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Secretary of the Treasury

The head of the U.S. Department of the Treasury, who oversees the Internal Revenue Service (IRS).

Internal Revenue Code of 1986

The main body of federal tax law in the United States, as amended over time.

Return of tax

A formal document, such as a tax form (e.g., Form 1040), that a taxpayer files with the government to report their income, deductions, and calculate their tax liability.

Claim for refund of tax

A formal request made by a taxpayer to the government to receive money back that they overpaid in taxes.

Direct File

An electronic tax preparation service operated directly by the Internal Revenue Service (IRS) that allows eligible taxpayers to prepare and file their federal tax returns for free, without using third-party software or preparers.

IRS Free File Program

A partnership between the IRS and private tax software companies that offers free tax preparation and e-filing to eligible taxpayers, typically based on income.

Qualified return preparation program

Programs, often run by volunteers, that provide free tax preparation assistance to eligible taxpayers, such as the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs.