Editing Form 1040 (section)

==== Electronic filing ====

The IRS allows US residents for tax purposes to file electronically in three ways:<ref name=efile>{{cite web|url = https://www.irs.gov/Filing/E-File-Options|title = E-File Options for Individuals|publisher = [[Internal Revenue Service]]|access-date = January 1, 2016}}</ref>

* Those with incomes of $66,000 or less may file electronically using IRS Free File, a free e-filing tool (there are some other conditions necessary to be eligible for free filing; in particular, some kinds of income and deductions cannot be handled by free filing).<ref>{{cite web|url = https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free|title = Free File: Do Your Federal Taxes for Free|publisher = [[Internal Revenue Service]]|access-date = January 10, 2017}}</ref>
* It is possible to prepare one's tax return using a [[tax compliance software]] approved by the IRS and have the software file the return electronically.<ref>{{Cite web |title=How tax preparation software is approved for electronic filing |url=https://www.irs.gov/e-file-providers/how-tax-preparation-software-is-approved-for-electronic-filing |access-date=February 19, 2025 |website=Internal Revenue Service |language=en}}</ref>
* One can use a tax professional who has been accepted by the IRS for electronic filing.

Many paid tax preparers are required to file individual tax returns electronically, and most [[tax compliance software]] file electronically on the taxpayer's behalf. Even the tax preparers who are not so required, must file Form 8948 if they choose paper filing, providing an explanation for why they are not filing electronically.<ref>{{cite web|url = https://www.irs.gov/uac/Form-8948,-Preparer-Explanation-for-Not-Filing-Electronically|title = Form 8948, Preparer Explanation for Not Filing Electronically|access-date = January 7, 2015|publisher = [[Internal Revenue Service]]|archive-date = February 10, 2015|archive-url = https://web.archive.org/web/20150210004616/http://www.irs.gov/uac/Form-8948,-Preparer-Explanation-for-Not-Filing-Electronically|url-status = live}}</ref>