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Electronic filing deadlines and perfection periods for business returns

SOLVEDby Intuit275Updated 1 month ago

The following dates are for calendar-year filers of forms 1120, 1120S, 1065, 1041, and 990. If you are a fiscal-year filer, see the form instructions for more information.

Tax year 2023 filing due dates

DateTax Return Type
Friday, March 1, 2024Form 1040 for Farmers and Fishermen are due if you didn't file or pay 2023 estimated tax payments by Jan 15.
Friday, March 15, 2024Calendar year 1120S and 1065 returns due.
Monday, April 15, 2024Calendar year 1040, 1040SR, 1120, 1041, 1120F returns due.
Wednesday, May 15, 2024Calendar year 990 returns due.
Monday, June 17, 2024Some 1040-NR for nonresident aliens who didn't receive wages as an employee subject to US income tax and 1040 for individuals living outside the US returns due.
Wednesday, July 31, 2024Form 5500 due.
Monday, September 16, 2024Calendar year returns due for forms 1120S and 1065 if extensions were filed and accepted.
Monday, September 30, 2024Calendar year returns due for form 1041 if extensions were filed and accepted.
Tuesday, October 15, 2024Calendar year returns due for forms 1040, 1040NR and 1120 if extensions were filed and accepted.

Disaster area tax relief available:

Some areas in Florida, Georgia, Hawaii, Louisiana, Maine, Massachusetts, South Carolina, Rhode Island, West Virginia and Tennessee may still qualify for a disaster-related tax extension. See here for more details.

Additional e-file and perfection period information

  • Remember to check the e-file status on the return to make sure your return or extension is accepted by the taxing authority. If your return or extension is rejected, follow the guidelines below to make sure it stays timely filed.
  • Returns and extensions don't have to be Accepted by the IRS or states on March 15 to be considered timely filed. An electronic postmark is assigned to a return when it's received by the Intuit Electronic Filing Center. This electronic postmark is the date and time the return or extension is considered filed. This electronic postmark is reported as the Return Submitted date and time displayed.
  • The ERO should print the status from the program by copying the information and then pasting it into a text editor. File this document with the paper return or extension.
  • The ERO is allowed 10 calendar days to resubmit a rejected e-file return.
  • The ERO is allowed 5 calendar days to resubmit a rejected e-file extension.
  • See Publication 4163 under the Transmission Perfection Period section for more information.
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Most states follow the federal perfection period guidelines but some states do have different rules. Check the state information webpage for the most up to date information.

The state of Alabama allows a 10 business day period to retransmit the corrected return. The perfection period starts from the date the State of Alabama rejects the original submission. The original submission ID must be transmitted with the perfected return. This way the original submission date can be populated in our system to prevent any late filing penalties being assessed.

California Corporation, S Corporation, and Partnership returns that are timely filed electronically and rejected can be corrected and retransmitted within 10 days from the date of rejection to still be considered timely filed.

Georgia follows the IRS guidelines for correcting and resubmitting rejected returns.

Iowa no longer offers a perfection period on e-filed returns. For Iowa to consider your returns "timely filed," the state must accept your e-filed returns by the state due date for that type of return.

What to know about Iowa's perfection period policy:

  • Rejected returns are considered "not filed."
  • The date/time stamp of the accepted Iowa submission serves as the electronic postmark date, provided that it's within 48 hours of the date/time stamp that the IRS receives it. Otherwise, the date/time that the IRS receives the return serves as the electronic postmark date for Iowa filing purposes.
  • Automatic clearing house (ACH) direct debit payments submitted with returns are processed only if returns are accepted.

It's recommended that you transmit your ACH direct debit payments stand-alone rather than with the return if you can't submit an acceptable return to Iowa by the payment due date.

Kansas follows the IRS guidelines for correcting and resubmitting rejected returns.

From the Maryland Corporate e-File Handbook:

"If the electronic return cannot be accepted for processing electronically, the taxpayer must file a paper return. In order for the paper return to be considered timely, it must be filed by the later of the due date of the return or 5 calendar days after the date Maryland gives notification the return is rejected. The paper return should include an explanation of why the return is being filed after the due date and include a copy of the reject notification."

If the electronic return can be retransmitted it must be filed by the later of the due date of the return or 5 calendar days after the date Maryland gives notification the return is rejected.

Massachusetts Corporation, S Corporation, Partnership, and Fiduciary returns and Corporation and S-Corporation extensions that are timely filed electronically and rejected can be corrected and retransmitted within 5 business days of the date the acknowledgment was made available.

New Jersey Partnership returns that are rejected have 10 days after the due date of the return to be retransmitted to the state for processing.

New York has a 7 calendar day perfection period if rejected by the State of New York direct.

South Carolina follows the IRS guidelines for correcting and resubmitting rejected returns.

Wisconsin follows the IRS guidelines for correcting and resubmitting rejected returns.

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