Problem Description:

What are the electronic filing deadlines for calendar year corporate, s corporate, partnership, tax exempt organization, and fiduciary returns?  How many days does an ERO have to correct and resubmit a timely filed and rejected corporate, s corporate, partnership, tax exempt organization, or fiduciary return?

 

Solution Description:

Below are general deadlines for filing business returns and extensions. For additional information, please refer to IRS Publication 509.
 
Partnerships and S Corporations March 15, 2019
Fiduciaries April 15, 2019
Corporations April 15, 2019
Exempt Organizations May 15, 2019
S Corporations, Partnerships on Extension September 16, 2019
Fiduciaries on Extension September 30, 2019
Corporations on Extension October 15, 2019
Exempt Organizations Extension November 15, 2019
 

Notes:

  • Note: If the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.
  • Note: Timely e-filing of returns/extensions must be transmitted to the Intuit Electronic Filing Center by 11:59 p.m. in the ERO's time zone.
  • Note: Business Returns may be filed after the deadline, but may be considered late.

 

Information on the 'Perfection Periods' Available to Correct and Resubmit Rejected Returns:

Federal Corporation, S Corporation, Partnership, Fiduciary, and Tax Exempt Organization Returns

Below are the general deadlines for retransmitting electronically filed business returns and extensions that were timely filed and rejected:

  • 10 calendar days from the due date to retransmit an efile: Federal Corporation, S Corporation, Partnership, Fiduciary, and Tax Exempt Organization electronically filed returns that are timely filed and rejected can be corrected and retransmitted by the later of the due date of the return or 10 calendar days from the date the rejection was issued by the IRS (IRS Publication 4163). Starting with the 2010 processing year, the perfection period changed from 20 days to 10 days.
  • 10 calendar days from the date of rejection to paper file: Federal Corporation, S Corporation, Partnership, Fiduciary, and Tax Exempt Organization electronically filed returns that are timely filed, rejected, and cannot be corrected for retransmission must be paper filed. The paper return must be postmarked by the later of the due date of the return or 10 calendar days from the date the rejection was issued by the IRS. The preparer must write in red at the top of the first page of the paper return "REJECTED ELECTRONIC RETURN - (Date)," with the date being the date of the the first rejection. Attached to the back of the paper return should be an explanation of why the return is being filed after the due date, a copy of the reject notification, and a brief history of the actions taken to correct the rejection. Corporations, S Corporations, Partnerships and Tax Exempt Organizations required to file electronically must contact the IRS e-Help Desk for assistance in correcting rejects before filing the paper return (IRS Publication 4163). IRS e-Help desk information.

 

Federal Corporation, S Corporation, Partnership, Fiduciary, and Tax Exempt Organization Extensions

  • 5 calendar days from the date the rejection to retransmit the efiled extension: Federal Corporation, S Corporation, Partnership, Fiduciary, and Tax Exempt Organization electronically filed extensions that are timely filed and rejected can be corrected and retransmitted by the later of the due date of the return or 5 calendar days from the date the rejection was issued by the IRS.
  • 5 calendar days from the date the rejection to paper file the extension: Federal Corporation, S Corporation, Partnership, Fiduciary, and Tax Exempt Organization electronically filed extensions that are timely filed, rejected, and cannot be corrected for retransmission must be paper filed. The paper extension must be filed by the later of the due date of the return or 5 calendar days from the date the rejection was issued by the IRS. The paper filed extension should include an explanation of why the return is being filed after the due date and a copy of the rejected acknowledgment. For more information, please visit the IRS Web site.

Note: The electronic return perfection period does not apply to payments. We encourage all preparers to review IRS Publication 4163 on the IRS Web site.

 

 


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