Which type of tax returns cannot be electronically filed?

Fiscal year tax returns cannot be electronically filed because the IRS has specific requirements for how these returns are submitted. Smaller businesses or specific types of taxpayers, particularly those with unique fiscal year accounting circumstances, often have forms that require paper filing. The IRS may not have the electronic infrastructure in place to support all the unique filing requirements for various fiscal years, making it necessary for these taxpayers to file their returns in paper format to ensure compliance with tax regulations.

In contrast, returns for a deceased taxpayer, although they might have specific considerations surrounding the filing process, can often be filed electronically. Similarly, 2022 U.S. Individual Income Tax Returns can still be filed electronically until a certain deadline, and returns with special forms or schedules can also be filed electronically, assuming all necessary forms are supported by the e-filing systems in place.