What is the acknowledged filing date by the IRS of returns efiled during the production shutdown cutover?

[Busy123]

My client is efiling their individual return late, during the IRS  production shutdown cutover. Will the IRS use the "Received by Intuit" date as the date the return was filed? Or, will the returns acknowledged file date be mid to late January 2019 when the IRS begins accepting individual efiled returns?

[itonewbie · Accepted solution]

For returns that are filed late, the date the IRS receives the return for processing, not the electronic postmark from Intuit, is the date of filing.  If you missed Intuit's transmission deadline on Nov 17 at 8:59pm EST, it is possible that the IRS may only receive the return for processing in mid or late Jan.

[garman22]

https://accountants-community.intuit.com/articles/1634883-irs-individual-modernized-e-file-to-close-...

Based on this article's last sentence, I'm inclined to agree with @itonewbie

Wont the efile be rejected due to shutdown?

[itonewbie]

I suppose this is analogous to how physical postmarks are accepted by the IRS.  If the return is filed late and postmarked by USPS on Christmas eve but not delivered to the IRS until after the holiday, the IRS would only take the date of delivery as the filing date.  See also this article from the IRS: https://www.irs.gov/e-file-providers/electronic-postmark

Ditto on whether Intuit actually accepted returns for submission after their self-imposed cutoff before 11:59pm.

[Matt105]

Any return received by Intuit prior to the shutdown, would have been forwarded to the IRS and considered filed at that time.  Any return sent after the shutdown would have been rejected, or turned away entirely, and would then need to be paper filed.  If the return has not yet been filed, it will also need to be paper filed, as our server will no longer accept electronic returns.  

[itonewbie]

Good to have your confirmation, @Matt105!