My son failed to file in 2015. I have never had to do an old return before, so I have some questions...

1. Will they reduce the amount of any refund due to late filing (like a penalty)? I am fairly certain, at least, that he won't owe.

2. Can old taxes be filed electronically?

3. Is there software or an online service one can use to prepare forms for previous years? I am not very confident in my own work at this point.

I used to be fairly adept at preparing taxes, but the health insurance exemption stuff is really making me feel stupid.

Thanks, in advance, to anyone who might be able to help.