In the 2025 tax season, if your adjusted gross income (AGI) was $84,000 or less in 2024, you’re eligible for the IRS Free File program. You figure out your AGI by deducting specific tax breaks from your total income, also known as gross income. You can find this number on line 11 of your 2024 tax return’s first page.
For those who earned $84,000 or less in 2024, there’s a range of guided Free File options available. However, keep in mind that each partner offers different eligibility criteria based on factors such as age, income, state residency, and military status.
According to Hugo, some partners even throw in free state tax returns as part of their offerings. You can check out all eight partners to see which fits your needs best. Additionally, the program includes Free Fillable Forms — an electronic version of the traditional paper-filed return — which caters to taxpayers across all income brackets.
Interestingly, around 70% of taxpayers are eligible for IRS Free File, but according to Tim Hugo, the executive director at the Free File Alliance, not many take advantage of this opportunity. “It’s not just for simple returns,” he points out.
For the 2024 filings, there are eight software partners, each required to accommodate the most commonly used tax forms and schedules. This includes, among others, Schedule A for itemized deductions, Schedules B and D for investment incomes, and Schedule C for self-employed filers.
The program became available on January 10, and the IRS noted that taxpayers could start e-filing their returns via Free File partners starting from January 27.
Throughout the 2024 tax season, the program successfully processed 2.9 million returns by May 11, marking a 7.3% increase from the same period in 2023, the IRS reported. “This program remains a valuable tool for individuals eligible to file their taxes at no cost,” Werfel shared.
Even with the IRS introducing Direct File, its own no-cost tax filing service, it declared in May that the Free File program will continue through 2029. Hugo likened it to “a hidden gem in the forest,” emphasizing the need to spread the word about its benefits more widely.
