Tax & Accounting Blog

GoSystem Tax RS: Deadlines for E-Filing 1065 and 1040 Returns

CS Tax & Asset Management Solutions March 18, 2014

Calendar-year returns and extensions must be e-filed by 11:59 p.m. local time on Monday, April 15, 2014. We strongly recommend that you transmit returns and extensions early on this day to allow time for potential transmission issues.

Perfection Periods

Electronically transmitted 1040 federal returns have a five-calendar-day perfection period from the last rejected submission on or before the filing deadline. Electronically transmitted 1065 federal returns have a 10-calendar-day perfection period from the last rejected submission on or before the filing deadline.

Electronically transmitted 1040 and 1065 federal extensions have a five-calendar-day perfection period from the last rejected submission on or before the filing deadline.

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.

GoSystem Tax RS creates an electronic postmark that shows the date and time (Central time) the electronic file is received at our host computers. If the IRS questions the timeliness of filing, the IRS will use the electronic postmark adjusted to the local time of the preparer. For example, if the preparer is located in the Eastern time zone, one hour would be added to the electronic postmark to determine the filing time. Conversely, if the preparer is located in the Pacific time zone, two hours would be subtracted from the electronic postmark.