If a return was rejected and I need to re-file but the e-file portal is not accepting returns until January, do I send the returns in by mail? Will they be accepted?

[PhoebeRoberts]

If the return is already delinquent, I personally would just e-file when it re-opens in January. A paper return isn't going to be processed before then anyhow. If there's a balance due, the client should pay online through IRS DirectPay to stop the accrual of interest and penalties.