IRS Direct Filing...What is it?
Direct File is a groundbreaking IRS service that enables qualified taxpayers to prepare and file their tax returns online at no cost.​
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IRS Direct File is set to open for filing again in early 2025, expanding its availability to 24 states and introducing additional features to accommodate more taxpayers.
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Who is Eligible
Eligibility is determined if you reside in a participating state and possess specific types of income, credits, and deductions. The Eligibility Checker, set to launch later this fall, will assist in determining if Direct File is suitable for you in 2025.
States where you can use Direct File
Direct File is an option if you lived in one of these states in 2024 for the entire year.
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Alaska
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Arizona
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California
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Connecticut
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Florida
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Idaho
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Kansas
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Maine
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Maryland
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Massachusetts
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Nevada
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New Hampshire
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New Jersey
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New Mexico
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New York
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North Carolina
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Oregon
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Pennsylvania
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South Dakota
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Tennessee
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Texas
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Washington state
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Wisconsin
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Wyoming
Direct File is not an option if you haven't resided in one of the specified states throughout the entirety of 2024.
Filing state returns
Direct File does not handle state tax returns. However, after completing your federal return, Direct File will direct you to a tool supported by your state for preparing and filing your state return.
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Types of income, credits and deductions you can claim
IRS Direct File supports the following types of income, credits and deductions:
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Income​
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1099-MISC for Alaska residents reporting the Alaska Permanent Fund Dividend
You can't use Direct File if you had other types of income, such as gig economy, rental or business income.
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Credits
If you live in Washington state, Direct File will guide you to your state site where you can apply for the Working Families Tax Credit.
Deductions
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You can't use Direct File if you itemize deductions.