Free Tax Help & Filing for Low-Income

VITA: Free In-Person Tax Preparation

The Volunteer Income Tax Assistance (VITA) program is the IRS's flagship free tax preparation service. Trained and IRS-certified volunteers prepare tax returns at community centers, libraries, schools, churches, and other locations from January through mid-April. You qualify if your household income is under $67,000 (2026 season). VITA sites prepare both federal and state returns for free. They also help you claim credits like the EITC and Child Tax Credit. To find a VITA site near you, use the IRS VITA locator at irs.gov, call 211 (United Way), or call the IRS at 1-800-906-9887. Many sites offer appointments and walk-in hours. Bring: valid photo ID, Social Security cards (or ITINs) for everyone on the return, all income documents (W-2s, 1099s), prior year tax return if available, and bank account information for direct deposit. VITA is available in all 50 states and is completely free -- volunteers receive extensive IRS training.

TCE: Tax Counseling for the Elderly

The Tax Counseling for the Elderly (TCE) program provides free tax help for people age 60 and older. TCE volunteers specialize in issues relevant to seniors: pension and retirement income, Social Security benefits taxation, Required Minimum Distributions, and senior-specific credits and deductions. The AARP Foundation Tax-Aide program is the largest TCE participant, operating at roughly 5,000 sites nationwide. There is no income limit for TCE. Find a TCE/AARP Tax-Aide location at aarp.org/findtaxhelp or call 1-888-227-7669. You do not need to be an AARP member.

IRS Free File: File Online for Free

IRS Free File is a partnership between the IRS and commercial tax software companies. If your Adjusted Gross Income (AGI) is $84,000 or less, you can use guided tax preparation software from IRS Free File partners at no cost for your federal return (some also include free state filing). If your AGI is above $84,000, you can still use IRS Free File Fillable Forms, which are electronic versions of IRS paper forms -- no income limit, but no guidance or calculations. Access IRS Free File at irs.gov/freefile starting in January. Important: go through the IRS Free File page, not directly to the software company's website, or you may be charged. The Free File program covers all major tax situations including self-employment income, itemized deductions, and investment income.

IRS Direct File: Government-Run Free Filing

IRS Direct File is the IRS's own free online tax preparation and e-filing tool. Launched as a pilot in 2024 and expanded for the 2026 filing season, Direct File is available to taxpayers in participating states (25 states plus DC as of the 2026 season, with more being added). Direct File handles W-2 income, Social Security income, unemployment benefits, interest income, the Earned Income Tax Credit, Child Tax Credit, and other common situations. It is entirely free with no upselling, no ads, and no commercial partners. Available at directfile.irs.gov. It includes a live chat feature for support. If your state participates, Direct File can also connect you to a free state filing tool. Check irs.gov/directfile for current state availability.

Earned Income Tax Credit (EITC): Up to $7,830

The Earned Income Tax Credit (EITC) is one of the largest anti-poverty programs in the U.S., and millions of eligible people fail to claim it every year. For tax year 2025 (filed in 2026), the maximum credits are: $7,830 with 3 or more qualifying children, $6,960 with 2 children, $4,213 with 1 child, and $632 with no children. Income limits for 2025: $63,398 (married, 3+ children) down to $18,591 (single, no children). To qualify: you must have earned income (wages, self-employment), a valid Social Security number, be a U.S. citizen or resident alien for the full year, not be claimed as a dependent, have investment income under $11,600, and meet age requirements (at least 25 and under 65 if no qualifying children). Important: if you were incarcerated for part of the year, you can still claim the EITC for the portion of the year you had earned income. The EITC is refundable, meaning you get the money even if you owe no tax.

