All returns must be completely paid for before electronic filing is initiated, or before the paper copies are delivered.
Those local clients not wishing to file electronically will also receive sufficient copies ready for mailing to US authorities, with instructions where to file. An electronic file of the final return or other document will be sent to all internet-initiated returns. All amended returns are paper returns and must be mailed. If possible all paid preparers are required to file all returns electronically.
Not all states accept electronic filing from paid providers without separate registration by the provider for that state or if you have a foreign address. Therefore, it may not be possible to e-file in all states. In these cases, a paper state return will be provided.