1040 E-file: Transmissions and Acknowledgments

Transmissions

We create an electronic postmark bearing the date and time (Central time zone) that the e-file is submitted at our host computers. If timeliness of filing is in question, the IRS will use the electronic postmark adjusted to the time of the taxpayer. For example, if the taxpayer is located in the Eastern time zone, one hour is added to the electronic postmark to determine the filing time. Conversely, if the taxpayer is located in the Pacific time zone, two hours is subtracted from the electronic postmark.

If the electronic postmark is on or before the prescribed deadline for filing, but the return or extension is received by the IRS after the prescribed deadline for filing, the return or extension will be treated as filed on the electronic postmark’s date if received within two days of the electronic postmark. If the electronic postmark is after the prescribed deadline for filing, the IRS actual receipt date will be the filing date.

Acknowledgments

The IRS electronically acknowledges the receipt of all returns and extensions as either accepted or rejected for specific reasons. Returns and extensions that pass all IRS validations are considered filed as soon as they are accepted. Returns and extension that do not pass validation are rejected and considered not accepted.

Rejected E-filed Returns

Taxpayers who cannot get their return accepted or who decide to file a paper return instead must also ensure that their paper return is filed timely. To be considered timely filed, this paper return must be postmarked by the later of the due date of the return (including extensions) or five (5) calendar days after the date the IRS last gives notification that the return was rejected.

Follow the steps below to ensure that the paper return is identified as a rejected e-filed return and the taxpayer is given credit for the date of the first reject within the five-day transmission period:

The taxpayer should prepare the paper return and include the following:
- An explanation of why the paper return is being filed after the due date
- A copy of the reject notification
- A brief history of actions taken to correct the electronic return.
Write in red at the top of the first page of the paper return REJECTED ELECTRONIC RETURN – (DATE). The date will be the date of first reject within the five-day transmission time frame.

Rejected E-filed Extensions

If the IRS rejects the application for filing the extension request and the reason for the rejection cannot be corrected and retransmitted, the provider must take reasonable steps to inform the taxpayer of the rejection within 24 hours of receiving the acknowledgment. The provider must advise the taxpayer that the extension has not been accepted and must provide the taxpayer with the Business Rule explanation.

If the electronic application for filing extension can be retransmitted, it must be filed by the later of the due date of the return or five (5) calendar days after the date the Service gives notification the application for extension is rejected.
If the application for filing the extension cannot be accepted for processing electronically, the taxpayer must file a paper application for filing extension. In order for the paper application for filing extension to be considered timely, it must be filed by the later of the due date of the filing extension or five (5) calendar days after the date the IRS gives notification the filing extension is rejected. The paper application for filing extension should include an explanation of why it is being filed after the due date and include a copy of the electronic rejection notification.

E-file/1040_ef_send_7.htm/TY2020

Last Modified: 09/10/2019

Last System Build: 09/13/2021