IRS e-file

E-file is a system for submitting tax documents to the Internal Revenue Service (IRS) electronically, typically via the Internet or a direct connection, without the need for paper submissions. E-filing is available to both individual taxpayers and tax professionals. Tax preparation software with e-filing functionality includes standalone desktop applications and web-based platforms. Tax professionals commonly use commercial tax preparation software provided by major vendors to file returns on behalf of clients. Of the 139.3 million US returns filed in 2007, 79.98 million (or about 57.4 percent) were filed electronically. In 2010, a total of 129.3 million US returns were filed, and 93.4 million were filed electronically: in three years the percentage of returns filed electronically increased to 72.3 percent of total returns. In 2018, 89% of tax returns were filed electronically.

Taxpayers can e-file free using the IRS Free File service, either using an authorized IRS e-file provider's tax software, if eligible, or by using online Free File Fillable Forms from the Free File Alliance. Prior to 2020, the use of a third party was required for IRS e-file, and it was not possible to e-file directly through the IRS website.

In 2020, the IRS made direct e-filing possible through IRS Free File Fillable Forms available to taxpayers of any income level. The Republican Party and commercial tax preparation companies have criticized this free electronic tax filing system and sought to end it.