Individuals who are U.S. Citizens, Permanent Resident Aliens, or Resident Alien for Tax purposes are eligible to electronically file their tax returns; however, Nonresident Aliens are NOT generally eligible to electronically file their tax documents. As stated in the instruction sheet that prints with your tax return, you must PRINT, REVIEW, SIGN AND MAIL the return to the IRS. If your “friend” is a Nonresident Alien and he or she filed his or her tax return online, you should be a good friend and alert him or her that it sounds as if an incorrect tax return was filed. Filing an incorrect tax return is a very serious issue and will result in a $205 penalty and possible elimination of all tax deductions, allowances and/or treaty exemptions.