IRS Free File eligibility in 2026: who qualifies
The headline rule for IRS Free File 2026 is an Adjusted Gross Income ceiling of $89,000 for tax year 2025 returns filed during the 2026 filing season. This rose from $84,000 the prior year. Each of the 8 participating partners adds its own eligibility filters on top: age caps, state residency, EITC, military.
The headline rule
Adjusted Gross Income at or below $89,000 for tax year 2025 returns. AGI is line 11 on Form 1040. It is gross income minus the "adjustments to income" on Schedule 1. Returns above the line cannot use guided IRS Free File; the closest no-cost federal alternative is Free File Fillable Forms, which has no income limit but provides no guidance.
What AGI actually means
AGI is a smaller number than gross income. It is the IRS's way of starting from your total taxable income and subtracting a specific list of adjustments before applying further deductions and credits. For 2026, the relevant adjustments include:
- Educator expenses (capped)
- Health savings account contributions (Form 8889)
- Moving expenses for active-duty military
- Deductible portion of self-employment tax
- Self-employed retirement contributions (SEP, SIMPLE, solo 401(k))
- Self-employed health insurance
- Penalty on early withdrawal of savings
- Alimony paid (for divorces finalised before 2019)
- Deductible IRA contributions
- Student loan interest (capped at $2,500)
Two worked examples make the line concrete.
Example 1
Single filer, salary $95,000, $5,500 deductible IRA contribution, no other adjustments. AGI = $95,000 minus $5,500 = $89,500. Above the $89,000 line. Not eligible for guided Free File. To drop below, the filer could contribute another $500 to a deductible IRA (within annual contribution limits) or to an HSA.
Example 2
Married filing jointly. Combined wages $110,000. Each spouse contributes $11,000 pretax to a 401(k) (reduces W-2 box 1 below the line, so it does not appear in AGI math here directly), plus a combined $4,000 HSA contribution. Salary as reported on W-2 box 1 is therefore $88,000; AGI is $88,000 minus $4,000 HSA = $84,000. Eligible for guided Free File.
Pretax 401(k) and equivalent contributions reduce wages reported on the W-2 in the first place, so they affect AGI by reducing the gross rather than as a Schedule 1 adjustment. The math arrives at the same point: pretax retirement saving lowers AGI.
The per-partner overlay
The umbrella AGI rule is only the first filter. Once you are inside the IRS Find a Trusted Partner tool, you will see that each partner applies additional rules. These vary partner by partner and year by year. Common patterns:
- Age cap. Some partners restrict free filing to filers below a certain age (frequently 40 or 50). The reason is that the partner is cultivating a long-tenure customer relationship that begins when the filer is young.
- State residency. A partner may offer Free File only to residents of a defined list of states.
- EITC eligibility. Some partners orient their Free File offer specifically toward Earned Income Tax Credit filers.
- Military status. Some partners offer free service to active duty, often without the AGI limit. (For service members, MilTax is usually a stronger fit; see the MilTax page.)
We do not reproduce the per-partner rule list here because rules change yearly. The current list lives in the IRS partner browser and is the authoritative source.
The $89,000 jump for 2026
The Free File AGI limit is set annually. It rose from $84,000 to $89,000 for the 2026 filing season, an increase of $5,000. The threshold has moved up roughly in line with inflation across the past several seasons. Practically, the change extends Free File eligibility to several million additional households who fell just above the prior ceiling.
If your AGI was just over the line for the 2025 filing season, re-check this year. A salary increase that pushed you out last year may still leave you in for 2026.
Three worked-out scenarios
Single filer, $75,000 W-2 only
$75,000 gross wages, $5,000 to a 401(k), $1,500 student-loan interest paid. W-2 box 1 = $70,000. AGI = $70,000 minus $1,500 student loan interest deduction = $68,500. Comfortably under the $89,000 line. Eligible. Pick a partner that serves your state in the IRS browser.
Married filing jointly, $120,000 combined gross
$120,000 combined wages, no pretax retirement, no HSA. AGI = $120,000. Above the line. Not eligible for guided Free File. Options: contribute to traditional IRAs (up to the deductible limit per spouse) before the filing deadline to drop AGI; or use Fillable Forms for federal and a state portal for state.
Military family, $60,000 with deployment income
$60,000 combined gross, including combat pay (which is excluded from gross income for income-tax purposes for an enlisted service member, though it can still be included in earned income for EITC). AGI is below the line. The family is eligible for both IRS Free File and MilTax. MilTax is usually the stronger fit because it is built around military realities and includes free state returns.
What if you're close to the line?
If your projected AGI is just over the $89,000 line, three legitimate moves can drop it below for the same tax year:
- Traditional IRA contribution. Up to the annual contribution limit per filer, deductible, reduces AGI dollar for dollar (subject to phase-outs if the filer or a spouse has a workplace retirement plan).
- HSA contribution. If you have a high-deductible health plan and HSA-eligible coverage, an HSA contribution reduces AGI dollar for dollar up to the annual limit.
- Self-employed retirement contribution. SEP-IRA, SIMPLE IRA, or solo 401(k) contributions reduce AGI for self-employed filers, often substantially.
These moves matter beyond Free File eligibility. They are sensible retirement and health-savings choices regardless of filing software. For an interactive look at how AGI maps to your effective tax rate, see our sister site effectivetaxratecalculator.com.
Frequently asked
Where do I find my AGI?
Adjusted Gross Income is line 11 on Form 1040. If you do not have this year's number yet, last year's AGI is a reasonable proxy for an eligibility check. The IRS also returns prior-year AGI through its Get Transcript service if you need to look it up.
Does AGI use gross or net wages?
Gross wages from your W-2 box 1, plus any self-employment net earnings, plus interest, dividends, capital gains, and other taxable income, minus above-the-line adjustments. Pretax 401(k), traditional IRA, HSA, and similar contributions reduce AGI. Roth contributions do not.
What is the AGI limit for IRS Free File in 2026?
$89,000 for tax year 2025 returns. This is up from $84,000 for tax year 2024 returns filed in 2025. The IRS reviews and adjusts the threshold annually as part of the Free File program agreement.
If I'm above the limit, can I lower my AGI?
Sometimes. Pretax 401(k), traditional IRA, and HSA contributions reduce AGI. There are limits on each, and IRA and HSA contributions for the prior tax year can usually be made until the federal filing deadline. Whether to contribute is a tax-planning question that goes well beyond Free File eligibility, but yes, the line is movable.
Are there separate AGI limits for joint filers?
No. The $89,000 limit applies to the household's combined AGI on a single Form 1040, regardless of filing status. A married couple filing jointly with combined AGI of $89,000 is at the line; combined AGI above is over the line.
Do partners enforce additional eligibility rules?
Yes. Each of the eight Free File partners can layer its own rules on top of the AGI limit: maximum age, state residency, EITC eligibility, military status, filing-status restrictions. The IRS Find a Trusted Partner tool filters partners by these rules so you only see those you qualify for.