Taxpayers can file income taxes through the IRS website via a third-party software provider, explains the US Tax Center. In order to use the Free File program, taxpayers must meet certain requirements. Taxpayers who do not qualify for Free File can still use certain forms for free through the IRS.
As of 2015, one of the requirements to file through Free File is that the taxpayer must not have more than $60,000 in income for the year, explains the IRS. Those who make more than $60,000 can utilize the free fillable forms. The fillable forms can still be filed electronically, but must use the authorized tax preparation software program.