, $89,000 is the most recent official figure, and it applies to tax year 2025 returns only.

## IRS Free File partners for 2026

The IRS listed 8 partners on January 9, 2026 (IR-2026-05). Neither TurboTax nor H&R Block was on the list.

| Partner | Notes |
| --- | --- |
| 1040Now | Check age, income and state terms on its IRS offer |
| Drake (1040.com) | Check age, income and state terms on its IRS offer |
| ezTaxReturn.com | English and Spanish; the IRS names it as the Spanish-language option |
| FileYourTaxes.com | Check age, income and state terms on its IRS offer |
| On-Line Taxes | Check age, income and state terms on its IRS offer |
| TaxAct | Check age, income and state terms on its IRS offer |
| TaxHawk (FreeTaxUSA) | Check age, income and state terms on its IRS offer |
| TaxSlayer | Check age, income and state terms on its IRS offer |

IRS Free File partners, 2026 season (tax year 2025)

### How to choose a partner

1. Go to IRS.gov/freefile and select the guided tax software option.
2. Use the Find a Trusted Partner tool and enter your age, AGI, state and military status, or browse all partners.
3. Pick a partner whose offer includes a free state return if you need one; the IRS says only some partners offer that.
4. Click through from IRS.gov to the partner's Free File page and create your account there.
5. Confirm the page says Free File before entering data, then prepare and e-file.

> **Always start from IRS.gov:** The IRS says to always reach Free File software through IRS.gov. Going straight to a company's home page can put you in its regular paid product, which may charge you even though you qualify for its free offer.

## Does IRS Free File do state returns?

Some Free File partners include a free state return and some do not, and Free File Fillable Forms never does. The partner-finder tool on IRS.gov takes your state into account, so use it instead of guessing. If your partner charges for the state return, you can still file the federal return free and handle the state separately.

ezTaxReturn.com offered free Spanish-language filing for qualifying taxpayers in more than 33 states for tax year 2025, for AGI of $89,000 or less or for active-duty military.

## Free File Fillable Forms

Free File Fillable Forms is the IRS's electronic version of paper forms, open to any income level. It does limited calculations, offers little guidance, and does not file state returns, so it suits people who could complete Form 1040 on paper.

- You need a 10-digit U.S. cell phone number that can receive text messages to create an account.
- You sign the return with your prior-year AGI, so have last year's Form 1040 at hand.
- The IRS confirms acceptance by email from the Fillable Forms customer service address.
- It opened for the 2026 season on January 26, 2026, the same day IRS e-file opened.

If the program will not accept your entries or rejects your signature, see [Free File Fillable Forms not working](https://taxsoftwaredesk.com/choosing-software/free-file-fillable-forms-not-working).

## IRS Free File login: where do you sign in?

There is no single IRS Free File login. Your account for guided software is created with the partner you choose, on that partner's Free File site, so next year you sign in there, reached again from IRS.gov/freefile. Free File Fillable Forms uses its own separate account.

An IRS Online Account at irs.gov is a different sign-in again and is not where you prepare a Free File return. If you forget which partner you used, check your email for the partner's acceptance message from last season.

## Common Free File problems and what to do

- **Charged by a partner:** you probably entered through the company's regular site. Start again from IRS.gov/freefile and confirm the Free File page before entering data.
- **Told you do not qualify:** that partner's age, state or income rule excluded you. Try the finder tool again; another partner may accept you.
- **Trying to file an older year:** Free File handles only the current year. Use paid software or file a paper return.
- **E-file rejected for prior-year AGI:** enter last year's AGI exactly as filed; the IRS tells first-time filers over 16 to enter zero. Our [prior-year AGI guide](https://taxsoftwaredesk.com/efile-fixes/prior-year-agi-or-pin) explains the rest.

IRS Direct File was not among the free options the IRS listed for the 2026 season; see [IRS Direct File alternatives](https://taxsoftwaredesk.com/choosing-software/irs-direct-file-alternatives). To compare Free File against paid products, start at our [best tax software guide](https://taxsoftwaredesk.com/choosing-software).

> **Independent site:** Tax Software Desk is independent and is not affiliated with the IRS, the Free File Alliance, Intuit, H&R Block, TaxAct, FreeTaxUSA, TaxSlayer or any other software company.

## Common questions

### When does IRS Free File open for 2027?

The date is not yet announced as of September 2026. In 2026, Free File began accepting returns on January 9, ahead of the January 26 start of the filing season.

### Is IRS Free File really free?

Yes, for the federal return when you qualify and reach the partner from IRS.gov/freefile. Some partners also include a free state return; others charge for it.

### Can I use IRS Free File if I made over $89,000?

Not the guided software for tax year 2025. You can use Free File Fillable Forms, which has no income limit but does limited math and no state return.

### Is TurboTax part of IRS Free File?

No. TurboTax was not among the 8 partners the IRS listed for the 2026 season. TurboTax's own Free Edition is a separate product with different rules.

### Can I file a prior-year return with IRS Free File?

No. The IRS says Free File handles only the current year's return. Use paid software or a paper return for an earlier year.

## Sources

- [IRS Free File: Do your taxes for free](https://www.irs.gov/filing/irs-free-file-do-your-taxes-for-free)
- [Use IRS Free File to conveniently file your return at no cost (IR-2026-05)](https://www.irs.gov/newsroom/use-irs-free-file-to-conveniently-file-your-return-at-no-cost)
- [IRS announces first day of 2026 filing season](https://www.irs.gov/newsroom/irs-announces-first-day-of-2026-filing-season-online-tools-and-resources-help-with-tax-filing)
- [Free File Fillable Forms](https://www.irs.gov/e-file-providers/free-file-fillable-forms)
- [Free options and resources for preparing and filing taxes in 2026](https://www.irs.gov/newsroom/free-options-and-resources-for-preparing-and-filing-taxes-in-2026)
- [Electronic filing PIN request](https://www.irs.gov/individuals/electronic-filing-pin-request)