Why Do I Have to Mail My Tax Return Instead of E-Filing?

Filing taxes electronically is the preferred method for most taxpayers due to its speed and convenience. However, some individuals must mail a paper return instead, which can be frustrating.

This requirement often stems from unsupported tax forms, verification issues, or state-specific restrictions. Understanding these factors can help you determine why you’re being asked to file by mail and how to avoid it in the future.

State-Specific Limitations

Some states impose restrictions on electronic filing, forcing taxpayers to submit a paper return. These rules vary based on residency status, income level, or specific deductions and credits. For example, nonresidents or part-year residents with income from multiple states may have to file by mail due to the complexity of allocating income across jurisdictions—something many e-filing systems cannot handle.

Certain state tax credits and deductions also require paper filing. Historic preservation credits or agricultural exemptions, for instance, often demand additional documentation that cannot be submitted electronically. Mailing a return ensures all necessary paperwork is included for review.

Security concerns can also lead to e-filing restrictions. States experiencing high levels of tax fraud may require first-time filers or individuals with past identity theft issues to submit paper returns. Some states mandate additional verification, such as a copy of a driver’s license, which must be mailed.

Incompatible Tax Forms

Some tax forms are not supported by the IRS’s electronic filing system, requiring taxpayers to mail their returns. Forms involving complex calculations, special elections, or extensive supporting documentation often fall into this category.

For example, Form 1045, which allows taxpayers to carry back net operating losses to prior years, must be mailed due to its detailed calculations and prior-year tax data. Similarly, Form 2555, used for the Foreign Earned Income Exclusion, sometimes requires paper filing when multiple foreign tax credits or treaty-based positions are involved.

Businesses also face e-filing restrictions. Form 3115, used to request a change in accounting method, must be mailed due to the complexity of IRS review. Trusts, estates, and partnerships filing Form 1041 or Form 1065 may also need to submit paper returns, particularly if they include appraisals or extensive supporting schedules.

Some deductions and credits require additional documentation that e-filing systems cannot process. For example, Form 8283, used for non-cash charitable contributions over $500, requires an appraisal for donations exceeding $5,000. Since the appraisal summary must be attached, the return must be mailed.

Incomplete Electronic Signatures

Electronic signatures are required for e-filing, but errors can lead to rejection, forcing taxpayers to file by mail. The IRS verifies electronic signatures using a self-selected PIN or the previous year’s adjusted gross income (AGI). If the AGI entered does not match IRS records—often due to processing delays or amended returns—the system rejects the submission.

Joint filers face additional complications. Both spouses must provide their correct prior-year AGI or PIN. If one spouse did not file a return the previous year, the system may not recognize their information, causing an error. Name changes due to marriage or divorce can also create mismatches if the Social Security Administration has not updated its records.

Taxpayers using third-party preparers may encounter issues if the preparer’s electronic filing identification number (EFIN) is not properly registered with the IRS. Paid preparers must sign returns with their Preparer Tax Identification Number (PTIN) and EFIN, and any mismatch can trigger a rejection. This is particularly relevant for those using a new tax professional.

Address or Identity Verification Issues

Discrepancies in personal information can cause an IRS rejection, requiring a paper return to resolve the issue. A mismatch between the name, Social Security number, or Individual Taxpayer Identification Number (ITIN) on the tax return and IRS records is a common reason for e-file denials. This often happens when a taxpayer changes their name due to marriage or divorce but has not updated their records with the Social Security Administration.

Address inconsistencies also create problems, especially for those who have moved recently. If the IRS has a different address on file than what is listed on the return, the system may flag it as a fraud risk. Mail forwarding with the U.S. Postal Service does not automatically update IRS records. Taxpayers must submit Form 8822, Change of Address, separately to ensure their information is current.

Large Attachments or Receipts

Some tax filings require extensive supporting documentation that cannot be submitted electronically, making paper filing the only option. When a return includes numerous attachments, such as receipts, appraisals, or legal agreements, the IRS may require a mailed submission to ensure all necessary records are reviewed.

For example, Form 8283, used for non-cash charitable contributions over $500, requires an appraisal for donations exceeding $5,000. The IRS mandates that the appraisal summary be attached to the return. Similarly, Form 8594, used for asset acquisitions, requires purchase agreements and allocation schedules, which are often too detailed for e-filing systems. Taxpayers claiming casualty losses on Form 4684 may also need to provide repair estimates, insurance statements, or other documentation that exceeds e-filing limitations.