What Are My Alternatives? e-Services Users: If you are unable to complete the Secure Access register you can: Use a third party to transmit returns electronically for you. Large Taxpayers or ACA filers mandated to file electronically must file their return(s) using an approved e-file provider. Below are the current mandates: 1120 Family: Have at least 10 million in assets and filed at least 250 returns 1065 Family: Partnerships with more than 100 partners Form 990: Have at least 10 million in assets and filed at least 250 returns Form 990-PF: File at least 250 returns ACA Information Returns: Filed over 250 Information Returns. The 250 or more requirement applies separately for each type of return and separately to each type for corrected returns. 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.