Significance

• E-file allows taxpayers to complete and submit their returns online. This adds convenience for the taxpayer and reduces administrative costs for the IRS.
  
  

Features

• E-file allows filers to file tax returns from January 15 through October 15. Taxpayers can also pay any tax owed using the Electronic Federal Tax Payment System (EFTPS).
  
  

Considerations

• As of 2009, only current-year tax returns can be e-filed. Prior-year returns must be mailed to the IRS office that processes tax returns for your region.
  
  

Exceptions

• Taxpayers who have already filed a return and wish to make changes to the return cannot use e-file to make the adjustment. Any adjustments to an original return are done via an amended return.
  
  

Warning

• It is the taxpayer's responsibility to ensure that an e-filed return is successfully submitted to the IRS. In most cases, you will receive an email from the online tax-preparation software advising you as to whether your return was submitted or rejected.