1065 IRS filing deadlines and electronic filing information

Refer to the following electronic filing opening day information and information about relevant due dates for 1065 returns. For filing deadlines and other information related to 1065 electronic filing, refer to IRS Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.
The MeF System is available daily, except during maintenance and down times. Refer to the IRS Modernized e-File (MeF) status page for maintenance down times.
important
All deadlines are 11:59:59 pm local time. The time zone is based on the location of the preparer. The e-file is time-stamped with the time it's received by Thomson Reuters. We recommend that preparers transmit electronic files to Thomson Reuters at least 1 hour before the filing deadline.
Date
Event
1/16/2024
IRS electronic filing starting date for 2023 filing season for all partnership returns.
note
The IRS will accept the current year and 2 previous years of returns for regular, superseded, or amended electronic returns. For the 2023 tax year, you can file 2023, 2022, and 2021 tax year returns.
3/15/2024
Due date for timely filed calendar-year-end Form 1065 returns and Form 7004 extensions.
note
You have 10 calendar days after the initial date when you transmit a Form 1065 electronic return to receive approval on a rejected return. You have 5 calendar days after the initial date when you transmit a Form 7004 extension electronic file to receive approval on a rejected extension.
3/20/2024
Last day for retransmission of rejected timely filed calendar-year-end Form 7004 extensions.
3/25/2024
Last day for retransmission of rejected timely filed calendar-year-end Form 1065 returns.
4/15/2024
Due date for timely filed Form 114, Report of Foreign Bank and Financial Accounts (FBAR) to FinCEN.
9/16/2024
Due date for transmission of calendar-year electronic Form 1065 returns on extension.
note
You have 10 calendar days after the initial date when you transmit a Form 1065 electronic return to receive approval on a rejected return.
10/15/2024
Due date for transmission of Form 114, Report of Foreign Bank and Financial Accounts (FBAR) returns on extension.

Grace period

  • The IRS considers electronic returns re-filed during the applicable time frame as timely-filed returns.
  • The grace period begins at the time of the rejection and is never extended for weekends, holidays, or end-of-the-year cutoff.
  • The perfection period doesn't apply to payments. When the return is rejected on the due date, remove the date in the
    Requested payment date
    field in the ELF screen before you resubmit the return or extension. You'll need to remit the payment through the Electronic Federal Tax Payment System (EFTPS). Refer to IRS Publication 4163 for more information.

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