There are two options for e-filing payroll taxes: using an IRS-approved Modernized e-File (MeF) Provider or paying an IRS-authorized tax professional. For the first option, you will need to purchase a monthly subscription and may pay additional fees to file returns. You will need to hire a tax professional's services for the second option. Payroll providers can charge monthly, hourly, or consult for their services, with cost increases based on the number of employees.