The service is available for taxpayers with annual adjusted gross income of less than $84,000.
The IRS will open the Free File service beginning this week.
The service “will be available Friday for taxpayers ahead of the official start of tax season later this month,” the agency said in a Jan. 7 statement. It allows taxpayers to prepare and file their federal income tax returns online for free. The IRS calls the service a “safe, easy” way to file returns. It is a public-private partnership between the tax agency and Free File Inc. (Free File Alliance), a nonprofit coalition of tax software companies.
Every partner taking part in the Free File program “guarantees the accuracy” of the tax return calculation, the agency said. Some service providers may also offer free preparation for state taxes. The IRS says that it does not endorse any of these providers.
Free File is distinct from the agency’s other service, Direct File. While the former is a partnership initiative between the IRS and tax service providers, Direct File is offered by the tax agency directly.
Even though Free File allows taxpayers to prepare their returns from Jan. 10, the documents can only be submitted when the filing date officially begins.
In total, eight partners have joined with the IRS to provide the service in the 2025 filing season.
“Each IRS Free File trusted partner establishes its own eligibility criteria based on age, income, state residency, and military status,” the agency said.
The service is available for taxpayers with an adjusted gross income (AGI) of $84,000 or less in tax year 2024. AGI is the total annual income minus certain deductions such as student loan interest and certain IRA contributions.
Free File 2025 is being offered by 1040Now, Drake (1040.com), ezTaxReturn.com, FileYourTaxes.com, On-Line Taxes, TaxAct, TaxHawk (FreeTaxUSA), and TaxSlayer.
Free File is also a “no-cost way” for taxpayers to claim valuable tax credits such as the Earned Income Tax Credit or the Child Tax Credit, the agency said.
“The IRS remains committed to its partnership with Free File Inc. to ensure taxpayers have free and secure options for filing their taxes electronically,” said IRS Commissioner Danny Werfel.
This is the 23rd filing season for IRS Free File.
