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Electronic filing deadlines and perfection periods for business returns

by Intuit Updated 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
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 Tennessee, Connecticut, Maine, West Virginia, Michigan, California, Washington and Rhode Island 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.

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.

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.

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