Preparers have the following perfection periods to correct and retransmit returns that were timely filed but were rejected by the filing deadline.
The IRS considers returns that are resubmitted electronically during the applicable timeframe as timely-filed returns.
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|
E-Filed Return Perfection Period |
|
|
1040 |
5 Calendar Days |
|
|
1041 |
5 Calendar Days |
|
|
1120* |
10 Calendar Days |
|
|
1065* |
10 Calendar Days |
|
|
990 |
10 Calendar Days |
Notes: If you can't timely retransmit the e-file and must file the return on paper, we recommend that you copy the reject ACK and attach it return. This indicates the date you e-filed the return and the date the return was rejected.
For info on the resubmission period for state returns, please see the State Electronic Filing Guide at http://cs.thomsonreuters.com/support/reference/elf/, click the state for which you want information, and scroll to the Deadline for Submitting E-Files section.
*Forms 1120 and 1065: The yearly cutover period at the end of the year does not extend the 10 day Transmission Perfection Period. Historically, the perfection period has never been extended regardless of weekends, holidays or the end of the year cutoff.
