The IRS deadline for filing returns that were extended using Form 4868 is Wednesday, October 15, 2014. All electronically filed returns will be time stamped with the date and time that you submit the e-file using the GoSystem Tax RS e-file system.
From the date you last submit on or before the October 15 deadline, you’ll have five calendar days to correct any federal returns that are rejected by the IRS. This means all rejected returns must be resubmitted by October 20, 2014 to avoid late fees or penalties.
Because both the 1040 and 1041 return types are part of the Modernized e-File (MeF) system, you can submit returns up to two years past the filing deadline. This means that for tax year 2013, you can submit returns after the perfection period, although you may incur additional fines and costs.