U.S. taxpayers have the option to file their income taxes for free using the Free File Program from the Internal Revenue Service (IRS) if their Adjusted Gross Income (AGI) is $69,000 or less (2019 tax year requirement).   The tax preparer must start the filing process at www.irs.gov/freefile instead of a commercial tax software website in order to avoid being prompted for payment.

The Free File program is part of an agreement between the IRS and the Free File Alliance, a coalition of tax software companies.

Low Income Taxpayer Clinics (LITC) can also provide help to low income individuals with tax issues.