An E-File site is one in which returns prepared can be transmitted electronically to the IRS.  The computer could be, but does not need to be, connected to the internet while the return is being prepares.

A site that does not offer E-File services is one where TaxPayers do not have the option of filing their returns electronically.

Most E-File sites offer the option of paper or electronic filing to the Taxpayer.  A few sites designated  as "E-File ONLY" will prepare returns only for Taxpayers who agree to have their returns filed electronically if the return qualifies for electronic filing.

Please note that not all returns can be filed electronically.  Examples of such returns include ITIN returns, and returns where some of the W-2s are not generated by computer.  In such situations, the Site Coordinator makes the final decision on whether or not the return will be prepared.