• The Participant will offer their tax
Internal Revenue Bulletin 2007-46 · 2026-10-03 edition · updated 2026-10-04 · United States
preparation and e-file services to the individual taxpayer. The IRS will not post advertisements offering both free tax preparation and free e-file on the IRS.gov Partners Page. Promotion on IRS.gov of free services, services that include both free tax preparation and free e-filing, is reserved for Free File Alliance members only. Visit www.freefilealliance.org to find out how to become a member of the Free File Alliance or visit www.irs.gov for more details on free file.
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