Filing season 2026 / Last verified April 2026
Free tax filing in 2026: every path that costs $0
Five federal-government and state-government programs let most US filers prepare and file federal taxes for $0. This site explains each one, who qualifies, and how to use it. We do not name or rank any commercial preparer; we link out to IRS.gov for the partner list. Read our editorial standards.
IRS Free File
Guided software for AGI up to $89,000
8 IRS-vetted partners. Federal always free; state free with some partners. Start at IRS.gov/freefile.
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Fillable Forms
No income limit, federal only
Electronic 1040 forms hosted by the IRS. No guidance, no state. For filers comfortable with the form set.
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MilTax
Service members, families, recent veterans
Department of Defense program. No income limit. Federal plus up to 5 state returns. Free phone support.
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VITA / TCE
In-person and virtual help
IRS-sponsored volunteer preparation. VITA at roughly $67,000; TCE for filers 60+.
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State portal
Varies by state
Nine states have no income tax. Many states run their own free e-file portal. Others rely on a Free File partner with free state.
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What "free tax filing" actually means in 2026
The phrase free tax filing has been used to mean three different things, and the difference matters.
Free to prepare versus free to file. Some commercial products advertise free preparation but charge to actually submit the return, or to e-file rather than print and mail. The programs we describe on this site are free at every step: preparation, electronic filing, and acceptance by the IRS. There is no separate fee for submission inside any of the five paths.
Free federal versus free state. Federal returns are easier to make free than state returns. The IRS subsidises the Free File program. State Departments of Revenue do not. Some states (California, New York, Pennsylvania, Massachusetts, and others) have built their own free state-filing portals. Many have not, and rely instead on Free File partners that include free state for that state. The state-filing page maps every state and DC to its free path.
The big shifts for 2026. Two structural changes matter for this filing season. First, the IRS raised the Free File AGI ceiling to $89,000 from $84,000 the prior year, expanding eligibility by several million households. Second, the IRS confirmed that Direct File, the experimental government-run online filing tool that ran in 25 states for the 2025 filing season, will not operate in 2026. Filers who used Direct File last year will need to pick from the five remaining paths.
The five free programs at a glance
A side-by-side view of who runs each program, who qualifies, and whether state filing is included. Click any program to read the full page.
| Program | Who runs it | AGI limit | Federal | State | Format |
|---|---|---|---|---|---|
| IRS Free File | IRS, with 8 private partners | $89,000 | Free | Per partner | Guided online software |
| Free File Fillable Forms | IRS | None | Free | Not included | Electronic 1040 forms |
| MilTax | Department of Defense | None | Free | Up to 5 states free | Guided software + phone |
| VITA / TCE | IRS-sponsored volunteers | ~$67,000 / age 60+ | Free | Usually free | In-person or virtual |
| State portal | State Department of Revenue | Varies | Not applicable | Free | Online state-only filing |
Sources: IRS.gov (Free File, Fillable Forms, VITA/TCE), Military OneSource (MilTax), individual state Department of Revenue pages.
Routing: how to pick
The widget above automates this decision tree. The same logic in prose, for the reader who skipped it.
Step 1: are you military? If you are active duty, National Guard, reserve, an eligible family member, a survivor, or within 365 days of separation or retirement, MilTax is the strongest fit. It has no income ceiling, includes federal plus up to five state returns, and provides free tax-consultant phone support. The other four paths still work, but MilTax is built around military realities (combat pay, deployments, multi-state filing) and is rarely worse than the alternatives.
Step 2: do you want or need in-person help? If yes, and your household income is roughly $67,000 or less, VITA is the right answer. If you are 60 or older, TCE through AARP Tax-Aide has no formal income ceiling and focuses on retirement-related returns. Both are IRS-certified, both are free, and returns are reviewed for quality before filing.
Step 3: is your AGI at or below $89,000? If yes, IRS Free File is the standard guided-software path. 8 partners participate; each sets its own additional rules (age, state, filing status, military, EITC). Use the IRS partner browser to find a partner whose criteria you meet, then click through from IRS.gov/freefile to that partner. Starting at the partner's own commercial site lands you on a different product with different (paid) terms.
