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Electronic filing (e-filing) adoption for tax income purposes is limited in developing countries as the practices of financial accounting and reporting, as well as digitalization in accounting systems, are more prevalent in developed countries. This paper investigates the determinants of e-filing usage in the context of emerging economies such as Jordan. Building on the Technology–Organization–Environment framework (TOE), the study proposes that the effects of relative advantage, top management support, and IT infrastructure as new variables on e-filing adoption and trust in the e-filing systems are positive. The study also proposes that trust in the e-filing system affects e-filing adoption and mediates the influence of relative advantage, top management support, and IT infrastructure on e-filing adoption. Data were collected from 315 respondents and analyzed via Smart PLS. Relative advantage and top management were found to affect the adoption of and trust in e-filing. In addition, trust in the e-filing system affects e-filing adoption and mediates the impact of relative advantage and top management support for e-filing. Therefore, decision-makers should develop a mechanism to increase trust and the benefits of using e-filing for income tax purposes. [ABSTRACT FROM AUTHOR]