The fee is for the preparation of your tax return whether e-filed or printed to mail in. There is only one fee for tax preparation. There are not separate fees for e-filing. Many people choose to just print their tax returns to send through the mail. Many choose to e-file the returns. Others are unable to e-file the tax returns successfully to the IRS and need to print the tax returns to mail. There is only one fee for tax preparation whether the tax returns are mailed or e-filed.