How to File Your Taxes for Free in 2026 - IRS Free File, and What Replaced Direct File

How to File Your Taxes for Free in 2026 - IRS Free File, and What Replaced Direct File

Free tax filing changed in two ways this year. First, the 2026 filing season - the one for your 2025 tax return - is over: IRS Free File closed on October 15, 2026, and the IRS page now says to check back in January 2027. Second, IRS Direct File is gone after running in 25 states in 2025. What is left is the map in this guide: IRS Free File guided software, Free File Fillable Forms, free VITA and TCE help, and MilTax for the military. This guide covers the 2026 tax year, the return you will file in early 2027, using the numbers on IRS.gov right now, checked November 10, 2026. The number that matters most is $95,000: if your adjusted gross income is $95,000 or less, guided software is free.

A person sitting at a wooden desk working through tax paperwork with a calculator, a laptop, and printed documents spread out.

Photo: Free filing starts with one number - your adjusted gross income. Get that right and the rest follows. (Photo: Pexels)

What You Will Learn

  • The $95,000 AGI line and how to find your AGI
  • Guided software without landing in a paid product
  • What to use above $95,000
  • Free in-person help through VITA and TCE
  • MilTax and Direct File’s replacement

Step 1: Find your AGI and check the $95,000 line

What to do: Find your adjusted gross income first - it decides which free option you get.

How: AGI is line 11 of Form 1040: total income minus adjustments such as retirement contributions, HSA contributions, student loan interest, and half of self-employment tax. The $95,000 limit applies to the return, not to each person: a joint return’s combined AGI must be $95,000 or less. That is the cap for the 2026 tax year, filed in early 2027; last season it was $89,000. Your prior-year AGI is also one way to sign an e-filed return; first-time filers can enter $0.

Example: Maria earns $58,000. She put $4,000 into her 401(k) and $1,500 into her HSA, so her AGI is $52,500 - guided software is free for her. A couple filing jointly with a combined AGI of $96,000 is over the line.

Common mistake: Comparing your salary to $95,000 instead of your AGI - retirement and HSA contributions lower it.

Flowchart: the six steps to filing your taxes for free - find your AGI, start at IRS.gov/freefile, check Fillable Forms if over the line, use VITA for in-person help, use MilTax if military, and file, confirm and keep proof.

Illustrative diagram - The six steps to filing your taxes for free. NOT a real IRS screenshot.

Step 2: Start at IRS.gov/freefile and pick a partner

What to do: Go to IRS.gov/freefile and use the IRS partner tool to choose a guided software company.

How: IRS Free File is a partnership between the IRS and the Free File Alliance, commercial tax software companies. For the 2026 season the lineup had 8 partners: 1040Now, 1040.com, ezTaxReturn, FileYourTaxes.com, On-Line Taxes, TaxAct, TaxHawk (FreeTaxUSA), and TaxSlayer (reported). Each partner sets its own extra rules on age, state, and filing status. Always start from the IRS page: going straight to a partner’s own website can land you in its paid product. No upselling is allowed, the software’s math is guaranteed, and customer service is free. Active-duty military get a free federal return with any guided partner within the threshold. Some partners include a free state return; some charge. The IRS will publish the new-season list in January 2027 - confirm it then.

Example: A 25-year-old with an AGI of $52,500 is matched with a partner with no age limit.

Common mistake: Searching a partner’s name on Google and clicking the first result - that usually opens the company’s commercial site, where the same software costs money.

Table: which free option fits you - AGI $95,000 or less gets guided software, any income gets Fillable Forms, about $70,244 or less gets VITA, age 60 or older gets TCE, and the military community gets MilTax.

Illustrative diagram - Which free option fits you? Start with your AGI. NOT a real IRS screenshot.

Step 3: Over the line - use Free File Fillable Forms

What to do: If your AGI is over $95,000, use Free File Fillable Forms.

How: Fillable Forms gives you electronic versions of the IRS forms themselves. There is no income cap, and it costs nothing. But it is do-it-yourself: no interview questions, no guidance on which tax benefits apply, and only basic calculations. You must know which forms and schedules you need. It prepares a current-year federal return only - no state return, and it cannot prepare an amended return. You need a 10-digit U.S. cell phone number for text messages, and a desktop or laptop is recommended. Like guided software, it is closed now and reopens in January 2027. If you are self-employed, check whether you need extra forms such as Schedule C - our freelancer taxes guide explains the quarterly-payment side.

Example: A couple with a combined AGI of $96,000 uses Fillable Forms for their federal return and files their state return separately.

Common mistake: Picking Fillable Forms when you qualify for guided software - it is the harder option, right only when your income is over the line.

A printed IRS Form 1040 on a wooden desk with a gray calculator and a black magnifying glass resting on top of it.

Photo: Fillable Forms is the electronic version of this paper - no interview questions, no guidance, just the forms. (Photo: Pexels)

Step 4: Want a person to help - VITA and TCE

What to do: If you would rather sit with a person than use software, find a VITA or TCE site near you.

