U.S. · Free tax filing · 2027 season
IRS Free File income limit 2027.
What the IRS has published, what it has not, and which free options to check at your income.
The 2027 limit is not announced. The IRS says Free File has closed and to check back in January 2027. Last season, guided software was free for $95,000 AGI or less (ages 17 to 85, or active-duty military), and Fillable Forms have no income limit.
Your situation
Free options worth checking
What the IRS says now
The IRS Free File page, last updated October 21, 2026, says: “IRS Free File has closed. Please check back January 2027.” It still describes the two options. Guided tax software is for $95,000 adjusted gross income (AGI) or less, with IRS partner software companies, simple questions, a calculation guarantee, and some free state filing. Free File Fillable Forms are for any income level: you enter your information into online forms, instructions guide you, calculations are limited, and there is no state tax filing. The $95,000 figure belongs to the season that closed. We cannot tell you the 2027 number until the IRS publishes it.
Who qualified for guided software last season
People aged 17 to 85 with $95,000 or less AGI, or active-duty military; the page says active-duty military get free federal preparation with any Guided Tax provider when their AGI is within the program threshold. Each partner sets its own criteria for income, age and state residency, so one partner may take you and another may not. The IRS “Find your trusted partner” tool matches you to the ones that do.
What is free and what is not
“Free” means eligible people can prepare and e-file a federal return at no cost. A guided partner may charge for a state return, or if you do not meet its criteria or your AGI is above its threshold. Partners may not sell refund anticipation loans, audit protection or other add-ons through Free File, and the IRS says always start at IRS.gov/freefile. If you go directly to a partner’s commercial site you will not get Free File.
Limits that catch people
- Free File is for the current year only; the IRS says it cannot process a prior-year or past-due return.
- You sign electronically with last year’s AGI or a self-select PIN. First-time filers can enter $0 as prior-year AGI.
- An extension request on Form 4868 can be filed with either option. It gives you until October 15 to file, not to pay.
- Amended returns work with the guided software you used, but not with Fillable Forms.
Worked example
A 40-year-old single filer with $60,000 AGI was under $95,000 last season and would have been worth matching with a partner. Someone with $120,000 AGI was over the guided limit but could still use Fillable Forms for a federal return at no cost. Use the screener above for a quick read of the options.
Limits of this page
The screener uses last season’s published numbers. It does not confirm that you qualify; a partner decides that when you start. This page will be updated when the IRS posts the 2027 rules.
Sources
Primary sources opened and checked on November 1, 2026.
Frequently asked questions
What is the IRS Free File income limit for 2027?
The IRS had not published a limit for the 2027 filing season when we checked on November 1, 2026. For the season that just closed, the guided tax software limit was $95,000 adjusted gross income. The IRS page says Free File has closed and to check back in January 2027.
Who qualified for IRS Free File guided software last season?
People aged 17 to 85 with $95,000 or less AGI, or active-duty military, as listed on the IRS page. Each software partner also sets its own criteria for income, age and state residency.
Is there an income limit on Free File Fillable Forms?
No. Fillable Forms are available at any income level, but you do the work yourself, the calculations are limited, and it does not prepare state returns.
Is IRS Free File really free?
Federal preparation and filing is free for eligible people. A guided software partner may charge for a state return, or if you do not meet its criteria or your AGI is over its threshold. Always start at IRS.gov/freefile, not on a partner's own website.
Can I use Free File for a past-due or prior-year return?
No. The IRS says you can only file your current year return with Free File, not a prior year or past-due return.
Can I amend a return with Free File?
You can amend with the same guided software you used originally. Free File Fillable Forms currently cannot prepare or file an amended return.
What if I earn more than the limit?
Use Free File Fillable Forms for a federal return at any income, check a VITA site if you may qualify for free help, or use paid software.
Not tax advice
This page is general information, not tax, legal or financial advice. Confirm anything that matters with the IRS, a CPA or an enrolled agent. Everything runs in your browser; nothing you enter is sent anywhere.