What are my alternatives? e-Services users If you are unable to complete a Secure Access account you can: Use a third party to transmit returns electronically for you. Large taxpayers or Affordable Care Act (ACA) filers mandated to file electronically must file their return(s) using an approved e-file provider. Below are the current mandates: 1120 Family: Corporations required to file at least 10 returns per calendar year are required to file their annual return electronically. 1065 Family: Partnerships with more than 100 partners, and partnerships required to file at least 10 returns per calendar year, are required to file their returns electronically. Form 990: All forms. Form 990-PF: All forms. ACA information returns: Filers required to file at least 10 information returns per calendar year are required to file their annual return electronically. File paper returns. Electronic return originators required to electronically file Forms 1040, 1040A, 1040EZ, and 1041 must attach Form 8948, Preparer Explanation for Not Filing Electronically to paper filed return. Note: Form 8944, Preparer e-file Hardship Waiver Request should not be filed; this qualifies as an administrative exemption. Request a transcript. If you are a tax professional who is actively working with a client to resolve a tax account issue, and you have a power of attorney on file you may call the Practitioner Priority Service (PPS). Foreign filers If you are foreign individual who does not have a U.S. filing requirement and are unable to complete the registration process, you can use a third party to process returns electronically. Refer to frequently asked questions for more information on registering for online tools.
