WASHINGTON — IRS Free File will begin accepting individual tax returns today, giving eligible taxpayers an early opportunity to prepare and file their federal income tax returns ahead of the official start of the 2026 filing season later this month.
While the filing season begins later this month, IRS Free File Guided Tax Software allows taxpayers to prepare and submit returns now and hold them for electronic filing once the season officially begins.
For 2026, eight private-sector partners are offering guided tax software products through IRS Free File to taxpayers with an Adjusted Gross Income of $89,000 or less in 2025.
Taxpayers with an AGI above $89,000 can use the Free File Fillable Forms, available beginning Jan. 26. These electronic versions of IRS paper forms are ideal for individuals who are comfortable preparing their own taxes using IRS instructions and publications.
Understanding IRS Free File
Each IRS Free File trusted partner sets its own eligibility requirements, which may include age, income, state residency and military status. Taxpayers and active-duty military personnel with an AGI of $89,000 or less in 2025 can find a free federal filing option; some partners also offer free state tax return preparation and filing.
Claim tax credits at no cost
IRS Free File allows eligible taxpayers to claim valuable tax benefits, including the Earned Income Tax Credit, the Child Tax Credit and other refundable credits. Refundable tax credits can reduce the amount of tax owed or result in a refund, even if no tax is due.
How to find the right IRS Free File product
Taxpayers can find the right product by visiting IRS.gov/freefile and:
Select “Explore Free Guided Tax Software,” then select the “Find a Trusted Partner” tool for help in finding the right product, or
Use “Browse All Trusted Partners” to review each offer,
Choose the product that best fits their situation, and
Follow the links to the trusted partner’s website to begin their tax return.
IRS Free File works on computers, smart phones or tablets.
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