Requirement a. How does one file a tax return electronically? (Select all steps required to e-file with commercial tax software.) A. Contact an IRS agent to schedule a date/time to submit the return. B. Submit return for review by a CPA. C. Obtain a Personal Identification Number from the IRS. D. Prepare the tax return (offline and upload, or online) E. Purchase or download approved software. F. Transmit the return to the IRS. G. None of the above. Taxpayers cannot file a tax return electronically (only paid tax preparers can e-file)