IRS Direct File, which was offered in 25 states last year, has been discontinued. But one very-much underused, free program remains for 2026.

The IRS kicked off its tax season Jan. 27 and has issued statistics through Feb. 21. Both tax professionals and do-it-yourselfers seem to be lagging a bit when it comes to filing early returns. The ...

Forbes contributors publish independent expert analyses and insights. Admitted NY Bar and US Tax Court, covers US international tax law. A Substitute for Return is a tax return prepared by the IRS ...