A taxpayer that is under age 16 at the end of the year and has never filed a tax return does not qualify to e-file. In this case, there are two options:
If the taxpayer is under 16 at the end of the year and filed a previous tax return:
For a paid tax preparer to e-file the return:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.