Which of the following items is typically eligible to be filed through the IRS electronic filing program?

The item that is typically eligible to be filed through the IRS electronic filing program is Form 1040 returns. This form is the standard individual income tax return used by U.S. taxpayers to report their annual income, claim deductions and credits, and calculate their tax liability. The IRS has established electronic filing (e-file) as a preferred method for submitting these returns due to its benefits such as faster processing, quicker refunds, and greater accuracy compared to paper filing.

While fiscal year tax periods can be relevant to e-filing, they may not align with individual returns typically submitted; hence, they are not the primary focus for e-filing eligibility. Tax returns for prior years are generally not accepted through the e-filing program, as the IRS typically limits e-filing to the current year and perhaps the two prior years, but not beyond that. Amended tax returns can also be filed electronically, but only certain forms allowing for amendments are eligible at specific times, and this is less common. Therefore, Form 1040 is the most straightforward and widely recognized form that individuals can file electronically within the IRS framework.