You can prepare as many returns as you want, and IRS does not require e-filing.  If you file more than 10 returns in a year, then it is required.  Filing a return means mailing it to IRS.  You can prepare a return and let your client file (mail) it.  Now that we have that out of the way, you can also prepare a return and then turn it over to a transmitter.   I think the question here is whether Intuit wants to transmit returns.  A Transmitter sends the electronic return data directly to the IRS. Electronic Return Originators (EROs) may apply to be Transmitters and transmit return data themselves, or they may contract with an accepted third-party Transmitter to transmit the data.