The E-File Approach

Date: Sunday, September 14, 2008
Time: 11 PM
Place: Kitchen

In addition to traditional paper returns, the e-file program is an increasingly popular alternative. Here, the required tax information is transmitted to the IRS electronically either directly from the taxpayer or indirectly through an electronic return originator (ERO). ERO's are tax professionals who have been accepted into the electronic filing program by the IRS. Such parties old themselves out to the general public as "authorized IRS e-file providers." Providers often are also the prepares of the return.
For direc online e-filing, a taxpayer must have a personal computer and tax preperation software with the capability of conveying the info via modem to an electronic return transmitter. Otherwise a taxpayer must use an authroized provider who makes the e-file trnsmission. In most cases the provider charges a fee for the services rendered.
All taxpayers and tax return preparers must attest to the returns they file. For most taxpayers, this attesting can be done through an electronic return signature using a personal indentification number. Information on establishing a Self-Slect PIN can be found in the instructions to Form 1040, Form 1040A, or Form 1040EZ.