Free tax filing options compared

By Tom, CPA · Updated October 27, 2026

Part of: Easy Tax Strategies

TL;DR: IRS Free File guided software was free for AGI up to $95,000 in the 2026 season, Free File Fillable Forms is free at any income but bare-bones, VITA offers free volunteer preparation generally for incomes around $70,244 or less, and TCE focuses on people 60 and older. IRS Direct File was suspended. Commercial "free" tiers are fine for simple returns but read the fine print.

Educational only, not tax, legal, or investment advice. Examples are illustrations, not predictions. Rules and limits change; verify current figures and talk to a qualified professional about your situation.

Paying to file a tax return is a little like paying to be allowed to pay. For tens of millions of households it's also completely unnecessary. The free options are real, government-backed and, for most simple returns, just as accurate as the paid ones. They are also poorly advertised, which is how the paid ones like it.

Here is every major free path, who qualifies, and which to pick. Details are as of October 2026, after the 2026 filing season; the IRS updates thresholds each January. If you are filing for the first time, start with the first-time filer checklist. If you want a return that's tax-free, read the tax-free income list instead.

CPA Warning Label: Start Free File only from IRS.gov/freefile; going straight to a software company's homepage can put you in a paid product that looks almost identical.

IRS Free File

Free File is a partnership between the IRS and the Free File Alliance, a group of tax software companies (IRS Free File page). It has two parts.

Guided tax software

• Income limit: AGI of $95,000 or less for the 2026 season (2025 returns). The 2027 season limit will be posted when the program reopens in January 2027.
• Partner rules: each company sets its own eligibility by age, income and state. Use the IRS "Find your trusted partner" tool to match.
• Protections: no upselling of bank products, refund anticipation loans or audit protection within the program, no deceptive designs, and partners guarantee calculations.
• State: some partners include a free state return; others charge.
• Military: active-duty members within the AGI threshold can use any guided partner.
• Limits: current-year returns only; no back taxes.

Free File Fillable Forms

• Any income.
• Electronic versions of IRS forms with limited calculations. You need to know which forms you need.
• No state return, and no amended returns.
• Best for confident filers above the guided income limit with simple-to-moderate returns.

VITA/TCE

The Volunteer Income Tax Assistance program has run for over 50 years (IRS VITA/TCE page).

• Who: people who generally make about $70,244 or less, persons with disabilities, and limited-English speakers. The IRS doesn't set a program-wide limit; sites may set their own.
• How: IRS-certified volunteers prepare your return, and every return gets a quality review before filing. Some sites offer "self-prep" with a volunteer nearby.
• Where: libraries, community centers, schools. Use the IRS VITA locator or call 800-906-9887.
• TCE (Tax Counseling for the Elderly) focuses on people 60 and older and on pension and retirement questions. Most TCE sites are run by the AARP Foundation's Tax-Aide program.
• Limits: services vary by site. Complex returns, such as rentals with depreciation or businesses with employees, are often out of scope.
• Bring: photo ID, Social Security cards or ITIN letters for everyone on the return, all income forms, last year's return, and bank information. Publication 3676-B lists services and what to bring.

Direct File (suspended)

IRS Direct File let eligible taxpayers file directly with the IRS for free. It ran as a pilot in 12 states for 2023 returns and 25 states for 2024 returns. A Treasury report required by the 2025 tax law announced the IRS would suspend it and concentrate on Free File, and the Direct File site now says the pilot is closed. As of October 2026, no future launch had been announced. If a 2025 article tells you to use it, the article has expired.

State options

• State e-file portals: several state revenue departments run their own free online filing for state returns. Check your state revenue department's website; availability and eligibility vary and change.
• Free File partners: some include a free state return if you qualify federally.
• VITA: generally prepares the state return too, at no charge.
• No-income-tax states: nothing to file at the state level for wages. See no-income-tax states compared.

The state return is where "free" software often stops being free. Before you start, confirm the state price in writing on the provider's page.

Software free tiers

Commercial tax software companies offer free editions outside the IRS program. They can be perfectly good, with caveats:

• "Simple return" definitions vary. Commonly W-2 income, limited interest, the standard deduction and certain credits. Student loan interest, HSA contributions, self-employment, rentals or stock sales may push you into a paid tier. Each company publishes its own list.
• Upsells: audit defense, "max refund" packages and refund transfer fees are optional. The math is the same.
• Refund transfers: paying your prep fee out of your refund usually adds a fee.
• Data: read the consent screens about using your tax information for marketing.

Check: if your AGI is under the Free File threshold, the Free File version of the same company's product is often free when the commercial one is not. Enter through IRS.gov.

Who qualifies

Illustration

Three friends file in early 2027. Ana, 26, earns $58,000 with a W-2 and an HSA. A commercial free tier may not handle her HSA, but a Free File partner likely will, since her AGI is under the threshold. Cost: $0. Ben, 34, earns $140,000 with W-2s and a few stock sales. He's over the guided limit, so he uses Free File Fillable Forms for Form 1040, Schedule D and Form 8949, then his state's own portal if it has one. Cost: $0 and an evening. Carmen, 68, has Social Security, a pension and IRA withdrawals. She books an AARP Tax-Aide appointment. Cost: $0, plus a volunteer who has seen a thousand 1099-Rs. A paid package for each would have cost real money for identical math. The only thing the paid versions would have added is a progress bar with more confetti.

A two-minute decision tree

1. Is your AGI at or under the Free File limit? Use a Free File guided partner through IRS.gov/freefile. Match on age and state, and pick one that includes your state return free if possible.
2. Over the limit, but your return is mostly forms you understand? Free File Fillable Forms for federal, plus your state's own portal or a low-cost state-only option.
3. Want a human, and your income is modest, or you are 60+? VITA or TCE. Book early; appointments fill up in February and March.
4. Very simple return and you like a particular software's interface? Its commercial free tier, after confirming your forms are covered.
5. Rentals, a business, multiple states, equity comp or an IRS letter? Free may still work, but this is where paying for expertise earns its fee.

Fake-free traps

• "Free" prep paid from your refund. Some storefront operations advertise free filing, then subtract preparation, transmission and "processing" fees from your refund. Ask for the total cost in writing before you sign.
• Refund advance loans can be zero-interest but often require a paid product. Wait the roughly three weeks instead.
• Ghost preparers who prepare your return but won't sign it or include a Preparer Tax Identification Number. The IRS warns about this every season. You are responsible for what is on your return, whoever typed it.
• Look-alike sites. Type IRS.gov yourself. The IRS will not initiate contact by text or social media to offer filing help.

When free isn't enough

Pay for help (software or a professional) when the return has real complexity or real decisions: rental property with depreciation, a business with inventory or employees, multi-state residency, equity compensation such as ISOs and NSOs, an estate or trust, or an IRS notice. Also when the choice itself matters, like whether to file separately or which filing status fits after a big life change. Paying for strategy is fine. Paying for data entry is optional. More moves in easy tax strategies.