The Internal Revenue Service is rolling out a free option for filing federal tax returns this year to some residents of a dozen states.

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Arizona, California, Florida, Massachusetts, Nevada, New Hampshire, New York, South Dakota, Tennessee, Texas, Washington State and Wyoming are participating.

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The direct file pilot will be open to low- and moderate-income taxpayers with simple returns. To be eligible, for instance, filers must take the standard deduction and have income limited to wages reported on Form W-2, Social Security or unemployment as well as interest income of $1,500 or less. Gig workers aren’t eligible.