Free Tax Filing: VITA, TCE, and IRS Free File Explained
You can file a federal return for free in three ways: IRS Free File software, Free File Fillable Forms, or an IRS-certified volunteer at a VITA or TCE site. Which one fits depends mostly on income and on how much help you want. Figures below are the ones the IRS pages showed in October 2026.
1. Option 1: IRS Free File guided tax software
Guided software is for taxpayers with an adjusted gross income (AGI) of $89,000 or less, according to the IRS Free File page. You pick a partner company, answer simple questions, and the software does the math. Some partners also offer a free state return.
Three details matter before you start:
- Always begin at IRS.gov/freefile. The IRS says you will not get Free File if you go straight to a partner's commercial website.
- Each partner sets its own rules. Besides the AGI limit, a partner may restrict by age or state of residence, so you may qualify with one partner and not another.
- A partner may still charge. The IRS says a partner can charge for a state return, or if you do not meet its criteria or your AGI is above its threshold.
Free File partners are not allowed to sell you extras. The IRS lists refund anticipation loans and audit protection as prohibited upsells. If a partner's software makes a calculation error, the partner pays any resulting IRS penalties and interest.
Spanish-language filing is available through one partner. You must live in one of 36 listed states and be either age 17 to 85 with AGI of $89,000 or less, or active-duty military.
2. Option 2: Free File Fillable Forms
Fillable Forms are available at any income level. You enter numbers into electronic versions of the IRS forms yourself. The software uses limited calculations, so you must do most of the math, and it does not file state returns. It also cannot prepare an amended return. Choose this only if you are comfortable reading the form instructions.
3. Option 3: VITA and TCE volunteer help
Volunteer Income Tax Assistance (VITA) has operated for more than 50 years. The IRS does not set a program-wide income limit, and individual sites can set their own. The IRS says the program generally serves people who meet the Earned Income Tax Credit income guidelines, including:
- People who generally make about $70,244 or less
- Persons with disabilities
- Limited English-speaking taxpayers
Tax Counseling for the Elderly (TCE) gives free help especially to people 60 and older, with a focus on pension and retirement questions. Most TCE sites are run by AARP Foundation Tax-Aide.
Volunteers must pass tax-law training that meets or exceeds IRS standards, and every return gets a quality review before it is filed. Sites are usually in community centers, libraries, schools, and malls. Some listings are marked "Self-Prep," meaning you prepare your own return with free web software while a certified volunteer guides you.
Services differ by site because they depend on which volunteers are certified, so check the Publication 3676-B list of services and the "what to bring" checklist before you go. The IRS locator tool is updated from February through April.
4. Which one to try first
| Situation | Starting point |
|---|---|
| AGI of $89,000 or less, comfortable with software | Free File guided software |
| AGI above $89,000, comfortable with forms | Free File Fillable Forms |
| About $70,244 or less, want a person to prepare it | VITA site |
| Age 60 or older with retirement-income questions | TCE or AARP Tax-Aide site |
5. What the free option saves
The IRS pages do not quote an average preparer fee, so this post does not either. The saving is whatever you would otherwise pay for software or a paid preparer. If you had been paying for a state return, check each Free File partner's page, because some include it.
Limits to know: Free File handles only the current year's return, not prior-year or past-due returns. If you need more time, Form 4868 extends the filing deadline to October 15, but taxes owed are still due by April 15 to avoid penalties.
6. Key takeaways
- Free File guided software: AGI of $89,000 or less (IRS page, October 2026). Start from IRS.gov/freefile.
- Free File Fillable Forms: any income, no state filing, you do the math.
- VITA: generally about $70,244 or less, plus people with disabilities and limited English speakers; sites may set their own limits.
- TCE (including AARP Tax-Aide) focuses on ages 60 and up.
- Services vary by site, so confirm what a site can prepare before you go.