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Do your taxes online for free with an IRS Free File trusted partner.
If your adjusted gross income (AGI) was $79,000 or less, review each trusted partner’s offer to make sure you qualify. Some offers include a free state tax return.
Use the Find Your Trusted Partner(s) to narrow your list of trusted partners or the Browse All Trusted Partners page to see a full list of trusted partners. After selecting one of the IRS Free File offers, you will leave the IRS.gov website.
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Frequently Asked Questions
Adjusted Gross Income, also known as (AGI), is defined as total income minus deductions, or “adjustments” to income that you are eligible to take.
- Gross income includes wages, dividends, capital gains, business and retirement income as well as all other forms income.
- Examples of income include tips, rents, interest, stock dividends, etc.
- Adjustments to income are deductions that reduce total income to arrive at AGI.
- Examples of adjustments include half of the self-employment taxes you pay; self-employed health insurance premiums; contributions to certain retirement accounts (such as a traditional IRA); student loan interest paid; educator expenses, etc.
You can find your previous AGI on your 2022 federal tax return to use as a guide. Please refer to:
- Line 11 if you filed a Form 1040
Your AGI is calculated before you take your standard or itemized deduction, on Form 1040. See image below.
Important Reminder: If you are using the IRS Free File Guided Tax Software and you are filing using the Married Filing Jointly filing status, the $79,000 AGI eligibility amount applies to your combined AGI.
Refer to the
1040 instructions (Schedule 1)PDF
for more information on Additional Income and Adjustments to Income.
Example
Adjusted Gross Income (AGI) = Gross Income – Adjustments
Gross Income= Total Income. Income from all sources of income.
Adjustments= Expenses the taxpayer paid for with income that the government deems should not be taxed
Bob’s Income:
- $50,000 Salary/Wages
- $12,000 in rental income
- $8,500 wages earned as a part-time Uber driver
- $500 from interest from bonds
Gross Income = $71,000.
Adjustments from his gross income:
- $250 in educator expenses
- $2,500 in student loan interest
Adjustments = $2,750
Subtracting the Adjustments ($2750) from the Total Income ($71,000), Bob’s AGI is $68,250.
As long as you meet the eligibility criteria for the IRS Free File trusted partner’s offer you selected, you must not be charged for the electronic preparation and filing of a federal tax return. Some IRS Free File trusted partners do charge a fee for state tax preparation. Any state tax preparation or non-qualifying fees must be disclosed on the trusted partner’s IRS Free File landing page.
Important Note: A state tax return is not required to receive a free federal tax return.
