abctax55
Level 15

As long as you don't prepare 10 or more (or is it more than 10??) you aren't required to e-file.   To e-file, an EFIN 'is' required.  Given the current state of affairs, you might want to start on that so you are ready for next year 😉

There is a 'waiver/form' that is supposed to go with the returns, stating the *why* for not e-filing.  

HumanKind... Be Both