I am reading this from the IRS site:
https://www.irs.gov/individuals/international-taxpayers/taxpayers-living-abroad
… which says the following:
Where to File
If you are a U.S. citizen or resident alien (including a green card holder) and you live in a foreign country, mail your U.S. tax return to:
Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA
The above would seem to suggest that electronic submission is not possible in this case.
E.g. in the following scenario:
Consider someone who met the substantial presence test for the last year of their VISA (say 2019) and then moved back to their native country and needs to file the 2019 tax return (in the Spring of 2020). According to the above, it would seem that they need to physically mail the tax return and cannot submit electronically (either directly or through their accountant).
Am I reading this wrong or can one electronically submit both the federal and the state tax returns for the last year of their presence in the US, during the tax season of the Spring of the year that follows (when they've already left the States)?