Which requirement is NOT necessary for IRS e-file eligibility?

To be eligible for IRS e-filing, certain requirements must be met, which are designed to ensure that the tax return can be processed effectively and securely. Among these, having a valid Social Security Number or Individual Taxpayer Identification Number (ITIN) is essential, as it uniquely identifies the taxpayer and their account with the IRS.

Additionally, providing a U.S. mailing address is important for e-filing, as it establishes residency and is used for any further correspondence related to the tax return.

However, having a U.S. bank account is not a necessary requirement for e-filing. While having a bank account can facilitate quicker refunds via direct deposit, it is not a prerequisite for the electronic submission of a tax return. As such, a taxpayer can successfully file their taxes electronically without the need to hold a U.S. bank account, making this option the one that is not essential for IRS e-file eligibility.

Filing status, which describes the taxpayer's marital situation or household situation for tax purposes, is also significant in determining the tax rates and deductions applicable, but it does not impact the ability to e-file in the same way as the other elements mentioned.