Electronic filing (also referred to as E-File and E-filing) is the process of submitting tax returns over the internet via properly certified tax software. To file a return electronically, the individual needs to be an Authorized IRS e-File Provider.

At the end of this course, the student will be able to do the following:

• ·         Understand the different e-filing options.


• ·         Know which form(s) to use when the taxpayer opts out of e-filing.


• ·         Identify which forms are unable to be e-Filed.