@e80625 - Because e-fileing does not use paper forms - it transmits encrypted data in the exact format specified by the IRS or the IRS could not read it. The IRS first finalizes then paper form, then writes the e-file specifications and gives that to e-file providers to develop their software. Then the IRS 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.
The IRS rules and instructions for the form are not clear pending clarification form the IRS. (Even though the form instructions are *labeled* 2018 on the IRS website, those are actually the 2017 instructions - seems to be a typo on the website since the 2018 instructions are still pending.
**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.**