How: The IRS Volunteer Income Tax Assistance (VITA) program offers free basic tax preparation by IRS-certified volunteers, generally for people who make about $70,244 or less. The IRS sets no program-wide limit - sites may set their own - and the program focuses on people who meet the Earned Income Tax Credit income guidelines. Every return gets a quality review before filing. The Tax Counseling for the Elderly (TCE) program helps people age 60 and older with pensions and retirement questions; most TCE sites are run by AARP Tax-Aide. Use the VITA/TCE locator on IRS.gov or call 800-906-9887; for AARP Tax-Aide, call 888-227-7669. Check the IRS “what to bring” list first.

Example: Robert, 67, lives on a $28,000 pension and Social Security. He books a TCE appointment at his library, and a volunteer prepares and e-files his returns free.

Common mistake: Showing up without your documents, or assuming every site handles every return.

Timeline: Free File opened January 9, 2026, the filing deadline was April 15, 2026, the extension deadline was October 15, 2026, IRS Free File reopens in January 2027, and MilTax software is available January 15, 2027.

Illustrative diagram - The season just ended, and the next one opens in January 2027. NOT a real IRS screenshot.

Step 5: In the military - use MilTax

What to do: If you are in the military community, use MilTax through Military OneSource.

How: MilTax is free tax software built for military life, with no income limits. Eligible users can e-file a federal return and up to five state returns free, plus free consultations with tax professionals. It handles combat pay, multiple state moves, and non-taxable allowances, for active-duty members, Guard and Reserve members, families, survivors, and recent veterans up to 365 days from separation. MilTax software for the new season will be available January 15, 2027.

Example: A service member stationed in two states in one year uses MilTax to file one federal return and two state returns, all free.

Common mistake: Paying for software when MilTax covers the same return free.

Comparison table: guided software vs Fillable Forms - who qualifies, how it works, math checking, state return, and amended returns.

Illustrative diagram - Guided software vs Fillable Forms: the two Free File paths. NOT a real IRS screenshot.

Close-up of a person's hands typing on a laptop keyboard with a black calculator and printed tax forms beside it on a wooden desk.

Photo: Guided software asks the questions and checks the math. Fillable Forms leaves both jobs to you. (Photo: Pexels)

Step 6: File, confirm, and what if you missed the 2025 season

What to do: File, wait for the acceptance email, and save your proof. If you still owe a 2025 return, file it another way.

How: E-filing is not filing until the IRS accepts the return. After you submit, you get an email when it accepts it. If it is rejected, the message tells you what to correct, and you can usually fix it and resubmit before the deadline. Form 4868 extends filing to October 15, not payment: pay any balance due by April 15 to avoid penalties. If you still owe a 2025 return, Free File cannot help - it only handles current-year returns. File by mail or with paid software even if you cannot pay in full: penalties and interest grow the longer you wait. An amended return can be filed with the same guided software; Fillable Forms cannot prepare one.

Example: A filer e-files in February and is rejected because the prior-year AGI she entered does not match the IRS record. She corrects it and resubmits.

Common mistake: Assuming “e-filed” means “filed” - until the acceptance email arrives, the return is not in.

Diagram: the AGI worked example - $58,000 salary minus $4,000 in 401(k) contributions and $1,500 in HSA contributions equals $52,500 AGI, under the $95,000 limit, while a joint AGI of $96,000 is over the line.

Illustrative diagram - The AGI example: $52,500 qualifies, $96,000 does not. NOT a real IRS screenshot.

Diagram: six mistakes that turn a free return into a paid one - going straight to a partner's site, using last season's $89,000 cap, looking for Direct File, assuming the state return is free, using Fillable Forms without knowing the forms, and skipping the acceptance email.

Illustrative diagram - Six mistakes that turn a free return into a paid one. NOT a real IRS screenshot.

Checklist

  • ☐ I found my AGI (line 11 of Form 1040) and checked it against $95,000.
  • ☐ I will start at IRS.gov/freefile.
  • ☐ If I am over $95,000, I will use Fillable Forms.
  • ☐ If I want in-person help, I will book a VITA or TCE site.
  • ☐ If I am in the military community, I will use MilTax.
  • ☐ I will wait for the IRS acceptance email and save it.

FAQ

What is the IRS Free File income limit for the 2026 tax year?

$95,000 adjusted gross income or less for guided software; $89,000 for the 2025 tax year, the season that just closed. Fillable Forms has no income limit.

Is IRS Free File open right now?

No - the IRS page says to check back in January 2027, when both guided software and Fillable Forms reopen.

What happened to IRS Direct File?

It ended. Direct File was a pilot in 2024, expanded to 25 states in 2025, and accepted 296,531 returns (reported). On November 3, 2025, the IRS told the states it will not run for Filing Season 2026.

Can I file for free if I earn more than $95,000?

Yes. Fillable Forms has no income cap, though you do the forms yourself. VITA generally serves people making about $70,244 or less, and MilTax has no income limit for the military community.

When is the filing deadline for the 2026 tax year?

Not published yet. The deadline is usually April 15 - April 15, 2027 is a Thursday - and the IRS will confirm it when the season opens in January 2027.

Sources

All figures checked November 10, 2026, against the IRS pages above.

Disclaimer: For education only, not tax advice - check IRS.gov before you file.