The 2026 IRS Free File partners: how to choose
8 private tax-software companies partner with the IRS to deliver Free File for the 2026 season. Each one sets its own additional rules on top of the $89,000 AGI cap. This page is the procedural guide to using the IRS's own partner browser. We do not name or rank the partners.
How the partner system works
Free File is a public-private partnership. The IRS sets the program rules, the AGI ceiling, and the no-upsell requirements. The partners agree to those rules in exchange for being listed in the IRS Free File browser, where they receive routed traffic from eligible filers.
Each partner runs Free File on its own infrastructure, branded as a Free File product, separate from its commercial offering. Inside the Free File flow you are working with the partner's software but under the IRS's contractual rules. Outside it (the partner's own free edition or a paid edition) those rules do not apply.
Partners differ in their business focus, which is why each sets its own per-partner eligibility. One partner may serve military filers without an AGI cap. Another may target young W-2 filers under 40 in specific states. Another may prioritise EITC-eligible filers. The result is a patchwork: any given filer is usually eligible for two to four of the eight partners, not all eight.
The IRS tool, step by step
The Find a Trusted Partner tool lives at the IRS Free File entry point. Use it as follows.
- Open IRS.gov/freefile. Bookmark this URL. Do not arrive at it from a search ad or an email link; type or copy it directly.
- Click "Find a Trusted Partner". The link takes you into a question-and-answer flow that filters partners by your situation.
- Enter AGI, age, state, EITC and military status. Each input narrows the partner list. The tool only shows you partners for whom you are eligible.
- Read each partner's detail card. The card notes form coverage, state-fee status, and any extra restrictions (filing status, residency).
- Click through. Selecting a partner redirects you to a Free File-branded URL on that partner's site. This is the correct hand-off; staying inside this URL keeps you under the program's no-upsell rules.
The IRS tool
Browse all 2026 offers: apps.irs.gov / app / freeFile / browse-all-offers. The Find a Trusted Partner narrowed view is also linked from IRS.gov/freefile.
Why we don't rank them here
Three reasons. The honest one is the most important.
- The partner roster rotates. Companies join and leave Free File between seasons. A 2025 ranking is unreliable guidance for a 2026 filing.
- The rules each partner sets change yearly. AGI caps, age limits, state lists, EITC overlays. The IRS browser is re-published each season; third-party rankings rarely are.
- Most third-party rankings are affiliate-monetised. A "best free filer" list whose authors earn affiliate commission tilts toward higher-commission products. Vendor-neutral rankings of Free File partners are vanishingly rare.
We avoid all three problems by sending you to the IRS's own live, current, unbiased browser. Our value is not duplicating it; it is explaining how to use it well and what it does not make obvious.
Things the IRS browser doesn't make obvious
Four facts worth knowing before you click through to a partner.
- State return cost varies. A partner's detail card lists state coverage, but the cost is not always prominent. State filing inside Free File ranges from genuinely free to $15-$40 depending on partner and state. The IRS browser's state filter is the cleanest way to surface partners that include free state for yours.
- Prior-year-import compatibility. If you used a commercial product last year and want to import that data, free import is not the default. Many partners require a paid tier for import. If you are switching to Free File, plan to re-key.
- The no-upsell rule is real, and it stops at the Free File flow boundary. Inside the Free File flow, you cannot be pushed to a paid edition. After your federal return is filed, a partner can offer paid services (audit defence, prior-year amendments). These are clearly post-filing, not embedded mid-return.
- What happens if you go to partner.com directly. You leave Free File. The product on the partner's home page is a different one with different rules. A free edition there is not the same as Free File.
Using a partner directly versus via IRS.gov/freefile
The single most consequential mistake in the Free File process is skipping the IRS landing page and going straight to a partner. The outcomes differ.
| Same partner brand | Started at IRS.gov/freefile | Started at partner.com |
|---|---|---|
| Product you are using | Free File-branded version | Commercial free edition |
| AGI rules apply? | Yes ($89,000 ceiling) | Set by the partner, often narrower |
| Mid-return upsell allowed? | No (program rule) | Yes (commercial product) |
| State return cost | Free or set inside Free File | Set by partner pricing page |
| Prior-year import | Per partner | Often paid tier |
If you have already started outside Free File and got an upgrade prompt, see When "free" isn't free for the recovery options.
Frequently asked
Why doesn't this site rank Free File partners?
Partner rules change every filing season; rankings on third-party sites quickly go stale. Many ranking lists are also affiliate-monetised, which biases the order. The IRS Find a Trusted Partner tool is updated for the current season and reflects each partner's current per-partner rules. Sending you there beats reproducing a list that will be wrong by next year.
Where is the official partner list?
At apps.irs.gov / app / freeFile / browse-all-offers. The IRS publishes the live partner list and per-partner eligibility for the current filing season there. Always start at IRS.gov/freefile and use the browser; never trust a link in an unsolicited email or ad to take you to a real Free File offer.
Will every partner support my forms?
No. Each partner publishes a list of supported forms inside the Free File browser. Filers with Schedule C, K-1, certain 1099-K situations, or amended returns may find that some partners exclude these forms even at the Free File tier. Our forms-coverage page explains the program-level patterns.
What if a partner tries to upsell me inside the Free File flow?
That violates the Free File program agreement. You can report it to the IRS via the IRS.gov/freefile feedback form. Inside the Free File flow, partners cannot push you to a paid edition. They can mention paid add-ons (audit defence, expert review), but those are optional and clearly distinct.
Can I switch partners mid-return?
Practically, no. Each partner stores your in-progress return in its own system. Switching means starting over inside the new partner's flow. If you realise mid-return that you picked the wrong partner, finish the eligibility re-check first, then start fresh inside Free File on the new partner.
Is the partner browser available year-round?
It opens each year in mid- to late-January when the filing season begins, runs through the October extended deadline, then closes for the off-season. Some partners support extension filings. If you arrive in the off-season and need to file an old year, look at IRS prior-year forms for paper filing or a paid product.