An E-File site is one where returns
can be transmitted electronically to the IRS. The computer could be, but does not
need to be, connected to the internet during preparation of
the return. Naturally, the return itself is prepared
on the computer.
A site that does not offer E-File services
is one where TaxPayers do not have the option of filing
their returns electronically.
Many 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.
Not all returns can be
filed electronically. Examples of such returns include
ITIN returns, and returns where some 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.
