Preparers have the following perfection periods to correct and retransmit tax returns or extensions that were filed on time but were rejected by the filing deadline. The IRS considers returns that are resubmitted electronically during the applicable timeframe as timely-filed returns.
What is the e-file rejection grace period for federal tax returns?
Any taxpayer who received a rejected e-filed tax return has a rejection grace period of 5 calendar days after the official filing deadline (usually April 15) to retransmit the return or extension.
Form 1040
- E-filed returns: 5 calendar days
- E-filed extensions: 5 calendar days
Form 1041
- E-filed returns: 10 calendar days
- E-filed extensions: 5 calendar days
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