205. Requirement that electronically prepared paper returns include scannable code (a) In general Subsection (e) of section 6011 , as amended by section 203(b) of this Act, is amended by adding at the end the following new paragraph: (6) Special rule for returns prepared electronically and submitted on paper The Secretary shall require that any return of tax which is prepared electronically, but is printed and filed on paper, bear a code which can, when scanned, convert such return to electronic format. . (b) Conforming amendment Paragraph (1) of section 6011(e) is amended by striking paragraph (3) and inserting paragraphs (3) and (6) . (c) Effective date The amendments made by this section shall apply to returns of tax the due date for which (determined without regard to extensions) is after December 31, 2018. 206. Authentication of users of electronic services accounts Beginning 180 days after the date of the enactment of this Act, the Secretary shall verify the identity of any individual opening an e-Services account with the Internal Revenue Service before such individual is able to use the e-Services tools.