Which of the following returns is eligible for electronic filing?

The option that states a current year Form 1040 with an APO address is eligible for electronic filing because the IRS allows electronic filing for Form 1040 that includes an Army Post Office (APO) address. This is applicable as long as the return meets other requirements for electronic submission. The incorporation of an APO address does not impede the electronic filing process, making it possible for service members stationed overseas to file their taxes electronically even though they might be using a military mailing address.

In contrast, returns with fiscal year periods may have specific requirements and limitations that could affect eligibility for e-filing. Similarly, if a return contains forms that the IRS does not process electronically, this would render the entire return ineligible for electronic filing, as all components of a tax return need to be compatible with the e-filing system. Lastly, a Form 1040 for the tax year 2017 with a foreign address may also face restrictions, especially since the IRS can have cut-off dates for electronic filing and may not accept older tax years for electronic submission.