The Internal Revenue Service (IRS) announced that the IRS Free File program is now open. Tax returns filed with the IRS Free File Program will be received and held until the filing season is open later in January.

The Free File software system allows taxpayers to complete their tax returns at no cost. There are eight private-sector companies that allow complimentary use of their tax software. The program is available to taxpayers with an adjusted gross income (AGI) of $89,000 or less in 2025.

If a taxpayer has income over $89,000, he or she can use the Free File Fillable Forms. The fillable forms are excellent for individuals who have larger incomes and are comfortable preparing their own taxes using the IRS instructions and publications.

Each of the eight Free File partners set the requirements for using their complimentary software. The requirements will vary, but may include age, income, state of residence and military status. Both taxpayers and military personnel with 2025 AGI of $89,000 or less will be offered a free federal return. Some of the eight companies also offer a free state tax return.

Free File enables taxpayers to reduce their tax by claiming various benefits and credits. These may include the Earned Income Tax Credit (EITC), the Child Tax Credit (CTC) or other refundable credits.

The Free File software is available on IRS.gov/freefile. Taxpayers should visit the IRS website and click on "Explore Free Guided Tax Software." For a tool to help you select a provider, select "Find a Trusted Partner." You can select "Browse All Trusted Partners" and find an overview of all eight providers. The links will take you to the Free File companies’ website and allow you to complete your tax return.

The Free File companies for 2026 include 1040Now, Drake (1040.com), ezTaxReturn.com (both English and Spanish), FileYourTaxes.com, Online Taxes, TaxAct, TaxHawk (FreeTaxUSA) and TaxSlayer.