When using Taxfyle to connect with clients and potential tax preparation jobs, you will connect with them through two separate functions that impact whether e-filing is required of you.
Retail (B2C) - You will communicate directly with the client, use your own tax preparation software, and sign/file the returns. For this side, you will need to consider the efile cost since you will be covering it. Every software is different, some options may offer unlimited e-filing options, others charge for e-filing. Depending on which situation you have with your software, if it has an e-filing fee, that would be covered by you.
Outsourcing (B2B) - You will not directly communicate with the taxpayer, only a point of contact at the firm/practice. The firm will be providing the software access, and you will only be preparing the returns while the firm signs/files. For this side, since you are not signing and filing you will not need to consider the efile cost on your end.