Taxpayers with income of $84,000 or less still have the option of using the separate Free File program, a partnership between the I.R.S. and several do-it-yourself tax software firms, to file free electronic returns. The I.R.S. also provides free online forms, without step-by-step guidance, that filers can use, regardless of income, to file federal returns.
Some commercial providers also offer free options for filers based on their income, but consumers have sometimes found the terms of the deals confusing. Last year, the Federal Trade Commission found that Intuit, the parent of TurboTax, had engaged in deceptive advertising about its free tax filing product. Intuit has appealed the finding and the case is before the U.S. Court of Appeals for the Fifth Circuit. In an email, the company said it “looks forward to defending itself in front of a neutral arbiter and has always been clear, fair and transparent with its customers and is committed to free tax preparation.”
The start of filing season comes amid a shake-up of I.R.S. leadership. Daniel Werfel, who oversaw the Direct File pilot as the agency’s commissioner, resigned Monday. (Mr. Werfel was appointed by President Joseph R. Biden and his term was scheduled to run through late 2027. But Mr. Werfel said he would resign on Jan. 20, citing President Trump’s stated plan to nominate a replacement.)
Here are some questions and answers about Direct File and the 2025 tax season:
What states will offer Direct File this year?
In addition to the 12 states that offered the tool as a pilot last year — Arizona, California, Florida, Massachusetts, Nevada, New Hampshire, New York, South Dakota, Tennessee, Texas, Washington and Wyoming — eligible taxpayers in 13 more states can use the system: Alaska, Connecticut, Idaho, Illinois, Kansas, Maine, Maryland, New Jersey, New Mexico, North Carolina, Oregon, Pennsylvania and Wisconsin.
How do I know if I’m eligible to use Direct File?
You must have lived and worked in a participating state for all of 2024, and meet other requirements. To see if you qualify, check online at IRS.gov.
When is the tax filing deadline this year?
The federal tax filing deadline is April 15. Direct file is scheduled to be available until Oct. 15, the deadline for those who requested an automatic extension to file.