If the IRS has already has a copy of forms that had Tax withheld ( W2's,1099's) why do you have to mail it? Why don't they want it if you efile?
When you e-file your return everything is sent electronically. Computers are comparing the information and cross matching it. If you file by mail the IRS requires you to attach copies of W-2's and 1099's that show tax withheld. Mailed returns are processed differently. Some human at the other end is comparing your paper W-2 to the information in a computer somewhere.
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