Which states are eligible for IRS Direct File in 2025?

IRS Direct File is a free, government-run tax filing tool that lets eligible taxpayers file their federal return directly with the IRS at no cost — no third-party software required. After a successful pilot in 12 states in 2024, Direct File expanded significantly for the 2025 filing season (covering tax year 2024 returns).

States where Direct File is available for 2025:

Direct File expanded to 25 states for the 2025 filing season. The participating states are: 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, Virginia, Washington, and Wisconsin.

Note: In states with no state income tax (e.g., Florida, Nevada, Texas), only the federal return is handled. In other participating states, Direct File may integrate with the state's own filing portal so you can complete both federal and state returns.

Who is eligible to use Direct File in 2025?

Direct File is not available to everyone — it covers common but not complex tax situations. You can use it if you:

• Have W-2 wages, Social Security income, unemployment income, or interest income
• Want to claim the standard deduction
• Have credits like the Earned Income Tax Credit (EITC), Child Tax Credit, or Premium Tax Credit

You cannot use Direct File if you have:

• Self-employment income (Schedule C)
• Rental income or business income
• Itemized deductions
• Stock sales or cryptocurrency income (in most cases)

Important 2026 update: In early 2026, the IRS announced plans to narrow Direct File's scope under budget pressure. As of March 2026, check IRS.gov/DirectFile for the current status before filing, as the program's availability may have changed.

If Direct File isn't available or doesn't cover your situation, the IRS Free File program (through partner software) is available to taxpayers with AGI of $84,000 or below.