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1) Save the return as a PDF.
2) Password-protect the PDF file
3) Attach to email
4) Send to CPA email
5) Send a separate email with the password to the CPA email
You may see some that say this is risky. However, this is the method every CPA firm I worked for used at times to send to the client or perhaps the client's attorney upon authorization. The mails may not be any safer.
However, if the file is too large, emailing may not be possible. Then you are left with the mail or a private delivery service
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