kimmbirn
Level 1
 
0 Cheers
PhoebeRoberts
Level 11
Level 11

If the return is already delinquent, I personally would just e-file when it re-opens in January. A paper return isn't going to be processed before then anyhow. If there's a balance due, the client should pay online through IRS DirectPay to stop the accrual of interest and penalties.