Federal electronic filing perfection period
Learn how many days you have to correct and resubmit a rejected return or extension so the IRS still considers it timely filed.
If the IRS rejects a return, you have a grace period to correct and retransmit it so it still counts as timely filed. The IRS considers returns you re-file electronically within the proper time frame as timely filed returns.
You have the following grace periods to correct and retransmit returns or extensions that you filed on time but the IRS rejected by the filing deadline.
Entity | ELF returns | ELF extensions |
|---|---|---|
1040 | 5 calendar days | 5 calendar days |
1041 | 10 calendar days | 5 calendar days |
1120 | 10 calendar days | 5 calendar days |
1065 | 10 calendar days | 5 calendar days |
990 | 10 calendar days | 5 calendar days |
5500 | N/A** | N/A** |
FinCEN 114 | No days | No days |
The perfection period starts when the rejection occurs, and you never get an extension for weekends, holidays, or the end-of-year cutoff.
According to Publication 4163, “When a return is rejected on the due date, it is recommended that the EFW payment not be transmitted with the return and that another payment option be used”.
**The 5500 has no limit on the grace period for rejected returns, but you should resubmit as soon as possible. Even if the status shows as rejected, the DOL website technically records the return as filed and posted.
