IRS Free File is the federal government’s no-cost online tax-preparation program for eligible taxpayers. It connects people with guided tax software from participating providers or, for those who prefer to prepare their own return, online fillable forms. The 2027 filing season covers income earned during 2026, and the IRS says the program is closed for the off-season and will reopen in January 2027.

For the 2026 tax year, the IRS lists an adjusted gross income (AGI) limit of $95,000 or less for guided tax software. The limit is not the same as taxable income, and each participating company may add its own age, state-residency or military-status requirements. The IRS has not yet opened the 2027 filing season, so taxpayers should confirm the partner offers and final instructions when the service reopens.

Who qualifies for IRS Free File in 2027?

The main income test for IRS Free File guided tax software is adjusted gross income. For tax year 2026—the return most people will file in 2027—the IRS page currently lists an AGI threshold of $95,000. AGI is generally calculated after certain adjustments to gross income, so it is not simply the amount shown on a paycheck or the total of every deposit into a bank account.

Meeting the income limit does not automatically mean every provider will accept every taxpayer. Each Free File partner sets its own eligibility criteria, which may include age, state of residence and military status. Some partners may support specific income sources or tax situations while others do not. Use the IRS “Find a Trusted Partner” tool or browse the provider list to compare the current offers rather than going directly to a commercial tax-software homepage.

Free File Fillable Forms are a separate option. They are electronic versions of IRS forms for people who are comfortable preparing their own federal return. The IRS says this option is available regardless of income, but it does not provide the same interview-style guidance as tax software and it does not prepare a state return. Taxpayers must know which forms and schedules they need and complete the calculations themselves.

The IRS currently says both the guided Free File program and Free File Fillable Forms are closed for the off-season and asks taxpayers to check back in January 2027. The agency’s official pages are the best place to confirm the reopening date and the list of participating companies: IRS Free File and free tax preparation options and Free File Fillable Forms.

Taxpayers who do not qualify for guided Free File may still have other no-cost options. The IRS Volunteer Income Tax Assistance (VITA) program provides free basic tax preparation for eligible people, including many low- to moderate-income taxpayers, people with disabilities and people who need language assistance. Tax Counseling for the Elderly (TCE) focuses on taxpayers age 60 and older. Eligible members of the military community may also have access to MilTax.

Guided tax software vs. Free File Fillable Forms

Guided tax software asks questions about your income, household and deductions, then uses your answers to prepare the return. It is generally the easier choice for people who want step-by-step help. Depending on the partner, the software may support common credits, deductions and tax situations, and some providers include a free state return for eligible users.

Free File Fillable Forms are better suited to people who understand tax forms and want to enter the information themselves. The forms perform limited calculations and have less error checking than guided products. They are for federal filing only, and not every IRS form or schedule is necessarily supported. The IRS recommends reviewing the current supported-form list before starting.

“Free” also needs to be checked carefully. IRS Free File partners are not allowed to charge eligible users for the federal preparation and e-filing service covered by the offer, but a state return may not be included. A taxpayer may also have a situation that falls outside a provider’s free eligibility rules. Read the offer details before entering personal information or selecting optional add-ons.

For a free filing option outside Free File, VITA and TCE offer in-person or community-based help through IRS-certified volunteers. These programs have eligibility and service limits, so check the IRS locator and confirm what documents to bring. The IRS provides a free tax preparation checklist covering identification, Social Security or ITIN information, W-2s, 1099s, prior-year returns and bank details for direct deposit.

When to file your 2026 tax return and how to prepare now

The regular federal filing deadline for most individual taxpayers is April 15, 2027, for 2026 tax returns. The IRS will announce the official start of the 2027 filing season and any relevant calendar details closer to January. If you expect to owe tax, remember that an extension to file generally does not extend the time to pay. Taxpayers should check IRS instructions for payment and extension rules that apply to their circumstances.

You can prepare before the Free File portal opens. Gather W-2 wage statements, 1099 forms for contract work, bank interest and investment statements, records of deductible expenses, dependent information, charitable contribution records and last year’s return. If you changed banks, confirm your routing and account numbers before choosing direct deposit or electronic payment.

Check your prior-year adjusted gross income or the self-selected PIN you used to sign the previous return. The IRS may require that information for electronic identity verification. If you are filing for the first time, the IRS explains how to complete the identity and signature steps in its Free File instructions.

Use the IRS website as your starting point. The agency warns taxpayers to access Free File through IRS.gov rather than searching for a partner’s commercial website and assuming that a product is free. Avoid links in unsolicited emails or messages claiming to be from the IRS, and do not pay a third party simply to access the official Free File program.

The key points for the 2027 filing season are straightforward: the return covers tax year 2026, the current IRS page lists a $95,000 AGI limit for guided Free File software, fillable forms are a separate self-preparation option, and the program is scheduled to reopen in January 2027. Check the official IRS pages again when filing opens because partner lists, eligibility details and software availability can change.