Direct File, e-File Project for IRS Tax Returns

File, e-File
Taxes Direct

Direct File is a limited pilot project provided by the IRS. Based on certain requirements, taxpayers can electronically file 2023 year tax returns directly with the IRS if they live in certain states - see below.

If you prepare and e-file your taxes directly via eFile.com, the Direct File qualifications or requirements below do not apply. Since limited states are participating in the IRS Direct File program, e-File your IRS and state taxes together on eFile.com instead so you do not need to mail in your state return(s).

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What Are the Direct File Qualification Requirements?

To file online anywhere, you will need:

  • A Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) for yourself, your spouse, or dependents you claim
  • An Adoption Taxpayer Identification Number (ATIN) for an adopted dependent.

On IRS Direct File, you will also need:

  • A current driver's license, state identifying document, or passport for yourself
  • An ID.me account - the program will help you create one.

When you file with eFile.com, you will need a valid SSN or ITIN (required by law) and an ATIN if you have an adopted dependent without an SSN or ITIN (required). You do not need a driver's license, but a license or state identification card can be used as an extra layer of security and may be required to e-file certain states. An ID.me account is never required on eFile.com.

Unlike eFile.com, Direct File is limited to certain income, healthcare, tax credit, and tax deduction types - learn these details below.

What Types of Income Qualify for IRS Direct File?

The tool limits what types of income you can have; the below types allow you to use it:

This means you cannot use IRS Direct File for the following income types:

Important: all of the above income types are supported here on eFile.com.

What Deductions Can I Claim for IRS Direct File?

The IRS tool only supports the standard deduction which means you cannot use it to itemize your deductions via Schedule A. Also included are:

This means you cannot use IRS Direct File to claim the following deductions:

You can claim all of the above here on eFile.com.

What Healthcare Qualifies for IRS Direct File?

The type of healthcare you had may affect whether or not you can use IRS direct file. You can use it if you receive:

  • No health insurance
  • Health insurance through your employer
  • Medicare
  • Veterans Affairs (VA) health care
  • Private health insurance
  • Your state's Medicaid or Children's Health Insurance Program (CHIP).

You can use the IRS tool if you received a 1095-B or 1095-C. You cannot use the IRS Direct File if you have health insurance marketplace and receive a Form 1095-A - you can use eFile.com to add this form to your return and claim the Premium Tax Credit.

What Credits Are Available for IRS Direct File?

The IRS tool limits certain credits - eFile.com does not! The below credits are supported on the IRS tool:

This means that the following are not supported on IRS Direct File:

Do IT Less Taxing

On eFile.com, the above limitations do not apply to your return. You can claim all the available tax credits and deductions for individuals plus choose to itemize deductions if it benefits you more. You can also add income from self-employment as well as all other 1099 sources as an individual.

Which States Can Use Direct File?

Only eligible taxpayers who resided in any of these 12 states will have access to the Direct File pilot program:

The Direct File pilot does not prepare state returns together with the IRS tax return. Residents in Arizona, California, Massachusetts, and New York will be guided to state-supported tax tools on how to prepare respective state tax returns. Residents of Washington state can apply for the Working Families Tax Credit by filing a WA state return.

File your IRS and state returns on eFile.com so you do not have to go to separate sites and spend time re-entering all your information. Add all your details once, eFileIT, and be done with IT. It = Income Taxes.

You can also e-file multiple state returns together for one low price and not have to mail anything.

Important: You can only e-file your state return with your IRS return - in other words, you cannot file e-file your IRS return on one website and then e-file your state return on another site. Thus, prepare your returns together on eFile.com.

How to Start My Return(s) on eFile.com?

Every taxpayer on eFile.com starts a tax return for free.

Subsequently, many taxpayers qualify for free tax returns. Only taxpayers who have more complicated returns and thus require more tax forms are required to pay a tax preparation fee; e-filing is included and is free.

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