Direct File. Taxpayers who lived and worked in one of 25 participating states for all of 2024 may use IRS Direct File to file federal tax returns online—for free—directly and securely with the ...

The IRS Free File program at IRS.gov offers free tax software in 2025 to those with adjusted gross incomes of $84,000 or less. Free File is available online at IRS.gov to use to prepare and file ...

However, businesses must file the form on or before the due date of their tax return to qualify for the extension . For foreign corporations with no office in the U.S., different rules may apply.