Electronic filing deadlines and perfection periods for business returns

The state of Alabama allows a 10 business day period to retransmit the corrected return. The perfection period starts from the date the State of Alabama rejects the original submission. The original submission ID must be transmitted with the perfected return. This way the original submission date can be populated in our system to prevent any late filing penalties being assessed.

California Corporation, S Corporation, and Partnership returns that are timely filed electronically and rejected can be corrected and retransmitted within 10 days from the date of rejection to still be considered timely filed.

Georgia follows the IRS guidelines for correcting and resubmitting rejected returns.

Iowa no longer offers a perfection period on e-filed returns. For Iowa to consider your returns "timely filed," the state must accept your e-filed returns by the state due date for that type of return.

What to know about Iowa's perfection period policy:

• Rejected returns are considered "not filed."
• The date/time stamp of the accepted Iowa submission serves as the electronic postmark date, provided that it's within 48 hours of the date/time stamp that the IRS receives it. Otherwise, the date/time that the IRS receives the return serves as the electronic postmark date for Iowa filing purposes.
• Automatic clearing house (ACH) direct debit payments submitted with returns are processed only if returns are accepted.

Kansas follows the IRS guidelines for correcting and resubmitting rejected returns.

From the Maryland Corporate e-File Handbook:

"If the electronic return cannot be accepted for processing electronically, the taxpayer must file a paper return. In order for the paper return to be considered timely, it must be filed by the later of the due date of the return or 5 calendar days after the date Maryland gives notification the return is rejected. The paper return should include an explanation of why the return is being filed after the due date and include a copy of the reject notification."

If the electronic return can be retransmitted it must be filed by the later of the due date of the return or 5 calendar days after the date Maryland gives notification the return is rejected.

Massachusetts Corporation, S Corporation, Partnership, and Fiduciary returns and Corporation and S-Corporation extensions that are timely filed electronically and rejected can be corrected and retransmitted within 5 business days of the date the acknowledgment was made available.

New Jersey Partnership returns that are rejected have 10 days after the due date of the return to be retransmitted to the state for processing.

New York has a 7 calendar day perfection period if rejected by the State of New York direct.

South Carolina follows the IRS guidelines for correcting and resubmitting rejected returns.

Wisconsin follows the IRS guidelines for correcting and resubmitting rejected returns.