[1] The IRS stipulates filers must have an adjusted gross income (AGI) of $84,000 or less for tax year 2024 to qualify,[1] but participating companies can set their own requirements and restrictions.
[11] A 2019 audit of the Free File system by the Treasury Inspector General for Tax Administration found that "the process taxpayers must follow to participate in the Free File Program is obscure and complex, and there is a lack of adequate advertising and oversight of the Program by the IRS".
[15] The Free File Alliance (FFA) was largely organized by Intuit, and guided by a former lobbyist for the company.
In 2019, ProPublica reported that tax preparation agencies used the Free File Alliance to head off the potential "encroachment" by the IRS, which could offer its own tax preparation service or introduce return-free filing.
[19] In 2007, Alliance members agreed to remove controversial ancillary offerings such as refund anticipation loans from the program, after half of Free File users making ancillary purchases stated their purchases were not intended.