Which tax return can be e-filed?

The correct answer highlights that a current year tax return can be e-filed. This is because the IRS and many states typically allow taxpayers to electronically file their most recent tax returns, ensuring the process is quick, efficient, and secure. E-filing for the current year tax return helps to expedite processing times for refunds and reduces the chances of errors that can occur with paper filings.

While it is true that fiscal year tax returns can be e-filed, this does not apply universally and may depend on specific circumstances. Similarly, amended tax returns are also allowed to be filed electronically, but this option may often depend on the tax software being used or the method of amendment. Therefore, the focus on the current year tax return as the sole option emphasizes the most straightforward and commonly applicable circumstance for e-filing among taxpayers.