[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"project-72655":3},{"id":4,"name":5,"fullName":6,"owner":7,"repo":5,"description":8,"homepage":9,"htmlUrl":10,"language":11,"languages":10,"totalLinesOfCode":10,"stars":12,"forks":13,"watchers":14,"openIssues":15,"contributorsCount":16,"subscribersCount":16,"size":16,"stars1d":16,"stars7d":17,"stars30d":18,"stars90d":16,"forks30d":16,"starsTrendScore":16,"compositeScore":19,"rankGlobal":10,"rankLanguage":10,"license":20,"archived":21,"fork":21,"defaultBranch":22,"hasWiki":21,"hasPages":21,"topics":23,"createdAt":10,"pushedAt":10,"updatedAt":24,"readmeContent":25,"aiSummary":26,"trendingCount":16,"starSnapshotCount":16,"syncStatus":17,"lastSyncTime":27,"discoverSource":28},72655,"direct-file","IRS-Public\u002Fdirect-file","IRS-Public","Direct File","https:\u002F\u002Fdirectfile.irs.gov",null,"JavaScript",4580,1370,59,18,0,2,14,63.81,"Other",false,"main",[],"2026-06-12 04:01:06","# Direct File\n[Direct File](https:\u002F\u002Fdirectfile.irs.gov) is a service from the United States Government that provides taxpayers the option to electronically file their federal tax return for free, directly with the Internal Revenue Service (IRS). Direct File is an interview-based service that is intended to work as well on a mobile phone as it does on a laptop, tablet, or desktop computer. It is available in English and Spanish and is designed to be accessible to taxpayers who have a variety of attitudes, aptitudes, abilities, and access needs.\n\nDirect File interprets the United States' [Internal Revenue Code (26 USC)](https:\u002F\u002Fwww.irs.gov\u002Fprivacy-disclosure\u002Ftax-code-regulations-and-official-guidance) as plain language questions, the answers to which should be known to taxpayers without need of external instructions or publications. Taxpayers' answers are then translated into standard tax forms and transmitted to the IRS's [Modernized e-File (MeF)](https:\u002F\u002Fwww.irs.gov\u002Fe-file-providers\u002Fmodernized-e-file-program-information) API, which is available for authorized public use. These questions and logic, developed in close collaboration with the IRS [Office of Chief Counsel](https:\u002F\u002Fwww.irs.gov\u002Fabout-irs\u002Foffice-of-chief-counsel-at-a-glance), as well as the associated test cases and scenarios, may be useful for others working on products that need to accurately interpret United States tax law as of Tax Year 2024.\n\nDirect File also incorporates the Fact Graph, a declarative, XML-based knowledge graph data structure that is designed to reason about incomplete information, such as a partially completed tax return. The Fact Graph is written in the Scala programming language; it runs on the JVM on the backend and is transpiled via [Scala.js](https:\u002F\u002Fwww.scala-js.org) to run on the client as well. Direct File's Fact Graph is not domain-specific, and it may be useful to revenue agencies and as a reference for business rules engine implementations.\n\nAlthough Direct File only files federal tax returns, United States taxpayers also have state and local filing obligations. Direct File facilitates the completion of these obligations by enabling taxpayers to optionally import their federal return data into a third-party tool that can file state and\u002For local taxes, without needing to reenter information. This transaction is enabled via a State API, which transfers both standard MeF XML as well as an enriched JSON format that includes additional data elements that were identified as being useful to state revenue agencies to streamline the state tax experience.\n\nDirect File was developed by an in-house team of technologists at the IRS. The blended, cross-agency team included support from [USDS](https:\u002F\u002Fwww.usds.gov) and [GSA](https:\u002F\u002Fwww.gsa.gov\u002F), as well as vendor teams [TrussWorks](https:\u002F\u002Ftruss.works), [Coforma](https:\u002F\u002Fcoforma.io), and [ATI](https:\u002F\u002Fatisolutions.us\u002F).\n\nFor a more details on the program and its history see https:\u002F\u002Fwww.irs.gov\u002Fpub\u002Firs-pdf\u002Fp5969.pdf and https:\u002F\u002Fwww.irs.gov\u002Ffiling\u002Firs-direct-file-for-free\n\n## Where do I start?\nSee [ONBOARDING.md](\u002FONBOARDING.md) if you want to jump into running Direct File locally\n\n## Exempted Code\nNot all source code, documentation and metadata used in the development of Direct File is included in this repository. Specifically, any code or data that is considered Personally Identifiable Information (PII), Federal Tax Information (FTI),\nSensitive But Unclassified (SBU), or source code developed for National Security Systems (NSS), as defined in 40 U.S.C. § 11103, is exempt. Due to these restrictions, certain pieces of functionality have been removed or rewritten.\n\n# Authorities\nLegal foundations for work include:\n* Source code Harmonization And Reuse in Information Technology Act\" of 2024, Public Law 118 - 187\n* OMB Memorandum M-16-21, “Federal Source Code Policy: Achieving Efficiency,\nTransparency, and Innovation through Reusable and Open Source Software,” August 8,\n2016\n* Federal Acquisition Regulation (FAR) Part 27 – Patents, Data, and Copyrights\n* Digital Government Strategy: “Digital Government: Building a 21st Century Platform to\nBetter Serve the American People,” May 23, 2012\n* Federal Information Technology Acquisition Reform Act (FITARA), December 2014\n(National Defense Authorization Act for Fiscal Year 2015, Title VIII, Subtitle D)\n* E-Government Act of 2002, Public Law 107-347\n* Clinger-Cohen Act of 1996, Public Law 104-106\n","Direct File 是美国政府提供的一项服务，允许纳税人免费直接向美国国税局（IRS）电子提交联邦税表。其核心功能包括基于访谈的交互方式、支持移动设备和多种语言，并且能够将纳税人的回答转换为标准税表格式并通过IRS的Modernized e-File (MeF) API进行提交。该服务特别设计了易于理解的问题来解读复杂的税法条款，使得不同背景的用户都能轻松使用。此外，Direct File还集成了Fact Graph技术，这是一种声明式的知识图谱数据结构，用于处理不完整信息如部分填写的税表。此项目适用于需要简化个人或小型企业税务申报流程的场景，同时也为其他开发者提供了参考案例，特别是那些致力于准确解释美国税法的应用程序。","2026-06-11 03:43:01","high_star"]