If a taxpayer wants to e-file in January, what must they have to do so?

To e-file a tax return in January, the taxpayer must have their W-2 form. The W-2 form is a critical document that reports an employee's annual wages and the amount of taxes withheld from their paycheck. This form is typically provided by employers by the end of January, and it includes vital information needed to accurately prepare and e-file a tax return.

Having the W-2 allows the taxpayer to report their income correctly, claim any applicable deductions, and ensure that the information matches that which is reported to the IRS. Without this document, a taxpayer may either face delays in filing their taxes or risk submitting incorrect information.

While the last paystub or other documentation might provide estimates of income, they do not constitute the official record required for tax filing. Similarly, Schedule C is relevant for self-employed individuals, and Form 4868 is used to request an extension for filing rather than being a requirement for e-filing itself. Therefore, the W-2 is the necessary document needed to e-file in January.