For 2025 returns (filed in 2026), the IRS Free File guided-software limit is $89,000 of AGI. Each partner adds its own rules, so compare offers.
The income limit
For tax year 2025 returns filed in 2026, the IRS limit was adjusted gross income (AGI) of $89,000 or less, up from $84,000 the prior season. Your AGI is shown on line 11 of Form 1040 (see what is AGI). The limit can change each year, so confirm the number on IRS.gov for the year you are filing.
Partner-specific rules
Each IRS partner decides who can use its free product. Typical conditions include:
- A lower AGI ceiling than the IRS maximum.
- Age ranges (for example, only under or over certain ages).
- State residency (some offers apply only in particular states).
- Military or active-duty status.
- Earned income tax credit eligibility.
For 2026, the IRS listed eight partners: 1040Now, Drake (1040.com), ezTaxReturn.com, FileYourTaxes.com, On-Line Taxes, TaxAct, TaxHawk (FreeTaxUSA) and TaxSlayer. The IRS says at least one federal return option must be available to everyone within the AGI limit, even though no single partner serves everyone.
How to start correctly
- Go to the IRS Free File page at IRS.gov and use the partner lookup tool, or browse all partners.
- Answer a few questions (AGI, age, state) to see which offers fit.
- Click through to the partner from IRS.gov. This matters: the free offer applies when you begin from the IRS page.
- Prepare and e-file. Free File opens for early submission in January and the regular filing season begins later that month.
What is free and what may not be
The federal return is free if you qualify. State returns may cost extra with some partners and be free with others; the IRS notes that you do not need a state return to receive a free federal return. Partners should not charge for add-on services within the Free File offer, but they may offer paid products elsewhere on their website, which is why starting from IRS.gov matters.
If you do not qualify
You still have options:
- Free File Fillable Forms have no income limit.
- VITA/TCE sites may help depending on your circumstances.
- Simple-return “free editions” from tax software companies may cover you.
Can I use Free File if I’m self-employed or have investments?
It depends on the partner. Some free products include forms for self-employment income (Schedule C) or investment sales (Schedule D), and some do not. Check the partner’s scope list, and see our self-employed guide.
Free File and extensions
Some partners let you file an extension for free. Remember that an extension to file is not an extension to pay; see how extensions work.
Frequently asked questions
What was the Free File income limit for 2025 returns?
$89,000 AGI or less for 2025 returns filed in 2026, according to the IRS. Verify the limit for the year you file.
Do I have to start at IRS.gov to get Free File?
Yes. Start from the IRS Free File page and click through to a partner to ensure you get the free offer.
Will Free File include my state return?
Sometimes. It depends on the partner and state. A state return is not required to get a free federal return.
Official sources
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.