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taxmap/pub17/p17-004.htm#TXMP03742d59 Does My Return Have  To Be on Paper?(p9)

You may be able to file a paperless return using IRS e-file (electronic filing). If your 2007 adjusted gross income (AGI) is $54,000 or less, you are eligible for Free File. If you do not qualify for Free File, then you should check out the Partners Page on www.irs.gov for low-cost e-file options.

taxmap/pub17/p17-004.htm#TXMP158a63c2 IRS e-file(p9)

Table 1-4 lists the benefits of IRS e-file. IRS e-file uses automation to replace most of the manual steps needed to process paper returns. As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Using e-file does not affect your chances of an IRS examination of your return.

taxmap/pub17/p17-004.htm#TXMP01085857 Electronic signatures.(p9)

Create your own personal identification number (PIN) and use a tax professional or file your own paperless return electronically. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five numbers, except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.

The Self-Select PIN method requires you to verify your identity. You will be asked to enter your adjusted gross income (AGI) from your originally filed 2006 income tax return, if applicable. Do not use your AGI from an amended return (Form 1040X), math error notice, or other changed amount from the IRS. AGI is the amount shown on your 2006 Form 1040, line 38; Form 1040A, line 21; and Form 1040EZ, line 4. If you do not have your 2006 income tax return, call the IRS at 1-800-829-1040 to get a free transcript of your account. You will also be asked to enter your date of birth (DOB). Make sure your DOB is accurate and matches the information on record with the Social Security Administration by checking your annual Social Security Statement.

If you filed your 2006 tax return electronically, you may use your 2006 PIN to verify your identity instead of your 2006 AGI. Your 2006 PIN is the PIN you used to electronically sign your 2006 tax return.

If you are filing your return electronically using a tax professional, you are required to sign the return electronically. The tax professional will tell you how.

You cannot sign your return electronically (but can still file electronically) if you are not using a tax professional and you are a first-time filer under age 16 at the end of 2007, or if you are attaching or filing certain forms, such as Form 1098-C, 2848 (only for an electronic return signed by an agent), 3115, 3468 (if attachments are required), 4136 (if certificate or statement required), 5713, 8283 (if a statement is required for Section A or if completing Section B), 8332 (or certain pages from a post-1984 decree or agreement), 8858, 8864 (if certification or statement required), 8885, Schedule D-1 (Form 1040) (if you elect not to include your transactions on the electronic STCGL or LTCGL records), or Worksheets 1 through 4 from Publication 517 (or other statement showing the required information and computations). mIf you are using a tax professional, sign your return electronically, and are required to attach or file any of the forms or worksheets mentioned in this caution, you need to use Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, to send a paper copy of the form or worksheet to the IRS.

For more details, visit www.irs.gov/efile and click on "Individual Taxpayers."

A tax professional can, with your authorization, generate a PIN for you.

taxmap/pub17/p17-004.htm#TXMP6ba6d5f0 Form 8453-OL.(p9)

Your return is not complete without your signature. If you are not filing through a tax professional and you are not eligible or choose not to sign your return electronically, you must complete, sign, and file Form 8453-OL, U.S. Individual Income Tax Declaration for an IRS e-file Online Return.

taxmap/pub17/p17-004.htm#TXMP33dcbf60 Power of attorney.(p9)

If an agent is signing your return for you, a power of attorney (POA) must be filed. Attach the POA to Form 8453 or 8453-OL and file it using that form's instructions. See Signatures, later for more information on POAs.

taxmap/pub17/p17-004.htm#TXMP7ce5fbad State returns.(p9)

In most states, you can file an electronic state return simultaneously with your federal return. For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at 
www.irs.gov/efile.

taxmap/pub17/p17-004.htm#TXMP3c3e0020 Refunds.(p9)

You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. With e-file, your refund will be issued faster than if you filed on paper.

As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. See Offset against debts under Refunds, later.

taxmap/pub17/p17-004.htm#TXMP189218b9 Refund inquiries.(p10)

If you do not receive your refund within 3 weeks after your electronically filed return was accepted by IRS, see Past-Due Refund, later.

taxmap/pub17/p17-004.htm#TXMP29d54bd1 Amount you owe.(p10)

To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2008. You can make your payment electronically by credit card or by scheduling an electronic funds withdrawal from your checking or savings account.

See How To Pay, later, for information on how to pay the amount you owe.

taxmap/pub17/p17-004.htm#TXMP142a2cf7 Using Your Personal Computer(p10)

You can file your tax return in a fast, easy, and convenient way using your personal computer. A computer with Internet access and tax preparation software are all you need. Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week.

IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores.

For information, visit our website at 
www.irs.gov/efile.

taxmap/pub17/p17-004.htm#TXMP0148d266 Through Employers and Financial Institutions(p10)

Some businesses offer free e-file to their employees, members, or customers. Others offer it for a fee. Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit.

taxmap/pub17/p17-004.htm#TXMP7d696038 Free Help With Your Return(p10)

Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. To find a site near you, call 1-800-829-1040. Or to find the nearest AARP TaxAide site, visit AARP's website at www.aarp.org/taxaide or call 1-888-227-7669. For more information on these programs, go to www.irs.gov and enter keyword "VITA" in the upper right-hand corner.

taxmap/pub17/p17-004.htm#TXMP0e3bf1ed Using a Tax Professional(p10)

Many tax professionals electronically file tax returns for their clients. You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return.

taxmap/pub17/p17-004.htm#TXMP7f2fff8b
Note.(p10)Tax professionals may charge a fee for IRS e-file. Fees can vary depending on the professional and the specific services rendered.

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