After you file


@toshajacks wrote:

My child is 11.  I e-filed his returns when he was 6 and 7.  The IRS had no problem accepting the e-files and processed his returns as normal.  When I contacted them about an amendment they had no problems with it being e-filed only that if there was an issue I would have a problem discussing it since I wasn't listed on his returns. 


You are correct.  For Primary Taxpayers under age 16 who have filed previously, the tax return can be e-filed.

However, Primary Taxpayers under age 16 by the end of the current tax year who have never filed are not eligible to e-file a tax return.