How can mobile access be beneficial to e-filing users?

Mobile access is beneficial to e-filing users primarily because it provides the flexibility to file from anywhere. This convenience allows users to complete and submit their filings at their own pace, regardless of their physical location. Whether they are at home, in the office, or on the go, users can access their filing systems and manage their documents efficiently. This flexibility can lead to increased productivity and reduced time spent on filing tasks, as users no longer have to be tied to a specific computer or location to file necessary documents.

The other choices highlight potential drawbacks, such as limiting access, complicating processes, and restricting options. However, these do not reflect the essential advantages of mobile access, which is primarily about enhancing user convenience and accessibility.