Direct File is no longer available
To get a copy of a return you filed through Direct File, submit Form 4506, Request for Copy of Tax Return.
To make a change to a return accepted by Direct File, use Form 1040-X to file an amended return.
Prepare and file your federal taxes online directly with the IRS.
It’s always free, easy to use, accurate and secure.
Have an IRS online account? Use the same sign-in for Direct File to verify your identity.
If you have a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN), sign in or create an account to verify your identity with ID.me to access Direct File.
Eligibility
You can use Direct File if you lived and worked in a participating state and report certain income, credits and deductions.
Participating states
Direct File is an option if you lived and worked in a participating state for all of 2024.
- Alaska
- Arizona
- California
- Connecticut
- Florida
- Idaho
- Illinois
- Kansas
- Maine
- Maryland
- Massachusetts
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- Oregon
- Pennsylvania
- South Dakota
- Tennessee
- Texas
- Washington state
- Wisconsin
- Wyoming
You can't use Direct File if you didn't live and work in one of these states for all of 2024.
Income, credits and deductions supported
You can use IRS Direct File if you have these types of income, credits and deductions:
Income
- W-2 wage income
- SSA-1099 Social Security income
- 1099-G unemployment compensation
- 1099-INT interest income
- 1099- R retirement income
- 1099-MISC for Alaska residents reporting the Alaska Permanent Fund Dividend
You can't use Direct File if you had other types of income, such as gig economy, rental or business income.
Credits
- Earned Income Tax Credit
- Child Tax Credit
- Credit for Other Dependents
- Child and Dependent Care Credit
- Premium Tax Credit
- Credit for the Elderly or the Disabled
- Retirement Savings Contributions Credit
Deductions
You can't use Direct File if you itemize deductions.
If IRS Direct File isn't an option for you
There are other ways to file a return including other free options.
About the IRS Direct File pilot
On May 3, 2024, the IRS released Publication 5969, IRS Direct File Pilot Program: Filing Season 2024 After Action Report PDF. The report examines the Direct File pilot in detail: the pilot itself, the technology and taxpayer experience, Direct File’s innovative customer support system, integration with state tax systems, and the pilot’s cost and benefits.