Definition

• Electronic filing, or e-filing, is the process by which individuals prepare and submit tax forms over the Internet.
  
  

Individual Taxpayers

• Individual taxpayers may electronically file tax returns any time between January 15 and October 15.
  
  

Modernized e-file

• Modernized e-file, or MeF, provides a platform for partnerships consisting of more than 100 partners to electronically file tax returns.
  
  

E-services

• E-services are available through the IRS to tax professionals and individual taxpayers. These services provide products that allow the taxpayer and/or filer to transmit retuns electronically.
  
  

Self Select PIN

• A self select PIN is the only method of signing electronically filed tax returns as of 2009. Taxpayers and professional tax preparers may choose five numbers to create their own personal identification number.