On August 26, 2026, the IRS reminded taxpayers in IR-2026-101 that people who requested an extension for their 2025 federal income tax return can still use IRS Free File and should consider filing before the October 15 deadline.
Who Can Use IRS Free File
IRS Free File remains available through October 15, 2026. Taxpayers with 2025 adjusted gross income of $89,000 or less can use guided tax-preparation software from IRS trusted partners to prepare and electronically file a federal return at no cost.
Taxpayers whose income exceeds that threshold can use Free File Fillable Forms if they are comfortable preparing their own return. Some participating partners also offer free state-return preparation and filing to eligible taxpayers, but availability and eligibility rules vary by provider.
An Extension to File Is Not an Extension to Pay
A filing extension gives a taxpayer additional time to submit a return, but it does not provide additional time to pay tax owed. The IRS says taxpayers who owe should pay as much as they can as soon as possible to limit potential penalties and interest.
Filing before the deadline may also leave more time to address return issues or arrange payment. Taxpayers expecting a refund can generally receive it sooner by filing electronically and choosing direct deposit, although refund timing depends on the return and the taxpayer’s circumstances.
How to Get Started
Taxpayers should begin from the official IRS Free File page and review the participating providers’ eligibility criteria before selecting an offer. Guided software includes step-by-step instructions and built-in error checks.
Before filing, gather the tax forms and records needed to report income and claim deductions or credits. Confirm that personal information, income documents, bank details, and other entries are complete and accurate before submitting the return.
Why It Matters for Schedule C Filers
A sole proprietor who requested an extension may need complete business income and expense records to finish Schedule C and the federal return. Organizing those records before starting the filing process can help reduce omissions and make questions easier to resolve.
Simple-C helps Schedule C filers keep business income, expenses, and supporting records organized — making it easier to prepare accurate bookkeeping information for a return or tax professional.
This article provides general information, not tax advice. Free File eligibility, filing requirements, penalties, and payment options depend on individual circumstances. Confirm current details on IRS.gov or with a qualified tax professional.