[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303336-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-303336-en":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","the-internal-revenue-services-free-file-program-ffp-current-status-and-policy-issues","The Internal Revenue Service’s Free File Program (FFP) - Current Status and Policy Issues","","Updated January 24, 2022, this report examines the IRS Free File Program (FFP) and the policy questions surrounding broader individual income tax e-filing. It traces e-filing growth, highlights the IRS target of universal e-filing, and details how the FFP enables qualified lower- and middle-income taxpayers to prepare and file returns free through participating software companies. The document reviews the program’s goals, origins, and evolving agreements that shape eligibility, coverage, and IRS authority.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/presentations/","Presentations",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/the-internal-revenue-services-free-file-program-ffp-current-status-and-policy-issues/303336/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/the-internal-revenue-services-free-file-program-ffp-current-status-and-policy-issues/303336.png","ImageObject",442,249,{"name":42,"@type":43},"Fez","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",6,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is the IRS Free File Program (FFP)?","Question",{"text":63,"@type":64},"The FFP allows qualified individuals with adjusted gross incomes at or below a specified threshold to prepare and file federal income tax returns electronically for free using participating tax software companies’ tools.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Why does the IRS aim for a 100% e-filing rate?",{"text":68,"@type":64},"The IRS views e-filing as advantageous because it generally lowers processing costs, reduces error rates, and speeds up processing of tax refunds for individuals who overpaid or had too much withheld.",{"name":70,"@type":61,"acceptedAnswer":71},"How did the FFP originate and develop?",{"text":72,"@type":64},"The FFP traces back to requirements in the 1998 IRS Restructuring and Reform Act and a 2001 OMB directive tied to the E-Government initiative. Implementation in 2002 relied on a partnership model—the Free File Alliance—followed by multiple revised agreements tied to specific filing seasons.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},303336,1790141733,{"code":4,"msg":82,"data":83},"success",[84,88,93,98,103,108,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":86,"slug":87},11,90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":85,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":22},2336478940794,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Updated January 24, 2022  \nThe Internal Revenue Service’s Free File Program (FFP): Current Status and Policy Issues  \nThe option to electronically file (e-filing) federal individual income tax returns began in 1986. Since then its usage has grown considerably. By the end of December 2020, 89% of returns for the 2019 tax year were e-filed. Nonetheless, 17.6 million paper returns were filed for that year.  \nAs a policy objective, the IRS would like to achieve an efiling rate of 100% because of its advantages over paper filing. Generally, e-filing has a lower cost for processing returns and reduced error rates. E-filing also speeds up the processing of tax refunds for individuals who had too much income tax withheld or overpaid their tax during a year.  \nAn element of the IRS’s strategy to promote universal individual income tax e-filing is the Free File Program (FFP) . The program permits individuals with adjusted gross incomes (AGIs) at or below a specified amount ($73,000 for the 2021 tax year) to electronically prepare and file their federal income tax returns, free of charge, using software provided by participating tax software companies, which totaled eight companies at the start of the 2022 filing season. The IRS provides a direct portal on its website for qualified persons to file through the FFP.  \nSince its creation in 2002, the FFP has had three goals:  \n􀁸 Simplify tax preparation and filing for “economically disadvantaged and underserved” taxpayers;  \n􀁸 Provide more services to taxpayers who normally file paper returns; and  \n􀁸 Encourage further growth in e-filing by giving lowerincome taxpayers the opportunity to file their returns free online through software provided by tax software companies.  \nOrigin of the FFP  \nThe FFP has its origin in two sources. One was the IRS Restructuring and Reform Act of 1998 (RRA, P.L. 105- 206). Among other things, the RRA directed the IRS to increase the share of e-filed individual returns to 80% by 2007, with assistance from the private sector. Achieving this goal posed a significant challenge for the IRS, as the efiling rate was 23.5% in the 1998 tax year.  \nThe second source was a directive issued in 2001 by the Office of Management and Budget’s (OMB’s) Quicksilver Task Force to implement President George W. Bush’s EGovernment Initiative. One of the 24 initiatives chosen by the task force was the EZ Tax Filing Initiative. Its main purpose was to help the IRS reach its 80% e-filing goal by 2007 by making electronic tax preparation and filing more  \naccessible to paper return filers without requiring them orthe federal government to pay for commercial tax services. The key to success, senior Treasury officials thought at the time, was for the IRS to establish a “single point of access”for lower-income taxpayers to free online tax preparation and filing services provided by tax software companies.(The IRS did not achieve its 2007 e-filing goal until 2012, when 83% of individual returns were e-filed.)  \nAs a first step in implementing the EZ Tax Filing Initiative, the IRS tried to develop a digitized version of Form 1040 and accompanying schedules and instructions that could be accessed at no cost [through WhiteHouse.gov. It](through WhiteHouse.gov. It) soon became apparent that the IRS lacked the resources and experience needed to efficiently launch such a project. To circumvent these obstacles, in January 2002, Treasury Secretary Paul O’Neill asked IRS Commissioner Charles Rossetti to form a partnership with tax software companies to develop a system for providing free online tax preparation and filing services for lower-income taxpayers. The resulting private-public partnership was known as the Free File Alliance (FFA) .  \nStructure and Evolution of the FFP  \nThe FFP began when the IRS signed an agreement with the 17 original FFA member companies on October 30, 2002. From the start, there was a clear division of authority and responsibility between the IRS and the participating c","cbCaiiX11rWOcXj9","https://ap.wps.com/l/cbCaiiX11rWOcXj9","pdf",700209,"English","# The FFP and e-filing context\n## E-filing growth and policy objectives\n## Program eligibility and IRS portal","[{\"question\":\"What is the IRS Free File Program (FFP)?\",\"answer\":\"The FFP allows qualified individuals with adjusted gross incomes at or below a specified threshold to prepare and file federal income tax returns electronically for free using participating tax software companies’ tools.\"},{\"question\":\"Why does the IRS aim for a 100% e-filing rate?\",\"answer\":\"The IRS views e-filing as advantageous because it generally lowers processing costs, reduces error rates, and speeds up processing of tax refunds for individuals who overpaid or had too much withheld.\"},{\"question\":\"How did the FFP originate and develop?\",\"answer\":\"The FFP traces back to requirements in the 1998 IRS Restructuring and Reform Act and a 2001 OMB directive tied to the E-Government initiative. Implementation in 2002 relied on a partnership model—the Free File Alliance—followed by multiple revised agreements tied to specific filing seasons.\"}]","The Internal Revenue Service’s Free File Program (FFP) - Current Status and Policy Issues | PDF",1789802259]