IRS Free File is a program that lets eligible taxpayers file their federal return for free using commercial tax software. If your income is $79,000 or less (for 2024), you can use guided software from IRS partners at no cost. Higher earners can use Free File Fillable Forms — the electronic equivalent of paper forms, with no guidance. Access Free File only through IRS.gov to avoid being charged. Many states also offer free filing through similar programs.