Which type of tax return is not eligible for e-filing?

Amended returns are not eligible for e-filing because they require specific forms and procedures that differ from those of standard tax filings. The IRS has established rules that state amended returns must be filed on paper rather than electronically. This is to ensure that the additional paperwork and explanations that often accompany an amendment are correctly processed and included in the taxpayer’s file.

In contrast, current year tax returns and prior year returns can be e-filed under the right conditions—current year returns are typically expected to be e-filed, while certain prior year returns may also qualify depending on IRS guidelines. Understanding the nuances of what can be e-filed is crucial for taxpayers to ensure they are adhering to IRS regulations and filing correctly.