Child Tax Credit: 2026 Amounts

For tax year 2025 returns filed in 2026, the Child Tax Credit is $2,000 per qualifying child under age 17. Up to $1,700 of this is refundable as the Additional Child Tax Credit (ACTC), meaning you can receive it even if you owe no tax. Income phase-out begins at $200,000 (single) or $400,000 (married filing jointly). A qualifying child must have a valid Social Security number, be under 17 at the end of the year, be your son, daughter, stepchild, foster child, sibling, or descendant of any of these, have lived with you for more than half the year, not provide more than half their own support, and be claimed as a dependent on your return. If you are a noncustodial parent, you generally cannot claim the CTC unless the custodial parent signs Form 8332 releasing the claim. Note: Congress periodically changes CTC amounts, so check irs.gov for the most current figures.

How to File If You Are Homeless

You can file taxes even without a permanent address. Use a shelter address, a friend or family member's address, or a P.O. Box as your mailing address. Many homeless shelters will accept mail for you. VITA sites will prepare your return regardless of your housing situation. If you do not have a bank account for direct deposit, you can receive your refund by paper check mailed to any address, or you can get a prepaid debit card (some VITA sites help with this). If you do not have your W-2s or other documents, the IRS can provide a Wage and Income Transcript showing your reported income -- call 1-800-908-9946 or request online at irs.gov/individuals/get-transcript. If you do not have a Social Security card (but know your number), VITA preparers can look up your SSN through the IRS system.

Tax Obligations While Incarcerated

You are required to file a tax return even while incarcerated if your income exceeds the filing threshold ($14,600 for single filers under 65 in tax year 2025). Prison wages are taxable income, though they are usually below the filing threshold. However, you may want to file anyway to claim refundable credits for the portion of the year you worked before incarceration. Filing while incarcerated: you can file by mail using paper forms (available in most prison law libraries), have a trusted person file on your behalf using a Power of Attorney (Form 2848), or use a prison re-entry program that offers tax preparation. Many incarcerated people are owed refunds from pre-incarceration work. The IRS allows you to file returns for the past 3 years to claim refunds. If you are owed a refund but did not file, there is a 3-year window from the original due date to claim it.

Back Taxes: What to Do If You Have Not Filed in Years

If you have not filed tax returns for previous years, here is what to do: First, do not panic. The IRS wants you to file. In most cases, unfiled returns lead to civil penalties, not criminal prosecution (criminal cases target deliberate tax fraud, not people who fell behind). Step 1: Get your income records -- request Wage and Income Transcripts from the IRS for each unfiled year (free at irs.gov or by calling 1-800-908-9946). Step 2: Prepare and file each missing return, starting with the most recent. You can file by mail or through VITA if returns are not too complex. Step 3: If you owe money, the IRS offers several options. Installment Agreement: pay monthly over up to 72 months. If you owe under $50,000, you can set this up online at irs.gov/payments. Currently Not Collectible (CNC) status: if you genuinely cannot pay anything, the IRS can put your account on hold. Offer in Compromise (OIC): settle for less than you owe if you can prove you cannot pay the full amount. Penalties and interest accumulate on unfiled returns, so filing sooner is always better. The IRS Fresh Start program expanded installment agreement eligibility and OIC access for struggling taxpayers.

Free Tax Software and Other Filing Options

Beyond VITA and IRS Free File, here are other free or low-cost options: Cash App Taxes (formerly Credit Karma Tax): Free federal and state filing with no income limit. Handles most tax situations including self-employment. MyFreeTaxes (United Way): Powered by TaxSlayer, free for people earning under $84,000. Available at myfreetaxes.com. GetYourRefund.org: Connects you with a VITA volunteer who prepares your return virtually -- upload documents online and a certified preparer files for you. Available at getyourrefund.org. IRS Direct File: Free government filing tool in participating states. State free filing programs: Many states offer their own free e-filing systems regardless of income. Check your state's department of revenue website. Important warning: avoid storefront tax preparers that charge high fees or offer instant refund loans -- these are often predatory. Your refund is your money, and you should not have to give up a percentage of it to file.

