Which types of returns are ineligible for e-filing?

Amended returns are not eligible for e-filing. This is because the IRS has specific rules regarding the submission of amended returns, which require them to be submitted on paper rather than electronically. This process helps ensure that the IRS can accurately track and manage changes to previously filed returns, as amendments often come with additional documentation that needs to be reviewed in detail.

Current-year returns can generally be e-filed as they follow standard filing protocols. Single filing status returns are eligible for e-filing provided they meet other criteria. Likewise, returns with no deductions can also be e-filed as long as they adhere to the overall requirements set forth by the IRS for electronic submissions. Thus, amended returns stand out as the type that must be filed on paper, highlighting their unique handling process compared to other return types.