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Any preparer can e-file returns without restriction. Select one: a. Incorrect: Only IRS-affiliated offices can file electronically without restriction. Otherwise, there exists a per-return cost.

Any preparer can e-file returns without restriction.

Select one: a. Incorrect: Only IRS-affiliated offices can file electronically without restriction. Otherwise, there exists a per-return cost. b. Incorrect: The preparer must become an ERO and obtain an EFIN in order to e-file the return. c. Correct: Anyone can always e-file. d. Incorrect: No preparers can legally e-file the return.

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