What is Direct File?
Direct File is a simple and secure way to file your federal and state taxes for free. The tool is available in English and Spanish and offers live-chat assistance in both languages. Direct File will be available to more than a third of North Carolina taxpayers for the 2025 filing season.
Who is it for?
In North Carolina Direct File is available to:
- Taxpayers who lived in North Carolina for the entire year and earned all their income in North Carolina
- Taxpayers who claim the North Carolina standard deduction amount
- Taxpayers who claim common North Carolina deductions like the child deduction and deduction for retirement benefits
Federal eligibility is determined by the IRS. Direct File supports:
- Common sources of income (W-2 wages, retirement income, interest, social security payments, and unemployment benefits)
- The federal standard deduction amount
- Common federal tax credits (Earned Income Tax Credit, Child Tax Credit, Premium Tax Credit, Child and Dependent Care Credit)
How does it work?
- Confirm your eligibility using the IRS eligibility checker
- Once you've filed your federal tax return using IRS Direct File, you will be guided to a preparation and filing tool called FileYourStateTaxes to complete your North Carolina return