• Electronically filing your taxes is quicker and more accurate than paper filing.A young woman holding a pen, doing her taxes image by Christopher Meder from Fotolia.com
  
  The IRS encourages citizens and businesses to file their taxes electronically to ensure faster refunds and greater accuracy on returns. According to the University of California, electronic filing is "the fastest, safest and most accurate way of filing a tax return and reduces the risk of errors compared to filing a paper Form 1040." The IRS has rules specifically for electronic filing. Knowing these rules will ensure that completing your tax return is relatively pain free. Consult a tax professional if you do not feel comfortable preparing and filing your own taxes.
  
  

Individuals and Couples

• Individuals and couples that make less than $57,000 per year are able to file their taxes electronically at no cost through the IRS's "Free File" program (see "Resources"). Before you begin your tax return, gather a copy of the previous year's tax return, Social Security numbers for everyone in your family and any tax forms that you have for the tax year you are filing. Have any receipts that you will be using to claim deductions and mileage reports if you will be claiming vehicle expenses.
  
  

Businesses and Partnerships

• The size of your partnership determines whether or not it must e-file. Firms that have 101 or more partners must file their returns using the MeF platform, but for firms with less than 100 partners electronic filing is encouraged but not mandatory. Large and medium size corporations must file electronically if their revenues exceed $10 million or if they file more than 250 returns a year or more. Tax professional must use software that fulfills the IRS requirements. The IRS will fine you if your tax preparer does not use the proper software.
  
  

Charities and Non-Profits

• Tax-exempt organizations with less than $25,000 gross revenue annually may have to file an e-postcard if they do not have to file a Form 990 or 990-EZ. Charities and non-profits with assets totaling more than $10 million or organizations who file 250 or more returns annually must file their tax forms electronically. A charity or non-profit can request a wavier from these requirements if they can show the IRS that meeting the requirements would be a hardship on them for financial or technological reasons. To ask for a waiver, the charity or non-profit must file a written request with the IRS.