The IRS Free File Program is a public-private partnership between the Internal Revenue Service and private-sector tax software companies that enables U.S. taxpayers to prepare and electronically file their federal income tax returns at no cost using the companies' tax software. The program is operated in partnership with commercial tax software companies that are members of the Free File Alliance, who provide free tax preparation software to eligible taxpayers with an adjusted gross income (AGI) below $89,000 for Tax Year 2025. This income threshold is adjusted annually, and is designed to cover the lowest 70 percent of American income earners. In addition, free fillable tax forms are available to all taxpayers as part of the program, regardless of income.