No one inferred it's a stupid question.  You were a teacher.  I'm sure you would have preferred (if not expected) your students to attempt to reason and answer their own questions beforehand.  That's the best way for someone to learn.

Furthermore, we volunteer here to share experience and learn from one another but that doesn't mean doing someone else's research.  I'm sure you understand.

Your client will just file with the same IRS office where a paper return would have gone.  §1.83-2(c) does not prescribe a different process for e-filers.