Prior to e-filing with the IRS, tax preparation firms must apply to be an authorized IRS e-file provider. Apply as early as possible to be sure of approval before January 1 of the new year. There may be delays in processing applications for new applicants. There is no pre-application process with New Mexico. NOTE: To use federal/state e-file, you must be sure that you are approved by the IRS for the fed/state program. Further, the software you use must be approved by New Mexico for e-filing New Mexico returns.