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The service is available through the IRSs website at .irs.gov/freefile. Free fillable forms also are available to all taxpayers as part of the Free File Program. More than 65 million American taxpayers have used Free File since its inception in 2003.
If you were under 65 at the end of 2024 If your filing status is:File a tax return if your gross income is: Single $14,600 or more Head of household $21,900 or more Married filing jointly $29,200 or more (both spouses under 65) $30,750 or more (one spouse under 65) Married filing separately $5 or more1 more row Jan 28, 2025
Taxpayers must have an adjusted gross income (AGI) of $79,000 or to use IRS Free File. On the other hand, Direct File has no income limits, but is only available for eligible taxpayers in 24 states.
The minimum income amount to file taxes depends on your filing status and age. For 2024, the minimum income for Single filing status for filers under age 65 is $14,600 . If your income is below that threshold, you generally do not need to file a federal tax return.
No, it is not part of the IRS, its only endorsed by and partnered with the IRS and is an authorized e-filing system with the IRS. Free File Fillable Forms is run by Free File Alliance, LLC. The IRS does not independently run any filing software or programs.

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Taxpayers with adjusted gross incomes of $84,000 or less are eligible for IRS Free File, a public-private partnership that unlocks free guided tax prep from one of eight name-brand companies. Above that income threshold, you can access Free File Fillable Forms, which is not guided and requires more tax knowledge.
Taxpayers who made $84,000 or less in 2024 are eligible for Free File. The $84,000 threshold applies to all filing statuses. Does IRS Free File include state taxes? Some, but not all, participating IRS Free File programs offer free state tax returns.
How does the $600 rule work? In 2021, Congress lowered the threshold for reporting income on payment apps from $20,000 and 200 transactions annually to $600 for a single transaction. Implementation of the $600 rule is being phased in over the next three years.

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