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Electronic filing deadlines and perfection periods for individual returns (1040, 1040SR, 1040NR)

by Intuit Updated 1 week ago

Below is a list of e-filing deadlines for federal returns, extensions, and estimated tax payments throughout the calendar year.

Tax Year 2023 Filing Due Dates

DateTax Return Type
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 Hawaii, Oklahoma, Ohio, Nebraska, Iowa, Texas, Massachusetts, Kentucky, Arkansas, Florida, New Mexico, Mississippi may still qualify for a disaster-related tax extension. See here for more details.

Additional e-file and perfection period information

  • When an e-filed return or extension is rejected, the IRS provides a Transmission Perfection Period, or look-back period, to correct the filing and retransmit it. If the previously rejected filing is accepted by the IRS within the perfection period, it will be considered to have been received on the date of the first rejection that occurred within the period. Extensions for individuals are typically granted 5 calendar days. For more details on the perfection period, see IRS Pub. 4164. Check your state’s website to verify whether they allow the same perfection period as the IRS.
  • Returns DO NOT have to be Accepted by the IRS and/or states by the due date to be considered timely filed. An electronic postmark is assigned to a return when it is received by the Intuit Electronic Filing Center. This electronic postmark is the date the return or extension is considered filed. This electronic postmark is reported as the Return Submitted date and time displayed in the E-file Postmark.
    • The ERO is allowed until April 23rd to correct and retransmit a rejected return. If the return is still rejected, the ERO is allowed an additional 5 calendar days to paper file the return.
  • Returns DO NOT have to be Accepted by the IRS and/or states on October 15 to be considered timely filed. An electronic postmark is assigned to a return when it is received by the Intuit Electronic Filing Center. This electronic postmark is the date the return or extension is considered filed. This electronic postmark is reported as the Return Submitted date and time displayed in the E-file Postmark.
    • The ERO is allowed until October 22 to correct and retransmit a rejected return. If the return is still rejected, the ERO is allowed an additional 5 calendar days to paper file the return.
  • The ERO should print the reject notice and Intuit Electronic Postmark Report and submit these documents with the paper return or extension. If paper filing and you are mandated as a preparer to electronically file the Federal 1040 returns, you should also complete and print Form 8948 to be mailed with the return.
  • In order for an e-filed return to be considered timely filed, it must be filed by 11:59PM in your respective time-zone on the defined deadline day.

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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.

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.

For individual state due date information see State extension and due date information for individual returns

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