Can Stephen Jones e-file his 2018 return on March 31, 2021?

E-filing, or electronic filing, is generally permitted for a certain period surrounding a tax year's due date. For the 2018 tax year, the standard filing deadline was April 15, 2019, and while the IRS may allow some flexibility, the ability to e-file typically ends shortly after the close of the tax season for that year.

In this case, the assertion that e-filing closes on April 15, 2021, applies to the return for the 2019 tax year, not the 2018 return, which means that e-filing for that year would not be available by that date. Thus, this choice does not recognize that by March 31, 2021, e-filing for the 2018 tax return is no longer an option.

For the accurate evaluation, a person seeking to file a return late will commonly need to use paper filing or seek particular permissions for extenuating circumstances. This is especially true if they owe the IRS payment or if the return is significantly late, as specific penalties and interest apply.

The most relevant fact here is that e-filing for the 2018 return is no longer possible and any assertion stating that e-filing remains open is incorrect based