Which of the following is not a requirement for a taxpayer to use the Free File program?

The Free File program is designed to provide eligible taxpayers access to free tax preparation software with specific requirements to ensure the service is utilized by those who need it the most.

One of the key requirements is that taxpayers must have an Adjusted Gross Income (AGI) of $73,000 or less, which establishes a financial threshold for participation. Additionally, having a valid Social Security Number (SSN) is crucial since it identifies the taxpayer and ensures that the tax filings are processed accurately.

Age is another significant factor, as participants must be at least 18 years old, ensuring that they are legally responsible for filing taxes.

However, marital status is not a requirement for using the Free File program. Both married individuals and single taxpayers can take advantage of this program, allowing couples to file together or individuals to file separately. Therefore, the correct answer identifies that the requirement "must not be married" is not applicable, making it the choice that does not align with the program's eligibility criteria.