IRS Direct File Pilot Program›Introduction
Background
0524 Publ 5969 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
In accordance with §10301(1)(B) of the Inflation Reduction Act (Public Law No. 117-169,
enacted August 16, 2022), in May 2023 the Internal Revenue Service (IRS) delivered to
Congress a report on a potential IRS-run free direct e-file system (Direct File) 1 . After reviewing
the report, the U.S. Department of Treasury directed the IRS to pilot Direct File in filing season
2024 to gather data to further assess issues identified in the report before deciding whether to
deploy a full-scale Direct File solution. 2
The limited pilot required the IRS to confront the three core operational challenges identified in
the Report to Congress: 1) developing an accessible, accurate, and secure technology
product that would meet taxpayer expectations; 2) providing robust and integrated customer
support; and 3) facilitating the filing of state and local income taxes.
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