Paper filing a timely filing rejected electronic return after the tax filing deadline

For a rejected e-file return to be considered timely filed by the IRS on paper post deadline, a copy of the reject notice and electronic postmark needs to be included with the paper return.

The paper return must be postmarked no later than midnight on the tenth day to maintain it's original e-file transmission date and time. If the paper return is postmarked after midnight, a new date and time postmark will be applied to the return and it will no longer be considered "timely filed".

To print the rejection notice and the electronic postmark:

1. Select the Clients tab.
2. Highlight the client's return.
3. Press the F4 key.
4. Select the e-File Status tab.
5. Select the rejected status from the e-File Activity column.
6. Select Print in the lower left corner of the window.

Include Form 8948 with a paper filed 1040 return:

1. Go to Screen 4, Electronic Filing.
2. Use the left panel to navigate to Screen 4.4, e-file PDF Miscellaneous.
3. Scroll to Form 8948 Preparer Explanation for Not Filing Electronically.
4. Complete the information under the Return was Rejected by IRS subsection.
   1. Enter the "Rejected code" code 189
   2. Enter the "Number of attempts to resolve reject" code 190
5. Print the complete return with Form 8948 and attach it to the printed Reject Notice.