Can an enrolled agent e-file a deceased taxpayer's final return?

An enrolled agent can e-file a deceased taxpayer's final return under specific conditions. The correct answer highlights that it is permissible to e-file if the return pertains to the current year. This is significant because the IRS allows for the e-filing of a final return for a deceased individual, especially when it is filed in the year of death. This process essentially allows the estate or the representative handling the deceased’s affairs to settle their tax obligations more efficiently using electronic filing methods.

The ability to e-file in the context of a deceased person’s return is subject to the return being for the current tax year. Once the information is finalized, the return is filed, potentially resulting in either a payable amount or refund, which further underscores the noted allowance for e-filing during this specific timeframe.

It’s important to note that while the other options point to factors such as the taxpayer's status or the ability to authorize e-filing, these do not negate the possibility of e-filing in this context, provided the return meets the stated conditions. For instance, a refund or tax obligations can arise after a person's passing, thus allowing for the practicality of electronic submission in a timely manner.