Grace Periods for Retransmission of Rejected E-Filed Returns and Extensions

Preparers have the following perfection periods to correct and retransmit returns or extensions 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.

Notes

• If you can’t timely retransmit the e-file and must file the return on paper, we recommend that you print the ELF History Report  for the client and attach the report to the paper return. This report indicates the date you e-filed the return and the date the return was rejected. To print this report, choose Utilities > Electronic Filing Status, highlight the desired client’s US return row in the status list, click the Print button, and click the ELF History Report option.
• For info on the resubmission period for state returns, please see the State Electronic Filing Guide on our website, 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 perioddoes notextend 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.

**Form 5500 returns have no limit for the grace period on rejected returns but you should resubmit such returns as soon as possible. The return is filed and posted on the Department of Labor website even if the status is rejected.

Per Publication 4163, Modernized E-file (MeF) business returns have a “perfection period” of 10 days from the date of rejection. Extensions (Forms 7004 and 8868) have five (5) days from the date of rejection, which isnot an extension of time to file; this is the period to correct errors in the e-file.

More Info?
View the following related resources for more info on this topic.

• Summary of Tax Deadlines
• IRS Publication 4163 (containing Modernized e-File Information)