By Gionna Clift, 2024-2025 Get It Back Campaign Intern

IRS Direct File returns this year and has expanded availability so more people can file their taxes directly with the IRS for free. In 2025, Direct File is offered in twice as many states as the previous year and supports more tax situations.

Click on any of the following links to jump to a section:

• What is Direct File?
• Who can use Direct File?
• What do I need to use Direct File?
• Does Direct File support my tax needs?
• Who cannot use Direct File?
• When is Direct File available during the 2025 filing season?
• What happens after I use Direct File?
• I’ve never filed my own taxes before. What if I need help?
• Resources

What is Direct File?

Direct File is an IRS-designed free tax filing tool that allows you to file your federal taxes directly with the IRS and skip the third-party tax filing software. Direct File uses a question-and-answer method to help you fill out your federal return which means you don’t need to be a tax expert to do your own taxes.

This year, Direct File can fill in key information on your tax return like your name, address, date of birth, taxpayer identification number, and IP PIN based on your IRS Online Account. In February, Direct File will prepopulate some W-2 Form details. While you’ll still need your copy of your W-2 to check that the information is correct, these feature help streamline the Direct File process for users. (If you used Direct File in 2024, your tax data will not carryover when you file taxes in 2025.)

Who can use Direct File?

Direct File is available to residents of certain states. The IRS piloted Direct File in 2024 in 12 states. In 2025, Direct File is available in the following 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. You must have lived and worked in ONE participating state for all of 2024 to be eligible. If you lived in more than one Direct File state in 2024, or lived and worked in different states, you are NOT eligible for Direct File.

Visit the IRS Direct File eligibility checker to check the specific requirements for your state and to make sure the tool can support your tax needs.

What do I need to use Direct File?

First, you need a secure internet connection. You can use Direct File on a cell phone, tablet, or computer. It is available in both English and Spanish.

Next, you’ll need to have the following items ready before you start using Direct File:

• An ID.me account.
• Taxpayer Identification Number for yourself, spouse, and any dependents you claim.
  • This may be a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or an Adoption Taxpayer Identification Number (ATIN) for dependents.
• Identification, like a driver’s license, state ID, or passport to verify your identity.
• Six-digit IP PIN, if you, your spouse, or dependents have one.
• 2024 tax documents (see below).

Unsure which tax documents apply to you? Use the IRS Direct File eligibility checker.

Does Direct File support my tax needs?

When you file your 2024 tax return in 2025, Direct File can support the following tax situations:

Income

• Form W-2
• Social Security income (SSA-1099)
• Unemployment compensation (1099-G)
• Interest income (1099-INT) – NEW
• Retirement income (1099-R) – NEW
• Alaska Permanent Fund dividend for Alaska residents (1099-MISC) – NEW

Tax Credits

• Earned Income Tax Credit
• Child Tax Credit
• Credit for Other Dependents
• Child and Dependent Care Credit – NEW
• Premium Tax Credit – NEW
• Credit for the Elderly and Disabled – NEW
• Retirement Saving Contribution Credits – NEW

Tax Deductions

• Standard deduction
• Student loan interest – NEW
• Educator expenses – NEW
• Health Savings Accounts – NEW

Who cannot use Direct File?

While Direct File supports many tax situations, you cannot use it to file your tax return if:

• Your total income in 2024 is more than $200,000
• You had more than one employer in 2024, and your wages totaled more than $168,600
• You are filing your taxes as “Married Filing Separately” AND your wages are more than $125,000
• You file a joint tax return and one of the following are true:
  • Your spouse’s wages in 2024 are more than $200,000
  • Your spouse had more than one employer in 2024 and earned more than $168,600 in wages
  • The combined 2024 wages of you and your spouse are more than $250,000

Tip: If you are unsure if you qualify to use Direct File, check the eligibility tool to see if Direct File meets your needs this year.

When is Direct File available during the 2025 filing season?

Direct File opens January 27, 2025, and will remain available until October 15, 2025.

What happens after I use Direct File?

After you finish filing your federal tax return through Direct File you will receive a summary and confirmation of the information submitted to your email. If you need to file a state return, you’ll be connected to a state-run filing tool after using Direct File. The state-run filing tool will help you easily file your state return for free. In most states, you will be able to transfer your Direct File data to the state processing tool. This means filing your state return will only take a few more minutes!

If you live in California, Connecticut, Kansas, or Maine, you cannot export your Direct File data. You’ll be automatically directed to your state’s tax filing software and will need to input your tax information. Check the eligibility checker to learn more about the process for your state.

I’ve never filed my own taxes before. What if I need help?

If you are filing taxes for the first time or unsure of how to use Direct File, you can get help if you need it. IRS Direct File customer service provides a live chat option and offers a callback feature to help answer questions in English and Spanish. Live support is available Monday through Friday, from 7 a.m. to 10 p.m. Eastern standard time.

Customer support can help with technical issues and basic tax law questions. While representatives do not have access to your personal data and cannot provide personal tax advice, this year Direct File provides an option for you to verify your account so that they can offer additional help. Customer service representatives follow the IRS Privacy Policy to keep your personal information safe.

Resources

• General tax information: what you need to know to file taxes in 2025.
• Unsure if you should file a tax return? Find out do you need to file taxes?
• Understand the different online filing options you can choose for your taxes, including Direct File.