What is Direct File?

Direct File is a service that provides taxpayers

the option to electronically file their federal tax

return for free, directly with the IRS. Learning

from IRS’s experiences with Economic Impact

Payments and the Advance Child Tax Credit,

Direct File is an interview-based service that is

intended to work as well on a mobile phone as it

does on a laptop, tablet, or desktop computer. It

is available in English and Spanish and is

designed to be accessible to taxpayers who

have a variety of attitudes, aptitudes, abilities,

and access needs.

Customer support is a critical part of the taxpayer experience of Direct File, with bilingual live

chat provided by IRS assistors who can offer technical support and basic clarification of tax

law questions. As a result, this function is embedded within the operations of the service itself.

1 IRS. IRS Report to Congress: InflaƟon ReducƟon Act §10301(1)(B) IRS-run Direct e-File Tax Return System. htps://www.irs.gov/pub/irs-pdf/p5788.pdf

2 Commissioner Werfel. Leter to Secretary Yellen, May 16, 2023. htps://www.irs.gov/pub/newsroom/leter-tosecretary-yellen-direct-file.pdf

6

A “one team” approach promotes a holistic experience for taxpayers and creates feedback

loops to continuously improve the Direct File product in response to customer support

questions.

Although Direct File only files federal tax returns, taxpayers also have state and local filing

obligations. Direct File facilitates the completion of these obligations by providing a seamless

experience in which taxpayers can optionally import their federal return data into a third-party

tool that can file state and/or local taxes, without needing to reenter information.