Millions of taxpayers who missed the April 15 filing deadline for their 2025 federal returns still have a free path to get their paperwork done, according to the IRS. The agency’s latest notice, IR-2026-71, tells filers with adjusted gross income of $89,000 or less that they can use IRS Free File guided software at no cost, even after the deadline has passed. For those who requested extensions, the same tools remain available through the October deadline.
Late filers face growing penalties, but a free option stays open
Every week a return stays unfiled after April 15, failure-to-file penalties and interest continue to accrue. The IRS has urged people in this situation to file as soon as possible, even if they cannot pay what they owe right away, because filing and paying are treated as separate steps. That distinction matters: the penalty for not filing is typically steeper than the penalty for not paying, so submitting a return quickly can limit the financial damage.
The agency’s targeted outreach to late filers represents a shift from the general pre-deadline messaging that dominates most tax seasons. By directing people who already missed April 15 toward Free File by name, the IRS is testing whether specific, post-deadline promotion can push more returns through the door before October. If households earning under $89,000 respond in measurable numbers, the effort could become a template for future years when broad awareness campaigns alone have left a large pool of unfiled returns.
How the $89,000 threshold and two filing paths work
Free File is not a single product. It operates as a public‑private partnership between the IRS and participating tax-software companies. Those companies agree not to charge qualifying taxpayers a fee for filing a federal return. The income gate is straightforward: filers with AGI of $89,000 or less can use guided software that walks them through the return step by step, according to the IRS program page.
The IRS describes this guided option on its main file for free portal, where eligible taxpayers can choose among several online providers that participate in the program. Each provider sets its own additional criteria, such as age or state of residence, but all must honor the $89,000 income ceiling for at least part of their offerings. Taxpayers begin at the IRS site, select a provider that fits their situation, and then complete the return on that company’s platform without paying a federal filing fee.
A second track exists for people who are comfortable preparing their own returns without prompts. Fillable forms provide electronic versions of standard IRS documents with basic calculation support but no interview-style guidance. This option has no income cap, so higher earners who want a free federal e-file path can use it as well. Because these forms mirror the paper versions, they are best suited to taxpayers who already understand which schedules they need and how to report their income and deductions.
Extension filers get the same access. The IRS has confirmed that people who requested extra time can use free filing tools until the October extension deadline. That window is wide enough for procrastinators, but it does not pause penalties or interest on any balance owed, which began accumulating on April 16. Filing before October simply prevents the failure-to-file penalty from growing larger.
Gaps in data and state-level coverage
Several questions remain unanswered in the IRS’s public materials. The agency has not released figures on how many 2025 returns are still outstanding after the April deadline, nor has it published data on how many people have used Free File specifically in the post-deadline window this season. Without those numbers, there is no way to measure whether the targeted outreach is working or how much it reduces the pool of non-filers before enforcement actions begin.
There are also limits to what Free File can do at the state level. Some participating software companies offer free state returns alongside free federal filing, but others charge a separate fee for state forms. The IRS does not control those state prices, and its materials caution that taxpayers should review each provider’s terms carefully before starting a return. In states that run their own free-filing portals, residents may have to use one system for federal taxes and another for state obligations.
Another open question involves awareness. The IRS has promoted the program through a dedicated page urging taxpayers that it is not too late to use Free File, but the agency has not said how many late filers have actually seen or acted on that message. Past seasons have shown that many eligible households never discover the program at all and instead pay for commercial products that offer similar functionality.
For now, the agency’s message to anyone who missed April 15 is simple: file quickly, even if full payment is not possible, and take advantage of any no-cost tools that match your income and comfort level. Guided Free File software can help low- and moderate-income filers complete a return with step-by-step instructions, while fillable forms give confident do‑it‑yourselfers a bare-bones but free way to e-file. Until more data emerges, taxpayers themselves will be the best measure of whether this expanded, post-deadline push is enough to keep penalties in check and reduce the number of returns that never get filed at all.
