Here’s what HIVE AI had to say about “What documents do I need to gather before filing my taxes?”:
IRS Direct File Program: Eligibility and Overview
What is IRS Direct File?
Direct File is a digital service that allows taxpayers to file their federal taxes directly with the IRS for free. Following a successful pilot in 2024, the IRS made Direct File a permanent tax filing option. IRS – Publication 6035: IRS Direct File Media Guide It is a web-based service that provides a free, fast and easy way to file directly with the IRS. IRS Newsroom – IR-2025-44
Key Features of Direct File
With IRS Direct File, you can:
- File your federal taxes online – for free – in English or Spanish
- Add your tax information with step-by-step guidance
- Live chat with Direct File customer support in English or Spanish
- Direct deposit your refund or make a tax payment online
- Use your smartphone, laptop, tablet or desktop computer IRS – Publication 5952: Are you ready to file with IRS Direct File?
Direct File works on mobile phones, laptops, tablets or desktop computers. IRS Newsroom – IR-2025-44 It’s available in English and Spanish, works on mobile devices as well as it does on tablets and personal computers, and includes dedicated live chat support from IRS customer service specialists. IRS – Publication 6036: IRS Direct File Outreach Guide
State Availability
Direct File is projected to be available to eligible taxpayers residing in 25 states, including 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, and Wyoming. IRS – Publication 6035: IRS Direct File Media Guide
The service is available for an estimated 32 million qualifying taxpayers in these 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 state, Wisconsin and Wyoming. IRS Newsroom – IR-2025-44
Eligibility Requirements
To be eligible for IRS Direct File, you must meet two main criteria:
- State Residency: Direct File is open to people who lived in one of Direct File’s 25 states in 2024 for the entire year. IRS – Publication 6036: IRS Direct File Outreach Guide
- Tax Situation Compatibility: Direct File supports many common tax situations, including wage income from jobs that’s reported on a W-2, social security income, pension, and annuity income, and more. The service supports several tax credits such as the Earned Income Tax Credit, the Child Tax Credit, Credit for Other Dependents and Dependent Care Credit, Premium Tax Credit, and others. Direct File supports deductions for student loan interest, educator expenses, and Health Savings Account contributions. IRS – Publication 6035: IRS Direct File Media Guide
IRS Direct File is available for taxpayers who report certain types of income, deductions and credits and live in these participating states. IRS – Publication 5952: Are you ready to file with IRS Direct File?
How to Check Your Eligibility
Taxpayers can use the eligibility checker to see if they can use IRS Direct File. IRS Newsroom – IR-2025-44 The Direct File’s Eligibility Checker will quickly help you find out if your tax situation is supported before you file, and if you’re not eligible to use Direct File this year, the service will connect you to alternative filing options. More information about the tax situations supported by Direct File is available at directfile.irs.gov. IRS – Publication 6036: IRS Direct File Outreach Guide
To check if you’re eligible, visit directfile.irs.gov or scan the QR code provided in IRS publications. IRS – Publication 5952: Are you ready to file with IRS Direct File?
State Tax Returns
The system leads users step-by-step through a series of questions to prepare their federal tax return. Once taxpayers complete their federal tax return, the IRS Direct File system guides them to complete their state tax filings if they have a state tax obligation. IRS Newsroom – IR-2025-44
How Direct File Differs from Other IRS E-file Options
Direct File is different from the IRS’s traditional e-file program. The traditional IRS e-file program involves third-party providers:
Sole proprietors, businesses, and organizations that wish to become an Authorized IRS e-file Provider must apply for participation and must be accepted by the Service. Rev. Proc. 2005-60 The procedures governing application to the IRS e-file Program are included in Publication 3112, IRS e-file Application and Participation. The circumstances under which the Service may deny participation in the IRS e-file Program are also included in Publication 3112. Rev. Proc. 2005-60
In contrast, Direct File allows you to file directly with the IRS without going through a third-party provider.
Getting Started with Direct File
If you’re interested, get ready to use Direct File starting on the first day of the tax filing season if you are ready to file. IRS – Publication 6036: IRS Direct File Outreach Guide You can subscribe to the Direct File newsletter or get the latest updates in Direct File news. Visit directfile.irs.gov to learn more and check again as we get close to the start of tax filing season in early January. IRS – Publication 6036: IRS Direct File Outreach Guide
Conclusion
IRS Direct File offers a free, secure, and straightforward way to file your federal taxes directly with the IRS if you meet the eligibility requirements. The program is available to taxpayers in 25 states who have relatively simple tax situations. To determine if you’re eligible, use the eligibility checker on the Direct File website.
If you’re not eligible for Direct File, you still have other free filing options available, including IRS Free File, VITA/TCE programs, and commercial tax software with free versions for simple returns.
For the most up-to-date information about Direct File, visit directfile.irs.gov or check the IRS newsroom for the latest announcements.
Try Your AI Tax Assistant for Free!
Ready to transform your practice with agentic AI in tax? See firsthand how our cutting-edge AI tax tools can revolutionize your approach to tax research and planning.