Can Geri file Candy's tax return electronically if it shows a refund of $2,600?

Yes, Geri can file Candy's tax return electronically if it shows a refund of $2,600. The IRS allows electronic filing of tax returns that result in a refund, as it may facilitate faster processing and quicker issuance of the refund to the taxpayer.

There are no restrictions on electronic filing solely based on the fact that a taxpayer is due a refund; in fact, electronic filing is often encouraged for returns with refunds. The capability to file electronically applies equally across different refund amounts, so the situation of Candy receiving a refund does not inherently limit Geri’s ability to file electronically on her behalf.

In terms of options that might suggest constraints, the answer mentioning a refund anticipation loan adds unnecessary conditions that do not affect the electronic filing process. Filing late does impose restrictions, but if Candy's return is timely filed and qualifies according to relevant regulations, then her refund situation does not impede Geri's ability to file electronically.