Taxpayers can now begin e-filing their individual income tax returns.

“Choosing IRS e-file is the quick, easy and smart way to get your taxes done,” said Terry Lutes, Director of Electronic Tax Administration.

E-filing requires the right income documents. Taxpayers should have copies of all the Forms W-2, W-2G and 1099-R they expect to receive before they e-file. These forms report wages, gambling income and retirement income. In addition, tax professionals are prohibited from submitting electronic returns to the IRS without getting all forms W-2, W-2G, and 1099-R from the taxpayer. Payers should provide these forms to the recipients by January 31, 2003.

E-filers using a personal computer enter the data from forms W-2, W-2G, and 1099-R themselves. This is similar to attaching the forms to the face of paper tax returns. Taxpayers who rely on end-of-the-year pay stubs to submit tax returns sometimes may not have complete, accurate tax information. For example, some pay stubs do not separate pre-tax deductions — such as 401(k) contributions — from total income.

Almost 47 million Americans chose IRS e-file options in 2002 — 16 percent more than the year before. The IRS expects about 54 million e-filers in 2003.

The IRS provides information on its Web site, www.IRS.gov, about how individuals can e-file.