The California Society of Certified Public Accountants has published a list detailing the pros and cons of the tax return e-filing process versus paper filing.

Here, in a nutshell, are their findings:

Pros of e-filing:

• Speedier processing time
• Nearly all forms available online, so most taxpayers can use the service
• Automatic extensions of time, including the second extension, may be filed on-line
• IRS quickly detects processing errors and sends information for required changes electronically
• Software is readily available through a number of sources

Cons of e-filing:

• Without a high-speed connection, preparation takes a longer time than expected
• Complete W-2 form information must be entered which is more time-consuming than simply attaching the forms to the paper return
• Software is not yet fully developed or made available to guide all businesses through the electronic filing system
• Tax returns for deceased taxpayers must still be filed manually
• The absence of a relationship with a tax professional may result in missed deductions or other errors