Taxpayers can file taxes online by using the forms available on the IRS website, by using commercial tax software or through an authorized e-file provider, says the IRS. Taxpayers using the forms from the IRS can e-file for free.
Taxpayers looking to file their tax return line via the IRS can transmit a maximum of five tax returns using the IRS tax preparation software. The electronic return transmitter coverts the file sent to the IRS into a IRS-specific format, and the form is transmitted to the IRS. The IRS reviews the return and notifies the transmitter, who then notifies the taxpayer whether or not the return has been accepted, says the IRS. Approximately 89 percent of returns are accepted the first time they are transmitted. The IRS does not charge a fee to e-file, but a transmitter offering the e-file service may charge a transmission fee.
Any supporting documentation that is required with the tax return needs to be mailed to the IRS along with Form 8453 within three business days after the taxpayer receives acknowledgement that the IRS accepted the tax return. Taxpayers need to include their name, address and Social Security number on Form 8453, says the IRS.