Because e-file providers cannot use paper forms - it transmits encrypted data in the exact format specified by the IRS/State or the IRS/State could not read it. The IRS/State first finalizes the paper form, then writes the e-file specifications and gives that to e-file providers to develop their software. Then the IRS/State must test with the e-file providers and approve the electronic forms before they can be released so that both ends are compatible. That process usually takes several weeks after the paper version has been released - delays can be on either end.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
