Free, government-run filing for simple returns — no upsells, ever.
Get started at U.S. Internal Revenue Service → Pre-qualify (where available) with a soft credit pull — no score impact.
ClearValue Rating: 4 / 5 — our editorial assessment (how we rate)
Editorial confidence (30%), cost (25%), value (25%), accessibility (20%) — scored consistently across every product, independent of compensation.
W-2 employees with straightforward returns who live in one of 25 participating states.
IRS Direct File — Free, government-run filing for simple returns — no upsells, ever. Best for: W-2 employees with straightforward returns who live in one of 25 participating states.. Compare it against alternatives before applying; the right fit depends on your situation, credit, and goals.
Both the federal and state return cost $0 — it is filed directly with the IRS with no commercial intermediary and no premium tier or upsell. In the 25 participating states for 2026, the state return is included free.
It is best for W-2 employees with straightforward returns who live in one of the 25 participating states. The system supports W-2 income plus common deductions but not Schedule C, Schedule E, or complex itemized deductions.
For 2026, IRS Direct File is available in 25 participating states per the IRS expansion. The list changes over time, so check the current participating-state list at irs.gov before you begin.
It is limited to simpler returns. There is no support for self-employment income (Schedule C), rental property (Schedule E), or complex itemized deductions. Filers with those situations would need a different option.
You start at the official IRS Direct File page (irs.gov/filing/irs-direct-file) and complete a step-by-step guided interview tailored to common tax situations. Note there is no prior-year return import, so you re-enter details such as dependents. ClearValue Lending is a financial-decisions platform and is not affiliated with the IRS — verify eligibility and features directly at irs.gov.
How we rate
Every pick gets a 1–5 ClearValue Rating computed from four weighted factors: Editorial confidence (30%), Cost (25%), Value (25%), and Accessibility (20%).
Scored consistently across every product and independent of any compensation. Full methodology →
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