The IRS Web Site and E-Filing

Taxpayers interested in further information on the IRS, or wishing to file their returns electronically, may visit the IRS Web site at www.irs.gov. The home page contains links to information for individuals, businesses, charities and nonprofit organizations, government entities, tax professionals, and retirement planning.

There are two philosophies on how to ensure that every person pays their fair share of taxes: education and enforcement. While it never adopts just one philosophy, over the past few years the IRS has made a strong effort at educating taxpayers, believing that this will ensure the greatest compliance with tax laws. Along these lines, the IRS includes timely articles on its Web site (and all the forms and publications), designed to help taxpayers navigate the complex tax laws. The tax laws change frequently, and the Web site will report these changes on the home page. Furthermore, there is often information put out by the IRS's Criminal Investigation Division (CID) about the latest tax scams and frauds that taxpayers should know about and avoid. The September 11, 2001 terrorist attacks had an impact on our tax laws, as Congress and the IRS provided tax relief in many instances to affected individuals and businesses. This information can also be found on the IRS Web site.

The IRS will also alert taxpayers of approaching deadlines (for instance, the April 15 filing deadline) with red-letter links that stand out from other links on the site. If you don't find the information you are looking for on the home page, there is a strong search feature that will locate your topic of interest. Finally, the IRS Web site provides information on electronically filing your tax returns.

Keeping pace with the new world of electronic commerce, the IRS now allows taxpayers to file their returns electronically through its e-file program. Taxpayers who wish to e-file do not do so directly through the IRS Web site, but rather through an IRS e-file partner like H&R Block, TurboTax, or some other tax preparation Web site.
While e-file is not free for everyone, the IRS provides information on several no-cost e-file opportunities, all of which can be found on their Web site. For example, www.taxcite.com provides free tax-preparation and e-filing for qualified individuals with AGI of $25,000 or less. The IRS partners with many tax preparation companies and Web sites to bring about low- and no-cost e-filing to taxpayers. As a student, you most likely will qualify for free e-filing. To check the companies and Web sites that offer this service to you, go to www.irs.gov/efile.

In 2001, the IRS strongly encouraged taxpayers to e-file because all of the mail being sent to the IRS had to be screened for anthrax. As a result, it took the IRS longer to process returns; those who e-filed, however, had their returns and refunds processed much faster.