Direct File Direct File is a service from the United States Government that provides taxpayers the option to electronically file their federal tax return for free, directly with the Internal Revenue Service (IRS). Direct File is an interview-based service that is intended to work as well on a mobile phone as it does on a laptop, tablet, or desktop computer. It is available in English and Spanish and is designed to be accessible to taxpayers who have a variety of attitudes, aptitudes, abilities, ...