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Electronic filing deadlines and perfection periods for individual returns and extensions (1040, 1040SR, 1040NR)

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Intuit
last updated ‎July 20, 2020 10:29 PM

Electronic filing deadlines and perfection periods for individual returns and extensions (1040, 1040SR, 1040NR)

Below is a list of e-filing deadlines for returns, extensions, and estimated tax payments throughout the calendar year.

For Individual returns (Form 1040, 1040SR, 1040NR):

  • File returns by midnight Wednesday, April 15, 2020. See July for more information.
  • File extensions (Form 4868) by midnight Wednesday, April 15, 2020. See July for more information.
  • File extensions (Form 2350) by midnight Wednesday, April 15, 2020, unless taxpayer is out of country. See June for more information.
  • Deposit the first installment of 2020 estimated tax by Wednesday, April 15, 2020. See July for more information.

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For Individual returns (Form 1040, 1040SR, 1040NR) of those living outside the US:

  • File returns by midnight Monday, June 15, 2020.
  • File extensions (Form 2350) by midnight Monday, June 15, 2020.
  • Deposit the second installment of 2020 estimated tax by Monday, June 15, 2020. See July for more information.

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For Individual returns (Form 1040, 1040SR, 1040NR):

  • File returns by midnight Wednesday, July 15, 2020.
  • File extensions (Form 4868) by midnight Wednesday, July 15, 2020.
  • Deposit the first installment of 2020 estimated tax by Wednesday, July 15, 2020.
  • Deposit the second installment of 2020 estimated tax by Wednesday, July 15, 2020.

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For Individual returns (Form 1040, 1040SR, 1040NR):

  • Deposit the third installment of 2020 estimated tax by Tuesday, September 15, 2020.

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For Individual returns (Form 1040, 1040SR, 1040NR), if you timely requested a 6-month extension:

  • File returns by midnight Thursday, October 15, 2020.

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For Individual returns (Form 1040, 1040SR, 1040NR):

  • Deposit the fourth and final installment of 2020 estimated tax by Friday, January 15, 2021.

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Additional e-file and perfection period information

  • When an e-filed return or extension is rejected, the IRS provides a Transmission Perfection Period, or look-back period, to correct the filing and retransmit it. If the previously rejected filing is accepted by the IRS within the perfection period, it will be considered to have been received on the date of the first rejection that occurred within the period. Extensions for individuals are typically granted 5 calendar days. For more details on the perfection period, see Publication 4164. Check your state’s website to verify whether they allow the same perfection period as the IRS.
  • Returns DO NOT have to be Accepted by the IRS and/or states on July 15, 2020 to be considered timely filed. An electronic postmark is assigned to a return when it is received by the Intuit Electronic Filing Center. This electronic postmark is the date the return or extension is considered filed. This electronic postmark is reported as the Return Submitted date and time displayed in the E-file Postmark.
    • The ERO is allowed until July 20, 2020 to correct and retransmit a rejected return. If the return is still rejected, the ERO is allowed an additional 5 calendar days to paper file the return.
  • Returns DO NOT have to be Accepted by the IRS and/or states on October 15, 2020 to be considered timely filed. An electronic postmark is assigned to a return when it is received by the Intuit Electronic Filing Center. This electronic postmark is the date the return or extension is considered filed. This electronic postmark is reported as the Return Submitted date and time displayed in the E-file Postmark.
    • The ERO is allowed until October 20, 2020 to correct and retransmit a rejected return. If the return is still rejected, the ERO is allowed an additional 5 calendar days to paper file the return.
  • The ERO should print the reject notice and Intuit Electronic Postmark Report and submit these documents with the paper return or extension. If paper filing and you are mandated as a preparer to electronically file the Federal 1040 returns, you should also complete and print Form 8948 to be mailed with the return.

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