In 2005, 52% of taxpayers filed their federal returns electronically. This is far short of the IRS goal of having 80% of returns filed electronically by 2007. Using the e-commerce technology adoption literature, this exploratory study investigates factors that differentiate e-filers from non-e-filers. People who efile perceived e-filing to be less useful measured as convenience, and less expensive than non-e-filers, with convenience making the greatest contribution. The results for perceived usefulness were unexpected. People who e-file also perceived e-filing to be safer but less easy-to-use than those who do not e-file; however, these variables were not significant discriminators of e-filers from those who did not e-file. As the costs associated with e-filing differentiate it from most other consumer e-commerce applications, this study contributes to the e-commerce technology adoption literature. Further, the findings suggest that the e-commerce adoption literature is an appropriate theoretical basis for studying adoption of egovernment applications.