One really neat feature of SharePoint is that you can allow people to send emails to your SharePoint server and have the emails and their attachments be added to a List or a Library. For example, if you have a help desk Discussion list, then you could allow users to send their questions as emails to the discussion where they appear in the SharePoint list along with any attachments.
Step 1: Enable Your SharePoint Server as an SMTP Server:
For starters, you’ll have to update your SharePoint Server to also be an SMTP Server that will know what to do with the incoming emails. You will need administrative access to the server to be able to make this change.
1) In the Server’s Add Roles and Features Wizard, make sure that IIS and the IIS Management studio are installed under Server Roles.
2) In the Server Features section check the SMTP Server option. If a prompt comes up to also install related components, agree to this, as these are needed for the machine to act as an SMTP server.
Step 3: Enable SharePoint to Accept Incoming E-Mail
Now that your SharePoint server has been set up as an SMTP server, you’ll need to tell SharePoint at a global configuration level how you would like it to handle incoming emails.
To start, open up SharePoint 2013 Central Administration (I usually do this on the server itself, but if you know the URL, you can just browse there from your own machine)
When the Central Administration screen appears, click under System Settings on the left hand side navigational bar.
Then under the section: E-Mail and Text Messages (SMS), Click the option Configure incoming e-mail settings.
When you are in the Incoming E-Mail Settings screen, click the Yes radio-button to Enable sites on this server to receive e-mail? and easiest is to leave the Settings mode set to Automatic.
Most importantly, make sure to write down the incoming e-mail server display address shown on this management screen. This is part of the address where you will need to tell your users where to send their emails.
Allowing Incoming Emails at the Site Level
After you have set up incoming email handling at the server level, you’ll have to Activate the SharePoint Server Publishing Infrastructure at the Site level.
To do this, browse to your SharePoint site and click the cog at the top right of your browser window so that you can click the option to edit: Site Settings
In the Site Settings screen, look for the Site Collection Administration heading. Then below the heading, click on an option titled: Site collection features.
On the Site collection features page, scroll down the list of configuration options until you find one called SharePoint Server Publishing Infrastructure. Once you’ve found this, click the Activate button. Now SharePoint will know to allow users to send emails to your site (the description for this is incredibly cryptic though in my opinion).
Once you have Activated the SharePoint Server Publishing Infrastructure option, you are ready for the final step to enable incoming email content to your Lists.
Step 3: Set Up Your SharePoint List to Accept Emails
Finally, you’ll need to enable receiving emails in the List itself. To do this, browse to the list in your SharePoint site and then click the List tab in the top left tab to get List-related options. Then Click on the List Settings toolbar option (near the far right). Once you are in the List settings page, look for the Communications heading and click the option to manage Incoming e-mail settings. Once in this page, click Yes to the option Allow this list to receive e-mail. If you want to accept attachments, also remember to click the Yes option for Save e-mail attachments
Don’t forget to write down the E-mail address listed here, which should be something like:
YourListName@SharePointServerURL.com
Now try opening up Outlook and send an email to the address you saw in the step above. It can take a minute or two to appear, and you’ll need to refresh the page, but eventually your email should show up in your list.
Justin Cooney 
Thank you, Justin for this simple yet informative post.
Thank you, Justin for this simple yet informative post.