Frequently Asked Questions

Can I file taxes with no income?

You are not required to file if your income is below the filing threshold ($14,600 for single filers under 65 in 2025). However, you should file if you are eligible for refundable credits like the EITC, Child Tax Credit, or Recovery Rebate Credit, because filing is the only way to receive these payments. Filing a zero-income return can also establish a tax record and may be needed for certain government benefits, housing applications, or loan applications.

Will I go to jail for not filing taxes?

Failing to file is technically a crime, but criminal prosecution is extremely rare and reserved for deliberate tax evasion involving large amounts. The IRS does not pursue criminal cases against people who simply fell behind on filing due to life circumstances. The consequences for non-filing are civil: penalties (5% of unpaid tax per month, up to 25%) and interest. The best thing you can do is file your missing returns as soon as possible. The IRS is much more lenient with people who come forward voluntarily.

Can I file taxes with an ITIN instead of a Social Security number?

Yes. An Individual Taxpayer Identification Number (ITIN) is issued by the IRS to people who are required to file taxes but do not have a Social Security number. You can file using an ITIN for all tax purposes. However, ITIN filers cannot claim the Earned Income Tax Credit. ITIN filers can claim the Child Tax Credit if the child has a valid SSN. To get an ITIN, submit Form W-7 with your tax return. VITA sites can help with ITIN applications.

I was incarcerated and missed filing -- can I still get a refund?

Yes, but there is a time limit. You have 3 years from the original due date of the return to claim a refund. For example, your 2022 tax return (due April 2023) can be filed for a refund until April 2026. After the 3-year window, the refund is forfeited. If you worked before incarceration and had taxes withheld from your paycheck, you are very likely owed a refund. Request your Wage and Income Transcripts from the IRS to find out your income and withholding for each year.

What documents do I need to file taxes?

For most people: valid photo ID, Social Security card or ITIN, W-2 forms from each employer, 1099 forms for other income (self-employment, interest, unemployment, etc.), prior year tax return (helpful but not required), bank account and routing number for direct deposit. If you are missing W-2s or 1099s, request a Wage and Income Transcript from the IRS (free). For credits: Social Security numbers for dependents, childcare provider information for the Child and Dependent Care Credit, and Form 1095-A for the Premium Tax Credit.

How do IRS installment plans work?

If you owe taxes and cannot pay in full, the IRS offers installment agreements that let you pay monthly. Short-term plan (120 days or less): no setup fee. Long-term plan (over 120 months): setup fee of $31 to $130 depending on how you apply and pay (low-income taxpayers may qualify for a fee waiver). You can apply online at irs.gov/payments if you owe $50,000 or less. Interest and penalties continue to accrue on the unpaid balance, but at a much lower rate than most commercial debt. The minimum monthly payment is generally your total balance divided by 72 months. The IRS will not seize your property or garnish your wages while you are in good standing on an installment agreement.

What is an Offer in Compromise?

An Offer in Compromise (OIC) lets you settle your tax debt for less than the full amount owed. The IRS considers your ability to pay, income, expenses, and asset equity. To qualify, you must be current on all filing and estimated payment requirements, not be in an open bankruptcy proceeding, and demonstrate that you genuinely cannot pay the full amount. Use the IRS's Offer in Compromise Pre-Qualifier tool at irs.gov to check your eligibility. Application fee is $205 (waived for low-income taxpayers). Be wary of companies that advertise settling your tax debt for pennies on the dollar -- many charge thousands upfront and have low success rates. You can apply for an OIC yourself using Form 656.

Can I get help with state taxes for free?

Yes. VITA sites generally prepare both federal and state returns for free. IRS Free File partners often include free state filing. Many states operate their own free e-filing systems (check your state's department of revenue or tax commission website). IRS Direct File connects you to a free state filing tool in participating states. If you owe state taxes, most states offer installment plans similar to the IRS, and some have their own amnesty or settlement programs for back taxes.