Extension Deadline: Grace Period for Rejected Returns

Individual 1040 Family Returns: Timely filed individual returns and extensions that reject on or before the filing deadline can be corrected and re-transmitted within 5 calendar days of the reject. The IRS uses a “look back” period to determine the date that the return is considered received. When a previously rejected return is accepted by the IRS within the 5 day look back period, it is considered to have been received on the date of the first reject that occurred. For example, the last day for re-transmitting timely filed individual returns on extension that rejected on October 15, 2018 is October 20, 2018. The last day for re-transmitting a return on extension that rejected on October 14, 2018 is October 19, 2018.

1120 Corporation Returns: Timely filed business returns and extensions that reject on or before the filing deadline can be corrected and re-transmitted within 10 calendar days of the reject. The IRS uses a “look back” period to determine the date that the return is considered received. When a previously rejected return is accepted by the IRS within the 10 day look back period, it is considered to have been received on the date of the first reject that occurred. For example, the last day for re-transmitting timely filed corporate returns on extension that rejected on October 15, 2018 is October 25, 2018. The last day for re-transmitting a return on extension that rejected on October 14, 2018 is October 24, 2018.