Can a taxpayer e-file their tax return if they owe taxes?

A taxpayer can indeed e-file their tax return even if they owe taxes, which is why the correct answer is that they can do so regardless of their tax obligation. The e-filing system does not restrict filing based on whether taxes are owed. Taxpayers have the option to e-file their returns to expedite the process and then choose how they want to manage their tax payments.

When e-filing, individuals have a variety of payment options available to settle any amounts owed, including electronic funds withdrawal, checks, and credit cards. Therefore, a taxpayer's ability to e-file is not contingent upon having already fulfilled their tax payment obligations.

The other options suggest limitations or requirements that don't align with the flexibility provided by the IRS for e-filing. By understanding that e-filing is an option available to all taxpayers irrespective of their owed balance, it reinforces the accessibility of the system for timely tax return submissions.