IRS Tax Tip 2024-03, Jan. 22, 2024 IRS Free File is now available for the 2024 filing season. With this program, eligible taxpayers can prepare and file their federal tax returns using free tax software from trusted IRS Free File partners. Who's eligible for IRS Free File Each IRS Free File provider sets its own eligibility rules based on age, income and state residency. Taxpayers, including active-duty military, with an adjusted gross income (AGI) of $79,000 or less in 2023 can likely find an o...