Here’s what HIVE AI had to say about “Who qualifies to use the expanded IRS Direct File program for 2025 returns, and how does it compare to other e‑file options?”:
What “expanded IRS Direct File for 2025 returns” means (date clarification)
As of January 24, 2026, the IRS Direct File expansion that is clearly documented on IRS.gov is for filing season 2025 (filing 2024 federal returns), when Direct File was offered in 25 states. 2
If you instead mean tax year 2025 returns (the returns you file during filing season 2026), the IRS had not (in the sources available here) published a definitive “Direct File for tax year 2025” eligibility list/rules on IRS.gov by the last update shown for the main Direct File page (November 21, 2025). 2
Who qualified to use the expanded Direct File program in the 2025 filing season (to file 2024 returns)
You generally qualified if all of the following were true:
- You had an SSN or ITIN. 1
- You lived and worked in a participating state for all of 2024 (25 states): 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, Wisconsin, Wyoming. 2
- Your return fit Direct File’s supported tax situations (examples below). 1
Supported income (examples)
- W-2 wages
- SSA-1099 Social Security
- 1099-G unemployment
- 1099-INT interest
- 1099-R retirement income
- Alaska Permanent Fund Dividend (1099-MISC) for Alaska residents 2
Not supported: other income such as gig economy, rental, or business income. 1
Supported credits (examples)
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. 3
Supported deductions (examples)
Standard deduction, student loan interest, educator expenses, and Health Savings Account contributions. You could not use Direct File if you itemized deductions. 3
How Direct File compares to other e-file options
- IRS Direct File
- Cost: free.
- Scope: limited to participating states and supported tax situations.
- Filing path: you prepare and e-file directly with the IRS (and Direct File can guide/connect you to state tools). 4
- IRS Free File (partner software and Fillable Forms)
- Availability: nationwide (all 50 states + DC).
- Scope: intended to support broader/more complex tax situations than Direct File (especially via partner guided software), with income-based eligibility for guided products; Fillable Forms is available regardless of income. 5
- Commercial software / paid preparers using IRS e-file
- Availability/scope: generally widest coverage (including many complex situations), but may have fees; filing is transmitted through the provider rather than “directly to IRS” via Direct File. (General comparison; specific pricing/features depend on the provider.)
If you confirm whether you meant filing season 2025 (2024 returns) versus filing season 2026 (2025 returns), I can restate the eligibility criteria for the exact year you mean using the IRS’s year-specific language.
Sources
1 – IRS – Publication 6048 Fact Sheet IRS Direct File – SPEC Partner Opportunities for SPEC Partners and Employees 📄 Summarize
2 – IRS Direct File for free
3 – IRS announces Jan. 27 start to 2025 tax filing season; agency continues historic improvements to expand, enhance tools and filing options to help taxpayers
4 – 2025 tax filing season starts as IRS begins accepting tax returns today; taxpayers have many options for help
5 – File your taxes for free
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