IRS Direct File: The Free Tax Prep Site Is Still Open, For Now

IRS Direct File is a popular free program that offers guidance and support as you fill out your federal income tax return and file your taxes directly with the IRS.

About 90 percent of taxpayers said their experience using the program was excellent or above average, according to a survey by the General Services Administration of about 11,000 Direct File users in 2024.

On top of that, interest in the program is clear: About 73 percent of taxpayers said they’d be somewhat or very interested in using Direct File, according to a Tax Policy Center report in March, based on a survey of taxpayers aged 18 to 64.

Still, there’s a possibility the Direct File program may not survive beyond the 2025 tax filing season. Elon Musk, de facto head of the “Department of Government Efficiency,” or DOGE — isn’t a fan of the program. In February, he posted on social media that the government tech office that developed the Direct File program had been “deleted.”

The Direct File program has been in Republican lawmakers’ crosshairs for a while. In December, almost 30 Republican lawmakers sent a letter to President-elect Donald Trump, calling for him to end the Direct File program on his first day in office. Lawmakers in the U.S. House of Representatives introduced legislation last July to end the Direct File program.

Currently, the IRS’s Direct File page is up and running, and Treasury Secretary Scott Bessent, at his confirmation hearings in January, said that Direct File would operate through the 2025 tax season.

Direct File available to 30 million taxpayers in 2025

In fact, Direct File doubled its reach to 25 states for the 2025 tax season, up from 12 states in 2024, the program’s pilot year.

An estimated 30 million taxpayers qualify for the Direct File program in 2025, the IRS says. More than 140,000 taxpayers filed their federal tax returns through the Direct File program in 2024.

The Direct File program also expanded to accept more types of tax situations for the 2025 tax season. While taxpayers who used the system in 2024 could claim a handful of tax credits, including the earned income tax credit and the child tax credit, that list expanded for this filing season to include the child and dependent care credit, among others.

However, taxpayers who want to claim other tax credits, such as the American opportunity tax credit for higher education costs, or the tax credit for the costs of adopting a child, won’t qualify for Direct File. And if you’re hoping to deduct IRA contributions, Direct File doesn’t support that. (See the full list of credits and deductions supported by Direct File on this IRS page.)

Here’s what you need to know about how the IRS Direct File program works, and how to qualify for it.

What is IRS Direct File?

The Direct File program, now in its second year, allows taxpayers to file their federal tax returns electronically with the IRS. The no-cost tool guides taxpayers through every part of their federal income tax return. Taxpayers can file using a smartphone, computer or tablet.

One of the program’s advantages is that, if you have questions as you’re working on your return, you can get live support directly from the IRS via chat or phone. IRS representatives can answer basic tax questions and help with technical issues in English and Spanish.

Who qualifies for IRS Direct File?

The Direct File program has income limits, as well as limits on the types of income, deductions and credits you can enter on your tax return.

Income limits

For the 2025 tax season:

• Your income must be less than $200,000 (less than $168,600 if you have more than one employer), and if you’re married filing jointly, your spouse’s income also must fall below these limits.

• If you’re married filing jointly, your combined income must be less than $250,000.

• If you’re married and file separately from your spouse, your income must be less than $125,000.

Types of income

To be eligible for Direct File, your income can come from the following sources:

But if you’re self-employed, or have business or rental income, you can’t use Direct File. Same goes for IRA contributions or distributions: If you have either, you can’t use Direct File.

Tax deductions

You can use the IRS Direct File program only if you claim the standard deduction — the program isn’t available to people who itemize.

But you can claim certain above-the-line deductions: student loan interest, educator expenses and health savings account contributions.

You can’t use Direct File if you want to deduct your IRA contributions.

Tax credits

The Direct File program supports the following tax credits in 2025:

• Earned income tax credit

• Child tax credit

• Credit for other dependents

• Child and dependent care credit

• Premium tax credit

• Credit for the elderly or disabled

• Retirement savings contribution credit

However, if you want to claim education credits, credits for energy efficient home upgrades or the adoption expense credit, you can’t use the Direct File program.

Which states offer IRS Direct File?

More taxpayers will have access to the IRS Direct File program in 2025. In 2024, the IRS kicked off the program with only 12 states; that number has expanded to 25 states for the 2025 tax season.

For some of the states that participate in the IRS Direct File program, your federal return information will be transferred automatically to the state tax website, but in some cases you’ll have to re-enter your information. Visit this IRS Direct File page to get the details for your state.

Here is a list of the participating states:

What if you’re not eligible to use Direct File?

If you don’t qualify for the IRS Direct File program, you may have other options to file your tax return for free.

In addition to Direct File, the IRS offers the Free File program, in which it partners with online tax software providers to provide free federal income tax return filing. Some providers also allow you to file a state income tax return.

For the 2025 tax season, your adjusted gross income must be $84,000 or less to qualify for the Free File program. That AGI applies to any filing status: married filing jointly, single, head of household, etc.

The IRS also offers the Volunteer Income Tax Assistance (VITA) program, which provides certified volunteers to prepare basic tax returns if you earn less than $67,000 a year, are disabled, or speak limited English. You can find a site near you by visiting this IRS page.