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It’s nearly that time again: 2025 tax returns for most filers are due April 15. The U.S. tax code has become highly complicated and often challenging for the average taxpayer. Plenty of help is available from paid tax preparers and accountants, and such expertise is essential for more complex situations. Yet for many Americans, the process remains too difficult and time-consuming. For those taxpayers with relatively simple returns, there are free resources available to ease the burden.
The Internal Revenue Service offers two avenues for no-cost filing through its Free File option, including guided preparation using third-party software, and fillable tax forms that may be completed and submitted online. Around 70% of U.S. taxpayers qualify for one of the free filing options available through the IRS, yet fewer than 3% typically take advantage, according to the Tax Policy Center. In addition, volunteer tax preparers and counselors are available to qualifying households through some local community organizations, universities and the AARP Tax Aide program, thanks to a long-standing IRS partnership.
For the first 125 years of its existence, the United States depended on tariffs and excise taxes to finance its very limited federal budget. A limited income tax on the top earners was enacted during the Civil War but was repealed in 1874. By the end of the 19th century, it had become obvious that tariffs were insufficient to finance an expanding government and were placing an increasing burden on consumers and businesses. An early attempt at levying an income tax in 1895 was ruled unconstitutional. It was only with the ratification of the 16th Amendment in 1913 that a broad federal tax on personal income became a significant source of revenue.
A permanent federal income tax necessitated the introduction of an annual ritual: the tax return. And in 1914, the Treasury Department released Form 1040. And in case you’re wondering, the significance of the number 1040, a former IRS commissioner says it was simply the next available number in the 1000 block of federal forms.
The original Form 1040 was three pages long, and the tax applied to incomes over $3,000 ($97,000 in today’s dollars). Since then, the complexity of personal tax preparation has expanded geometrically and now requires 7.1 billion hours each year at a total cost to the U.S. economy of $536 billion, according to the Tax Foundation. Nearly 2% of the entire U.S. economy involves preparing and paying taxes.
In 2017, the House Ways and Means Committee pledged to simplify the tax code sufficiently that the average American could file their return on a postcard. We’re still waiting, but in the meantime, there are several underutilized resources for taxpayers who need a little extra help.
IRS Free File. The tax man might not be your first thought when it comes to completing rather than auditing your return, but there are two no-cost channels available at IRS.gov under the agency’s Free File initiative, which began in 2003. For households with adjusted gross income below $89,000, filers can select one of eight authorized third-party companies and complete federal returns using their guided software. Each provider has slightly different income limits, and most do not include free state tax returns. From the E-file page at IRS.gov, select “Explore Free Guided Tax Software” to get a list of providers, instructions and helpful tax information.
The IRS also offers fillable forms that allow a taxpayer to complete their return online, including most applicable schedules, itemized deductions and business income. There is no income limit for use of fillable forms, and most include links to publications and instructions. Once completed, the taxpayer can submit the return electronically. Click the “Use Fillable Forms” link to get started and note that you must first create a new account each year.
Voluntary assistance programs. The IRS has also partnered with non-profit organizations and community-based agencies to provide free basic tax preparation or counseling and assistance services to qualifying taxpayers.
The Volunteer Income Tax Assistance program offers preparation of federal income tax returns to individuals or households with incomes below $70,000 or to people with disabilities or limited English language skills. Volunteer tax preparers must complete IRS-approved instruction in tax law and receive IRS certification. In addition, returns are checked prior to filing by a qualified reviewer. Agency statistics show a roughly 95% accuracy rate for volunteer-prepared returns, generally in line with paid preparer results.
Tax Counseling for the Elderly is a similar volunteer assistance program that focuses on taxpayers age 60 or above and tends to specialize more in questions regarding pensions and retirement, questions specifically relevant to seniors.
The majority of local volunteer centers are operated by the AARP Foundation, which has been an IRS partner since 1968 and assisted 1.7 million people during the 2025 tax year, according to its website. Clients do not need to be AARP members to receive assistance. Both the IRS and AARP websites feature a search tool for AARP Tax Aide locations, many of which are hosted by local churches.
In addition, the Urban League of Greater Chattanooga operates a volunteer program center in collaboration with the Department of Accounting at the University of Tennessee at Chattanooga. Use the Vita/TCE Locator Tool on the IRS Free File website to find a location and make an appointment.
MilTax. Active duty service members and their immediate families have access to free filing services and consultation, including up to three state tax returns, through a Defense Department program called MilTax. The service is also available to National Guard members and reserve service members and their families, as well as retired or honorably discharged veterans up to 365 days from their date of discharge, and surviving spouses and children of deceased service members.
The ideal of a substantially simplified tax system remains a worthy goal, but a postcard-size 1040 is not coming soon. Fortunately, thanks to the IRS and a legion of volunteers, help is available today.
Christopher A. Hopkins, CFA, is a co-founder of Apogee Wealth Partners in Chattanooga.