Tax & Accounting Blog

1040 E-file Return and Extension Deadlines for E-filing

CS Tax & Asset Management Solutions September 18, 2013

Avoid potential transmission issues by knowing the upcoming deadlines and allowing sufficient time when filing returns. 

1040 Returns

Calendar year 1040 returns on extension from Form 4868 are due on October 15, 2013. When you file, our host computer receives an electronic postmark bearing the date and time that the electronic file is received (all times are listed in Central time). If timeliness of filing is in question, the IRS will use the electronic postmark adjusted to the time zone of the taxpayer. For example, if the taxpayer is located in the Eastern Time zone, one hour would be added to the electronic postmark to determine the filing time. Conversely, if the taxpayer is located in the Pacific Time zone, two hours would be subtracted from the electronic postmark. 

Rejected returns that were filed on time by October 15, 2013 must be retransmitted electronically within five calendar days to avoid penalties. This year, rejected returns that were filed on time must be retransmitted by October 20, 2013

If the taxpayer chooses not to have the electronic portion of the return corrected and transmitted to the IRS, or if it cannot be accepted for processing electronically by the IRS, the taxpayer must file a paper return. In order for the paper return to be filed on time, it must be filed by the later of the due date of the return or ten calendar days after the date the IRS gives notification that the electronic portion of the return is rejected. The paper return should include an explanation of why the return is being filed after the due date. 

Although many states follow the federal due dates, deadlines may vary for each state. If you have questions or concerns, please verify the due dates with the applicable state agency.