Step 4: above $89,000 AGI? Free File Fillable Forms is the IRS's no-income-limit option. It is electronic versions of paper 1040 forms with no guided interview, no math help on most forms, and no state return. It suits filers who know their own return and are willing to do the arithmetic. For state, look to your state-run portal or to a paid product chosen carefully.
When "free" stops being free
Four patterns turn an advertised free filing into a paid one. We describe them here in summary; the dedicated page covers each in detail.
- State return charge. Federal is free, state is $15 to $40. The federal-state subsidy gap.
- Mid-return upgrade prompt. An HSA, a Schedule D, an itemised deduction, and the software announces you no longer qualify for free. Common in commercial free editions, prohibited inside the IRS Free File flow.
- Add-on you may not need. Audit defence, expert review, identity-theft monitoring; sometimes default-checked at checkout.
- Paid prior-year import. Importing last year's return from a commercial product into this year's free return often requires a paid tier.
The single biggest defence: start at IRS.gov/freefile, not at a partner's own site. The full self-diagnosis tool is on the When "free" isn't free page.
Where to go from here
Three paths through this site, depending on what you need.
- I want to know if I qualify for guided Free File: Free File eligibility and the partner browser.
- I file a Schedule C or 1099: free paths for self-employed filers and the forms-coverage matrix.
- I am over the AGI ceiling: free paths above $89,000 AGI and Fillable Forms.
- I used Direct File last year: Direct File 2026 status and the alternative router.
- I just need state: state-by-state filing guide.
Frequently asked
Is IRS Free File actually free?
Yes, for taxpayers with AGI at or below $89,000 for the 2026 filing season, when accessed through IRS.gov/freefile. You must start at the IRS portal; visiting a partner site directly may land you on a different (paid) product. Some partners include a free state return; some do not.
What is the income limit for IRS Free File in 2026?
$89,000 AGI for tax year 2025 returns filed in 2026. This rose from $84,000 for the prior season. Each of the 8 Free File partners sets additional rules on top of that, on age, state, filing status, military status, or EITC eligibility.
Is IRS Direct File available for 2026?
No. The IRS confirmed in late 2025 that Direct File will not run for the 2026 filing season. Former Direct File users need an alternative: IRS Free File if AGI-eligible, Free File Fillable Forms if above the AGI cap, MilTax for military, a state-run portal for state, or a paid commercial product.
What is the difference between IRS Free File and Free File Fillable Forms?
Free File is guided software through partner companies, with an $89,000 AGI cap and per-partner eligibility rules. Fillable Forms is a basic electronic version of paper 1040 forms with no income limit, no guidance, and no state return. Use Free File if you qualify and want software that does the math; use Fillable Forms if you earn above the cap and you are comfortable filling a 1040 by hand.
Can I file my state taxes for free?
It depends on the state. Nine states have no general income tax. Several states (California's CalFile, New York's free filing options, Pennsylvania's myPATH, and others) run their own free state-return portals. Otherwise, some IRS Free File partners include free state filing for some states.
How do I find free tax help near me?
VITA and TCE are IRS-sponsored volunteer programs. Use the IRS Free Tax Prep locator at IRS.gov/VITA or call 800-906-9887. VITA is generally for households with income around $67,000 or less; TCE focuses on filers aged 60 and over. AARP Tax-Aide is the largest TCE provider.
Can self-employed people file for free?
In principle, yes. Self-employed filers with Schedule C can use IRS Free File if they are under the $89,000 AGI cap and pick a partner that supports Schedule C, since not all do. Above the cap, the only no-cost federal option is Free File Fillable Forms, which supports Schedule C manually.
What should I do if my free software is trying to charge me?
The most common cause is that you started on a commercial preparer's own free edition rather than through IRS.gov/freefile. The IRS Free File portal enforces no-upsell rules; commercial free editions do not. The cleanest move is usually to abandon the return, start fresh at IRS.gov/freefile with a partner whose criteria you meet, and not import data from the commercial product.