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Efile Perfection Periods

Written by  | Published in: Tax News

Per Publication 4163, Modernized E-file (MeF) business returns have a "perfection period" of 10 days from the date of rejection which is not an extension of time to file; this is the period to correct errors in the e-file.

 

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

  

E-Filed Return Perfection Period

 

1040

5 Calendar Days

 

1041

5 Calendar Days

 

1120*

10 Calendar Days

 

1065*

10 Calendar Days

 

990

10 Calendar Days

 

 

Notes: If you can't timely retransmit the e-file and must file the return on paper, we recommend that you copy the reject ACK and attach it return. This indicates the date you e-filed the return and the date the return was rejected.

 

For info on the resubmission period for state returns, please see the State Electronic Filing Guide at http://cs.thomsonreuters.com/support/reference/elf/, 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 period at the end of the year does not extend 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.      

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Last modified on Monday, 02 June 2014 20:44